A Comparative Analysis for the Accounting Reporting of “Employee Benefits†between IFRS and other Accounting Standards: A Case Study for the Biggest Listed Entities in Greece

Konstantinos Liapis and El Thalassinos ()

International Journal of Economics & Business Administration (IJEBA), 2013, vol. I, issue 1, 91-116

Abstract: The main aim of this paper is to illustrate a comparative analysis for the accounting reporting of “employee benefits†between the International Financial Reporting Standards (IFRS) and other accounting reporting standards. The empirical analysis is carried out in accordance with the Greek Generally Accepted Accounting Principles (GGAAP), with IFRS, following the implementation of International Accounting Standard (IAS) 19 "Employee Benefits" and with the U.S. Financial Accounting Standards (USFAS) 87. The sample consists of the 20 biggest listed entities in the Athens Stock Exchange (FTSE 20 index of the ASE). The contribution of the paper is to review the accounting reporting between different accounting standards, to a great extent, in order to find out the appropriate adjustments that have to be made for the treatment and presentation of employee benefits in the financial statements. The conclusions of the paper would be contributed to debate for the recognition of employee benefits on entities’ accounting statements in a more accurate way.

Keywords: Employee benefits; IFRS; Accounting Reporting Standards (search for similar items in EconPapers)
JEL-codes: G23 J30 M41 M52 (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (40)

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Persistent link: https://EconPapers.repec.org/RePEc:ers:ijebaa:v:i:y:2013:i:1:p:91-116

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