Browsing by Keywords "Διεθνή Πρότυπα Χρηματοοικονομικής Πληροφόρησης (ΔΠΧΠ)"
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The implementation of the International Public Sector Accounting Standards in EU countries in crisis period.
T.E.I. of Crete, School of Management and Economics (SDO), PPS in Accounting and Auditing
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Publication Date: 2017-09-07Purpose: The purpose of this paper is to present the state of implementation of the Public Sector International Accounting Standards in EU countries in crisis and the importance of their adoption by the public authorities ... -
The beautification of financial statements and the role of IFRS.
T.E.I. of Crete, School of Management and Economics (SDO), PPS in Accounting and Auditing
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Publication Date: 2017-09-08In modern societies the phenomenon of beautification of Financial Statements has been intensely preoccupied regulators, investors and general users of financial statements. This phenomenon has given rise to several studies ... -
New International Financial Reporting Standards (IFRS 9, 15, 16, 17). All the latest changes and developments. Their effects on financial statements of food and beverage industry, consumer products as well as on financial sectors of leases and insurance sectors.
T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
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Publication Date: 2019-01-07The economic crisis was the main reason for reforming and improving many standards which have been blamed by many for the crisis aggravation. Discussions about these changes started right away and four new standards ...