Please use this identifier to cite or link to this item: https://sphere.acg.edu/jspui/handle/123456789/2467
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dc.contributor.authorVagena, Aglaia-
dc.date.accessioned2024-06-05T13:10:13Z-
dc.date.available2024-06-05T13:10:13Z-
dc.date.issued2005-08-01-
dc.identifier.urihttps://sphere.acg.edu/jspui/handle/123456789/2467-
dc.description.abstractThis study examines the problems of implementing the International Financial Reporting Standards (IFRS) in Greece. I consider it to be a crucial issue since Greece is one of the European countries seeking International harmonization. Based on research a limited number of sources was found concerning the problems of IFRS implementation in Greece. Hence, interviews from Greek stock exchange listed companies were taken which led to the exploration of the problems’ nature. Some of them are: deferred taxation, changes in the way of bookkeeping and qualification of the tax result, fixed assets, the edition of Notes, culture, language, habit, provisions for compensation, and different attitudes of the parent company towards the subsidiaries. In order to surpass those problems, the companies took certain measures, which included training, seminars, educational programs, and establishment of more advanced software. This paper allows further research in subjects related to the IFRS implementation. One of the most important issues is the acquisition of the general overview of the Greek market by sending questionnaires or conducting interviews to all the stock exchange listed companies.en_US
dc.language.isoen_USen_US
dc.rightsAll rights reserveden_US
dc.subjectIFRSen_US
dc.subjectGreeceen_US
dc.titleProblems of implementing the International Financial Reporting Standards in Greeceen_US
dc.title.alternativeProblems of implementing the IFRS in Greeceen_US
dc.typeThesis (Master)en_US
dcterms.thesisSupervisorPastra, Yiota-
dcterms.licenseCC BY-NC-NDen_US
Appears in Collections:Program in Finance

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