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Title: A theoretical framework and perspective regarding the accounting and the technology issues in Greece
Other Titles: Ένα θεωρητικό πλαίσιο και μια προοπτική όσον αναφορά τα λογιστικά και τα τεχνολογικά θέματα στην Ελλάδα
Authors: Dimitriou, Maria
Chairs: K. Bar-Hava, J. L. Callen, and P. Theodossiou, Neil Kellard, Chima Mbagwu, Participants
Type: Conference Paper
Subjects: FRASCATI::Social sciences
Keywords: IFRS
New Greek Accounting Standards
Greek GAAP
Greek General Chart of Account
Anglosaxon / French and German Model
rule-based and tax-driven principles
stockholder oriented and principles-based standards
Exchanges/Financial Market, Informatics/Information/information and communications technology
Issue Date: Jun-2019
Publisher: Multinational Finance Society - C/O Global Business Publications
Volume Title: 26th Annual Conference of the Multinational Finance Society
Abstract: In January 2005, the application of IFRS is mandatory and followed by listed companies in European financial markets included listed companies in Regulated markets in Greece, such as Athens Exchange Securities Market, Athens Exchange Derivatives Market, Electronic Secondary Securities Market. Therefore, the framework of the “accounting treatment” has changed, and it is going to change in the future for all kinds of companies regardless of their size. The main purpose of this research is to investigate the adoption of the IFRS convergence movement in Greece, aiming at emphasizing their philosophical basis and value via an in-depth narrative methodology approach with questions. This study explains some of the different elements and dimensions of the financial reporting in Greece and the using of the Information and Communications Technology as well as the benefits it can provide as a means of knowledge for students and as an important aid to researchers.
Appears in Collections:Department of Applied Informatics

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