Browsing EΛ.ΜΕ.ΠΑ. / HMU 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
    Authors: Adamis, Antonios
    Thesis advisor: Tampouratzi, Thaleia
    Publication Date: 2022-10-13
    The 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
    Authors: Kartsonakis, Ioannis
    Thesis advisor: Tampouratzi, Efthalia
    Publication Date: 2021-04-22
    In 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 ...