. Emphasis will be laid on analysing the existing accounting recognition and measurement difficulties deriving from reporting …, this study indicates that there are accounting and auditing problems of defined, measured and disclosed R&D to users of … and there is a constant need to supply reliable accounting information. …

also looks at some of the implications for risk reporting practice and the accounting profession more generally. …

patterns of loan loss provisions are, in part, attributable to the rules of accounting for credit risk. It compares the … regimes. The analysis of the accounting rules is combined with an analysis of incentives for under-provisioning and/or over … accounting rules should be changed to require a more comprehensive accounting for expected losses that can be measured reliably …

accounting data analysis. For the purpose of the study, an explanatory set of 24 financial ratios (divided into five main groups …

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. …

also looks at some of the implications for risk reporting practice and the accounting profession more generally. …

patterns of loan loss provisions are, in part, attributable to the rules of accounting for credit risk. It compares the … regimes. The analysis of the accounting rules is combined with an analysis of incentives for under-provisioning and/or over … accounting rules should be changed to require a more comprehensive accounting for expected losses that can be measured reliably …