HARMONIZING GREEK ACCOUNTING LAW 4308/2014 WITH INTERNATIONAL ACCOUNTING STANDARDS: AN EVALUATION OF IFRS CONVERGENCE IN DOMESTIC ACCOUNTING PRACTICES
DOI:
https://doi.org/10.18623/rvd.v23.6571Keywords:
IFRS Convergence, Accounting Harmonization, Financial Reporting, Prudential Regulation, Accounting GovernanceAbstract
This study examines the harmonization of Greek Accounting Law 4308/2014 with International Financial Reporting Standards (IFRS) and evaluates the institutional and economic implications of accounting convergence in Greece. Using a conceptual and analytical methodology based on regulatory analysis and accounting governance literature, the paper explores the interaction between IFRS adoption, financial transparency, prudential supervision, and institutional enforcement. The findings indicate that although IFRS convergence has improved comparability, disclosure quality, and investor confidence, significant implementation challenges remain due to tax-oriented accounting traditions, fragmented enforcement mechanisms, and institutional weaknesses. The study further demonstrates that technological transformation, including digital accounting systems and artificial intelligence–supported auditing, increasingly shapes the effectiveness of financial reporting frameworks. Additionally, the transition toward expected credit loss models strengthens macro-prudential stability while increasing operational complexity and managerial discretion risks. The paper concludes that sustainable accounting convergence requires stronger alignment between IFRS, prudential regulation, technological modernization, and supervisory coordination to enhance financial reporting quality, banking resilience, and long-term macroeconomic stability.
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