Current Developments in Accounting Thoughts

This paper critically evaluates the current developments in accounting thoughts, including the 22nd enforcement decision account declared by The European Securities and Markets Authority-ESMA and the update on accounting standard for stock compensation. The paper discusses the proposals and statements made by the Financial Accounting Standards Board (FASB) and analyzes the comments from various respondents. The objective is to examine the accuracy of the regulation of accounting and understand the challenges reflected in the comments.

Running head: CURRENT DEVELOPMENTS IN ACCOUNTING THOUGHTS
Current Developments in Accounting Thoughts
University Name
Student Name
Authors’ Note

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CURRENT DEVELOPMENTS IN ACCOUNTING THOUGHTS
Task 1:
The piece 22nd enforcement decision account declared by The “European Securities and
Markets Authority-ESMA” dated on April 20th 2018 are considered for the current study.
This piece of writing basically represents extracted information from private evidence of
enforcement pronouncement. Inherently, it can be mentioned that the current batch manages
definite decisions in relation to different regulations as well as directives that is to say, IFRIC
17, IAS 3, IAS 38, IFRS 5, IAS 29, IAS 8/IAS 21/IAS 29 and IAS 7 among many others
(ESMA publishes 22nd enforcement decisions report, 2018). Evaluation of account of
enforcement decision indicates towards appropriate monitoring and assessment of financial
assertions by the state enforcers of Europe. According to directives stipulated under
International Financial Reporting Standards (abbreviated as IFRS) there is requirement for
compliance with requisite necessities of reporting including significant national regulation
that need to be evaluated (Anderson et al., 2016).
The piece of writing under deliberation reflects that national enforcers (specifically, enforcers
of Europe) of pecuniary assertions analyse and scrutinize financial announcement on a daily
basis (ESMA publishes 22nd enforcement decisions report, 2018). In essence, these
pecuniary assertions are principally pronounced by distinct issuers possessing securities that
are dealt in a Europe. Additionally, the persons who devise, arrange and present pecuniary
assertions by acting in accordance with the directives of International Financial Reporting
Standards (also referred to as IFRS) also pronounce the assertions (Callen, 2015). By the
way, enforcers also have the need to scrutinize compliance with pecuniary assertions to
obligatory decree (distinctively, IFRS along with other state system and guiding standards)
that are executed.

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CURRENT DEVELOPMENTS IN ACCOUNTING THOUGHTS
As correctly by Cipriano (2016), ESMA has necessarily devised a classified foundation of
data for distinctive enforcement decisions undertaken by individual European enforcers. In
essence, this can promote appropriate execution of regulations of IFRS. In essence, the
assertion of enforcement decisions is necessarily formulated for informing different partakers
of market on the subject of treatment of accounting that different enforcers of Europe can
consider. Examination of the account on enforcement decision declared by ESMA indicates
that ESMA consider declaration of specific enforcement decisions together with justification
behind the same. In effect, this necessarily contribute towards dependable functioning of set
of laws of IFRS in specifically the EU.
Comprehensive evaluation of the specified article also points out towards the fact that there
are diverse matters that are necessarily unearthed under the present batch (ESMA publishes
22nd enforcement decisions report, 2018). This necessarily covers the definite period (this
indicates towards beginning of August of financial year 2016 till the period of July of 2017).
Successively, there are diverse topics that are illustrated in this segment and hereby
mentioned below successively.
According to given article the directives and guidelines of IFRS throws light on “Non-
Current Assets” specially held with the intention of sale. In this regard, it can be said that
discounted function can also be kept in mind particularly under labelling of asset (acceptably
not to be marketed within around one year phase). By and large, this lets estimate of assets
and specifically clearance group that are possessed with the intention of selling but are not
essentially depreciated. Collis et al. 2017) affirms that this particular facet is enumerated at
the low range quantity of carrying and takes into account deduction of cost from fair value of
particular market. In essence, this is mentioned separately in the assertion for analysis of
financial position of the business concern. In essence, this part of the given article also
mentions about vital disclosures that are necessary for diverse discontinued roles along with

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CURRENT DEVELOPMENTS IN ACCOUNTING THOUGHTS
authorization of non-current assets. Furthermore, this specific article also highlights
directives of the regulations stipulated under IAS 7 (ESMA publishes 22nd enforcement
decisions report, 2018). In this regard, this standard points out towards announcement of
stream of cash and elucidates the same in this decree (Conner, 2016). Also, this standard
considers appropriate disclosure of controlled balance of cash. In effect, according to this
specific standard it is vital for a business concern to set up and present accounts on streams or
flows of cash and consider it as an essential division of the most important financial
assertions. In particular, streams of cash are necessarily classified and all together mentioned
into diverse operating activities. Thereafter, the decrees illustrated under the directives IAS
32 that is on the topic of “financial instruments” are illustrated thoroughly in the provided
article under reflection. Essentially, the article at hand points out the manner in which IAS 32
takes account of perpetual notes tagged as liabilities. Basically, this regulation outlines and
plans the necessities of accounting for suitable staging of diverse finance instruments (De
Villiers et al., 2017). Particularly, this sequentially can assist in undertaking classification of
an assortment of instruments into financial assets otherwise liabilities in conjunction with
equity instruments. In addition to this, this regulation also mentions about decrees and
direction that are indispensable for suitable cataloguing of related interests, dividends of
firms together with gains or losses (Doxey et al., 2015).
Moving further, this study also emphasizes the regulation of IAS 1 that talks about directives
for arrangement of financial assertions of corporations (ESMA publishes 22nd enforcement
decisions report, 2018). In essence, this particular standard at hand talks about detailed
necessities for principally financial declarations, taking into account the manner in which the
same needs to be framed. Moreover, this regulation of (IAS 1) also put it to users the least
necessities for effectively their content and also varied overriding themes to all intents and
purposes (for instance going concern theme, accrual basis of accounting with correct

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CURRENT DEVELOPMENTS IN ACCOUNTING THOUGHTS
difference between both current as well as non-current factors (Draft, 2015). By itself, this
specific directive of IAS 1 presented in the article under consideration requires
comprehensive presentation of pecuniary assertion. This is necessary to put forward definite
economic position, declaration of profit else wise loss situations and detailed illustrations of
different comprehensive income, announcement of changes in equity of the firm along with
account of cash flow (Ferri & Li, 2016).
Also, the article under reflection also draws attention to standard of IAS 36 that explains
about accounting treatment for asset impairment. In actual fact, this assists in presentation of
revelations of suppositions relating to various commodity prices in quantitative form that
possess huge risk of principally material modifications to particularly carrying amount
(Glöckner, 2016). In effect, this specific standard has the intention to ascertain that
assets/resources of corporations are not necessarily carried at a particular amount that is
added to specifically recoverable amount. Nevertheless, except for goodwill and some other
intangible resources of business enterprises for which impairment test is indispensable every
year, enterprises necessarily need to carry out scrutiny on impairment when there is hint of
impairment of firm’s any particular asset (ESMA publishes 22nd enforcement decisions
report, 2018). Basically, this scrutiny can be undertaken for diverse cash generating nodes
principally where a particular asset falls short to create inner streams of cash ().
Added to this, the piece of writing also clarifies carefully on matters of diverse laws and
conventions on business combinations (as per stipulations of IFRS 3), appropriate account of
fair value (as per guidelines of IFRS 13) as well as intangible resources (as per guidelines of
IAS 38). In addition, this section also makes clear IFRIC expounding circulation of non-cash
resources to varied possessors. In this way, IFRIC gives explanation in comprehensive
manner regarding demerger along with sharing to principally shareholders of diverse issuers
(Gornik-Tomaszewski & Choi, 2018). Moreover, the study at hand also specifies about the

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CURRENT DEVELOPMENTS IN ACCOUNTING THOUGHTS
ruling of IAS 1 (mentions about different commands as regards presentation of pecuniary
declarations) and elucidates in detail on the subject of presentation of reassessment of losses
of firms assets executed in functional activities (ESMA publishes 22nd enforcement
decisions report, 2018). Furthermore, the decree IAS 10 representing guidelines and rules on
consolidations of firm’s pronouncements of corporations is mentioned exhaustively in the
piece. Basically, this necessarily point towards gaining power over different investee
subsequent to staging and offering of tenders. Besides this, the study also considers IAS 8
indicating explicitly stratagem of essentially accounting along with differences in formats and
plans of accounting. Effectively, the standard also states about deduction and implication
systems and inaccuracies that include crumpling of course of action followed for exchanging
overseas currencies in cooperation with hyperinflation in reality (Henderson et al., 2015).
Therefore, the current piece of writing takes into consideration certain directives and sets
specific criteria for selecting and altering approximations and clarifies the rectification of
acknowledged errors of the previous period. However, this standard for accounting entails
compliance to decrees of International Financial Reporting Standards-IFRS that are
essentially germane to definite business circumstances. Thereafter, IAS 21, signifying
influences of modification in specific rates of essentially foreign exchange-“FOREX” and
IAS 29 (coverage of hyperinflation economies) are elucidated thoroughly. Particularly, IAS
38 that replicates instructions for handling and management of varied intangible assets helps
in understanding system of amortisation of rights for different content used in programs that
television as well as films air
Task 2
Executive Summary
The critical evaluation of the various proposals as declared by the Financial Accounting
Standards Board (FASB) regarding the share based payment mode for the various workforces

7
CURRENT DEVELOPMENTS IN ACCOUNTING THOUGHTS
that are related to stock based compensation system are discussed in the following paper.
The topic numbered 718 which is based on the update on accounting standard for stock
compensation is considered. Fundamentally, this update that is proposed is the topic on “up
gradation of the various Nonemployee Share Based systems of accounting and payment”.
There are fundamentally four respondents who present their judgements based on the
particular concepts of the exposure draft. Like this, the present discussion helps in conducting
comprehensive illustrations and analysis of surplus benefit of tax and deficiency recognition
that falls under the income Statements heads.
.
Introduction
The proposal deals with the section that refers to the accounting regulations that are
suggested and updates and standards on compensation of invoice that shows the topic no.
718 (Suggested Standards of Accounting Updated on Stock Compensation (Topic 718): The
advancement of Share-Based Payment of Nonemployee Accounting, 2017). This particular
accounting standard of accounting includes accounting system improvements for the
payments that are share based to the various non-employees. Essentially, it can be notified
here that guidelines for improvement assured herein is mandatory for reducing the overall
cost and related complexity linked with development and maintenance of data efficiencies
that are stated by the financial statements.
The discussion takes in hand four respondents from various remarks made to the proposals
and makes collection of the same specifically from the authorized accounting board websites
under consideration (Suggested Standards of Accounting Updated on Stock Compensation
(Topic 718): The advancement of Share-Based Payment of Nonemployee Accounting of
the year 2017). With the help of the analytical view of the comments from the various
respondents can have a effect on the examination standards of accounting and help in the

8
CURRENT DEVELOPMENTS IN ACCOUNTING THOUGHTS
understanding the challenges that are reflected. Additionally, the motive is also to
comprehend properly the execution process of accounting guidelines that can improve
accounting standards. Moreover, the study also has the objective to examine the various
comments that involves both agreement and disagreement comments. The various comments
statements on the exposure draft can enhance the process of coming into a specific result of
the evaluation of accuracy of regulation of accounting (Hoyle et al., 2015).
Statement of proposals
The present section explains in aspect of the procedure accounting of payments of non-
employee share. In essence, the mentioned proposal can be essential for the sentiments,
emotions and opinions of diversified non-employees of business. As mentioned by Jaggi et
al. (2016), a strong association and bond between businesses and their workforces can aid in
the enhancement process of business environment that is positive. As a result, it can be
mentioned that various types of processes of payment development can be said to be vital.
Essentially, the standard of accounting shows various kinds of ideas with thorough
information and impacts the businesses from various industries and sections. This also
impacts businesses to connect with the method of putting their opinions. With the help of
this, it can be said that necessary response can be obtained on the offered improvement
proposals of regulations and standards. In due course, public interests can be satisfied
additionally in a more efficient way. Fundamentally, the queries regarding transformations
matters are also mentioned in the Financial Accounting Standards Board. It can be seen as a
management accountability of businesses to reply and send an answer to the questions
represented in the forms of exposure draft and converse about the disagreement. The
agreement and the disagreement hence aids in understanding the acceptance and suitability of
the proposals that are given to the regulations enforcers (Jarva & Silvola, 2017). This refers
to (Suggested Standards of Accounting Updated on Stock Compensation (Topic 718) talking

9
CURRENT DEVELOPMENTS IN ACCOUNTING THOUGHTS
about advancement of Share-Based Payment arrangement for Nonemployee). In addition to
this, various questions shown in the form of the exposure draft and answers presented as
feedback of different business enterprises essentially can help in serving public interest
(Proposed Accounting Standards Update—Compensation—Stock Compensation (Topic
718): Improvements to Nonemployee Share-Based Payment Accounting, 2017). Therefore, it
can be said that the questions undoubtedly need to be answered in public interest.
Debates
It is delineated in insight with respect to the feedback gathered from various respondents. The
inputs are considered in detail for acquiring of knowledge regarding acceptance and
disagreement regarding the changes proposed in the exposure draft (Michelon et al., 2016).
Naturally, the changes that are proposed from differing respondents are therefore clarified
illustratively are therefore said below:
Organization Name: Visa Inc
Visa is renowned business that has wide range of operations in the territory of advanced and
modern online payment technology. This organization has the aim to set up enhanced
payment strategy all through the world through steady innovative work towards improvement
of new, enhanced and trend setting technologies. In this association, it be said that the
administration of this firm shows their concern in the form of comments with respect to the
said proposition by FASB and recommend certain things for development. Examination of
the comment introduced by this firm uncovers the organization responds to various questions
said in this exposure draft (Raffournier, 2017). Additionally, this organization additionally
appropriately says about their consent to the recommendations and proposals set forward by
the FASB which is the regulation authority, contradicting diverse recommendations of
supplementary points of interest of taxation and inadequacies of assertions of earnings.

10
CURRENT DEVELOPMENTS IN ACCOUNTING THOUGHTS
Examination of their comment uncovers the way that the administration of the organization
keeps full confidence, trust and faith in the recommendations displayed by the FASB.
Administration of the organization considers that this particular proposition for development
can help the process of operations improvement of the business by way of reducing of the
hurdles that holds back the businesses effective operations (Ratcliff et al., 2016). Further, it is
said that this proposal enhance the development of augmentation of cost volatility related to
income tax
Organization Name: Heiskell and MacGillivray and Associates
The business organization engages in the operations of auditing and accounting in Australia
and reports to various queries for various accounting directives. Their feedback analysis in
the way of comment represents that they approve the termination system and closing PIC
pool for the purpose of accounting (Proposed Accounting Standards Update—Compensation
—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment
Accounting, 2017). Specifically, they reduce the enterprises expenditure along with
intricacies that are related to accounting system. Additionally, this enterprise also approves to
various costs for the specific pay system and implementation of the same in the company’s
earnings declaration (Rebele & Pierre, 2015). This would benefit the systems of tax as the
deficiencies can be considered to be vital and have the need implemented properly.
Additionally, the business is also aware that there is a need to limit the total delays in the
identification process of surplus tax advantage.
Organization Name: Raytheon Company
Raytheon Company is a renowned USA based business venture that functions in the region of
development, progressed technological applications and technologically induced offerings
like the defence, security equipments and tools, civil market software Globally. It can be

11
CURRENT DEVELOPMENTS IN ACCOUNTING THOUGHTS
observed from the comments that the company responds to second, third and fifth question in
the exposure draft. The organization has presented viewpoint that is opposite in the context of
the systems and processes suggested for the standard of the benefits of tax in terms of
inadequacy of tax stated in income statement. On the other hand, the management of also
highlights the fact that the FASB has the requirement to follow a particular framework
(Schaltegger & Burritt, 2017). In this way, the various benefits and limitations and dearth of
supplementary taxation are revealed especially in equity of the firm.
Corporation Name: American Bankers Association
This business operates in banking segment in USA. The business approves the changes that
the authority FASB has proposed in the context of share based arrangement of payment. In
addition to this, the business reacts to various questions and contradicts and comments only
to a particular question in the exposure draft.
Importance of the Proposal
The proposal under reflection can be considered to be extremely important
particularly in this subject area of share based arrangement of payment for different
employees. In essence, this scheme of accounting and the involved procedure can help in
augmentation of remuneration of executives based on shares. In effect, the obligatory
proposal is mainly for improvement of varied pecuniary suppositions and also for reduction
of work stress of specialized accounting professionals. For this reason, the theme of “Public
interest” can be referred to in this present context and a financial outlook can be attached to
mainly welfare. This can provide theoretical validation for the defined guidelines and can be
considered as an efficient premise in this perspective (Tsalavoutas, 2017).
Task 2
Executive Summary

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CURRENT DEVELOPMENTS IN ACCOUNTING THOUGHTS
The critical evaluation of the various proposals as stated by the Financial Accounting
Standards Board (FASB) regarding the share based payment mode for the various employess
that are related to stock based compensation system are discussed in the following paper.
The topic numbered 718 which is based on the update on accounting standard for stock
compensation is considered. Fundamentally, this update that is proposed is the topic on “up
gradation of the various Nonemployee Share Based systems of accounting and payment”.
Fundamentally, there are four respondents who give their opinion based on the particular
concepts in the exposure draft. In this manner, the present discussion aids in conducting
broad illustrations and analysis of surplus tax benefit and recognition of deficiency that is
under the head of income Statements.
.
Introduction
The proposal deals with the section that refers to the accounting regulations that are
suggested and updates and standards on compensation of invoice that shows the topic no.
718 (Suggested Standards of Accounting Updated on Compensation on shares ( refereeing to
Topic numbered 718): The advancement of Share-Based Payment of Nonemployee
Accounting, 2017). This particular accounting standard of accounting includes accounting
system improvements for the payments that are share based to the various non-employees.
Essentially, it can be notified here that guidelines for improvement assured herein is
mandatory for reducing the overall cost and related complexity linked with development and
maintenance of data efficiencies that are stated by the financial statements.
The discussion takes in hand four respondents from various remarks made to the proposals
and makes collection of the same specifically from the authorized accounting board websites
under consideration (Suggested Standards of Accounting Updated on Stock Compensation
(Topic 718): The advancement of Share-Based Payment of Nonemployee Accounting of

13
CURRENT DEVELOPMENTS IN ACCOUNTING THOUGHTS
the year 2017). With the help of the analytical view of the comments from the various
respondents can have a effect on the examination standards of accounting and help in the
understanding the challenges that are reflected. Additionally, the motive is also to
comprehend properly the execution process of accounting guidelines that can improve
accounting standards. Moreover, the study also has the objective to examine the various
comments that involves both agreement and disagreement comments. The various comments
statements on the exposure draft can enhance the process of coming into a specific result of
the evaluation of accuracy of regulation of accounting (Hoyle et al., 2015).
Statement of proposals
The present section explains in aspect of the procedure accounting of payments of non-
employee share. In essence, the mentioned proposal can be essential for the sentiments,
emotions and opinions of diversified non-employees of business. As mentioned by Jaggi et
al. (2016), a strong association and bond between businesses and their workforces can aid in
the enhancement process of business environment that is positive. As a result, it can be
mentioned that various types of processes of payment development can be said to be vital.
Essentially, the standard of accounting shows various kinds of ideas with thorough
information and impacts the businesses from various industries and sections. This also
impacts businesses to connect with the method of putting their opinions. With the help of
this, it can be said that necessary response can be obtained on the offered improvement
proposals of regulations and standards. In due course, public interests can be satisfied
additionally in a more efficient way. Fundamentally, the queries regarding transformations
matters are also mentioned in the Financial Accounting Standards Board. It can be seen as a
management accountability of businesses to reply and send an answer to the questions
represented in the forms of exposure draft and converse about the disagreement. The
agreement and the disagreement hence aids in understanding the acceptance and suitability of

14
CURRENT DEVELOPMENTS IN ACCOUNTING THOUGHTS
the proposals that are given to the regulations enforcers (Jarva & Silvola, 2017). This refers
to (Suggested Standards of Accounting Updated on Stock Compensation (Topic 718) talking
about advancement of Share-Based Payment arrangement for Nonemployee). In addition to
this, various questions shown in the exposure draft and solutions are shown as response of
various enterprises can help essentially in serving the interest of public. Hence, it can be
commented that the queries are undoubtedly required to be answered in the interest of the
public.
Debates
It can be delineated in insight with respect to the reponse gathered from various respondents.
The inputs are considered in aspect for acquiring of information regarding acceptance and
disagreement in the context of the changes proposed in the exposure draft (Michelon et al.,
2016). Naturally, the changes that are proposed from differing respondents are therefore
clarified illustratively are therefore said below:
Organization Name: Visa Inc
Visa is renowned business that has wide range of operations in the territory of advanced and
modern online payment technology. This organization has the aim to set up enhanced
payment strategy all through the world through steady innovative work towards improvement
of new, enhanced and trend setting innovations. In this association, it can be identified that
the administration of the firm shows their concern in the form of remarks with respect to the
said proposition by FASB and recommend certain things for development. Examination of
the comment introduced by this enterprise uncovers the responds of the organization to
various queries said in this exposure draft (Raffournier, 2017). Additionally, this organization
additionally appropriately says about their consent to the recommendations and proposals set
forward by the FASB which is the regulation authority, contradicting diverse

15
CURRENT DEVELOPMENTS IN ACCOUNTING THOUGHTS
recommendations of supplementary points of taxation interest and deficiency of earnings
assertions. Examination of their comment uncovers the way that the administration of the
organization keeps full confidence, trust and faith in the recommendations displayed by the
FASB. Administration of the organization considers that this particular proposition for
development can help the operational process improvising of the business operations by way
of reducing of the hurdles that retains the businesses effective operations (Ratcliff et al.,
2016). Further, it is said that this proposal enhance the development of augmentation of cost
volatility linked with the income tax.
Organization Name: Heiskell and MacGillivray and Associates
The organization has their business of auditing and accounting in Australia and reports to
various queries for various accounting directives. Their reponse analysis in the way of
remarks represents that they approve the termination system and closing PIC pool for the
purpose of accounting. Specifically, they reduce the enterprises expenditure along with
intricacies that are related to accounting system. Additionally, this enterprise also approves to
various costs for the specific pay system and implementation of the same in the company’s
earnings declaration (Rebele & Pierre, 2015). This would benefit the systems of tax as the
deficiencies can be considered to be vital and have the need implemented properly.
Additionally, the business is also aware that there is a need to limit the total delays in the
identification technque of surplus advantages of tax.
Organization Name: Raytheon Company
Raytheon Company is a well-known business in USA that ventures its functions in the region
of development, progressed applications of technology and technological offerings like the
security equipments, defence and tools, civil market software Globally. From the
observations of the comments the company reacts to questions numbered second, third and

16
CURRENT DEVELOPMENTS IN ACCOUNTING THOUGHTS
fifth contained in the exposure draft. The organization has presented viewpoint that is
opposite in the context of the systems and processes suggested for the standard of the benefits
of tax in terms of tax inadequacy stated in income statement. In contrast, the management of
highlights that FASB needs to follow a specific framework (Schaltegger & Burritt, 2017). In
this way, the various benefits and limitations and dearth of supplementary taxation are
revealed especially in equity of the firm.
Corporation Name: American Bankers Association
This business operates in banking segment in USA. The business approves the changes that
the authority FASB has proposed in the context of share based arrangement of payment. In
addition to this, the business reacts to various questions and contradicts and comments only
to a particular question in the exposure draft.
Importance of the Proposal
The proposal under reflection can be considered to be extremely important
particularly in this subject area of share based arrangement of payment for different
employees. In essence, this scheme of accounting and the involved procedure can help in
augmentation of remuneration of executives based on shares. In effect, the obligatory
proposal is mainly for improvement of varied pecuniary suppositions and also for reduction
of work stress of specialized accounting professionals. For this reason, the theme of “Public
interest” can be referred to in this present context and a financial outlook can be attached to
mainly welfare. This can provide theoretical validation for the defined guidelines and can be
considered as an efficient premise in this perspective (Tsalavoutas, 2017).

17
CURRENT DEVELOPMENTS IN ACCOUNTING THOUGHTS
Conclusion
The Critical assessment and analysis of the present proposal as presented by the
FASB in context to the scheme of share based payment accounting of the employee
improvises the technique of understanding the fact that states that one all other respondents
are in supports of the changes in the proposal regarding the recognition of profit advantages
and disadvantages tax in declaration of income. In addition to this, the different proposals
have also been allowed by various respondents, but, the current one is not taken in hand as it
may produce fluctuations of cost in the income statement. Hence, recommendation can be
made that in this field, developments can augment the state of affairs that are related to
accounting system development of payment that is based on stock.

18
CURRENT DEVELOPMENTS IN ACCOUNTING THOUGHTS
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Schaltegger, S., & Burritt, R. (2017). Contemporary environmental accounting: issues,
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Tsalavoutas, I. (2017). The Role and Current Status of IFRS in the Completion of National
Rules–Evidence from Greece. Accounting in Europe, 14(1-2), 102-112.

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Appendix
Appendices 1
Source: https://www.iasplus.com/en/news/2018/04/esma-enforcement-decisions
Appendices 2

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