Τόμος 31 (2017) – Τεύχος 3 –Άρθρο 3 – Review of Clinical Pharmacology and Pharmacokinetics – Διεθνής Έκδοση – Volume 31 (2017) – Issue 3 – Article 3 – Review of Clinical Pharmacology and Pharmacokinetics – International Edition

Τίτλος – Title

International Financial Reporting Standards and the Pharmaceutical Industry

Συγγραφέας – Author

Marios Sotiropoulos

Bsc, Msc International Business,

Dps Management Consultants Senior Associate

Παραπομπή – Citation

M. Sotiropoulos. International Financial Reporting Standards and the Pharmaceutical Industry. Review Clin. Pharmacol. Pharmacokinet. 2017, 31, 3, 147-150

Ημερομηνία Δημοσιευσης – Publication Date
2017
Γλώσσα Πλήρους Κειμένου –
Full Text Language

Αγγλικά – English

Λέξεις κλειδιά – Keywords

FRS, Pharma, Financial Comparability, GAAP, EU Financial Direction

Λοιποί Όροι – Other Terms

Μελέτη
Analysis

Περίληψη – Summary

Generally accepted accounting principles (GAAP) were the guidelines for companies bookkeeping. Each country or state had its own accounting principles and most of them in a total different manner. The globalization of economy brought up the issue of financial comparability.  In this direction, EU issued a direction for international accepted accounting principles, which affect all EU listed companies. Pharmaceutical corporations are a big proportion among them

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