IMPACTS AND CHANGES IN THE ACCOUNTING POLICIES AFTER THE IAS ADOPTION: A COMPARISON BETWEEN THE MANUFACTURING AND THE COMMERCIAL SECTOR IN GREECE

被引：0

作者：

Karatzimas, Sotirios ^{[1
]}

Zounta, Stella ^{[1
]}

Kyriakidou, Vagia ^{[2
]}

机构：

[1] Univ Aegean, Chios, Greece

[2] Univ Athens, Athens, Greece

来源：

PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS (AMIS 2011), 6TH EDITION | 2011年

关键词：

Accounting policies; IAS; manufacturing sector; commercial sector; Greece;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The present study examines the changes that occurred in the accounting policies of the Greek companies, after the adoption of IAS. More precisely, a comparison analysis between the manufacturing and the commercial sector is conducted. In order to achieve that, we analyze the impact of the IAS transition in the net income of the Greek listed manufacturing and commercial companies by applying a new index on the field, we identify the most important changes in accounting policies and we proceed by comparing the differences and similarities between the two sectors. Results suggest that the application of the "fair value" is the accounting policy that affected most significantly both sectors, while the similarities between the two sectors seem to excel their differences.

引用

页码：417 / 430

页数：14