Browsing by Keywords "International Financial Reporting Standards (IFRS)"
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Stock options fair value in accordance with IFRS 9 financial instruments.
H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
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Publication Date: 2022-10-13The purpose of this dissertation is to present the accounting procedures of documentation and measurement created by the use of complex financial instruments in the context of the hedging strategy followed by corporate ... -
The contribution of International Financial Reporting Standards to the manipulation of profit account.
H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
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Publication Date: 2021-04-22In the globalized economy there is a need for common rules for the preparation of corporate financial statements. The paper deals with the contribution of International Financial Reporting Standards (IFRS) to the manipulation ... -
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 ...