Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/172667
Authors: 
Kazarian, Paul B.
Pelagidis, Theodore
Year of Publication: 
2015
Citation: 
[Journal:] Intereconomics [ISSN:] 1613-964X [Publisher:] Springer [Place:] Heidelberg [Volume:] 50 [Year:] 2015 [Issue:] 5 [Pages:] 281-287
Abstract: 
The correct understanding of Greece's debt can only be obtained by using international accrual accounting standards rather than the cash-basis future face value defi nition. Changing the terms of debt changes the value of the debt in Greek governmental fi nancial statements correctly prepared according to internationally promulgated accounting and statistical rules. This article provides some detailed answers on the rules for measuring debt and debt relief and the application to Greece.
Persistent Identifier of the first edition: 
Document Type: 
Article
Document Version: 
Published Version
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