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The adoption of IFRS in South Eastern Europe: the case of Greece

  • Charalambos Spathis
  • Eleftheria Georgakopoulou

Over the past few decades the globalisation of business investments and capital markets has led to a demand for high-quality information. It is widely accepted by numerous organisations that adherence to International Financial Reporting Standards (IFRS) in the presentation of financial statements has steadily increased and introduced their compatibility worldwide. This paper presents a study of the adoption of IFRS in South Eastern Europe by examining the case of Greece. It outlines the underlying factors and constraints affecting the compliance of firms with IFRS and most importantly highlights some key differences between IFRS and the Greek accounting system, which have had a major impact on the conversion to IFRS. Furthermore, it deals with specific issues related to local accounting practices and IFRS, the issue of enforcing compliance with IFRS and how this relates to current accounting and audit services.

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Article provided by Inderscience Enterprises Ltd in its journal Int. J. of Financial Services Management.

Volume (Year): 2 (2007)
Issue (Month): 1/2 ()
Pages: 50-63

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Handle: RePEc:ids:ijfsmg:v:2:y:2007:i:1/2:p:50-63
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