Browsing by Keywords "Διεθνή Λογιστικά Πρότυπα (ΔΛΠ)"

Now showing items 1-11 of 11

  • Deffered taxiation in Greek firms.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Giakoumakis, Ioannis
    Thesis advisor: Tampouratzi, Efthalia
    Publication Date: 2024-01-22
    In the following master thesis, is made an attempt to fully present the International Accounting Standard 12 "Income Taxes", which is one of the most important accounting standards applied by the European Union as the ...

  • International Accounting Standard 12 - "Income taxes"

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Apostolelis, Ioannis; Sofou, Aikaterini
    Thesis advisor: Cheimonaki, Christianna
    Publication Date: 2017-07-04
    As part of the study carried out investigating one of the features that make up the International Accounting Standards 12 (IAS 12) and Deferred Tax (IS). This is a study based on data from the laws and regulations in force ...

  • International Accounting Standard 38 (I.A.S. 38) - Intangible assets.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Doriakis, Georgios
    Thesis advisor: Tachynakis, Panagiotis
    Publication Date: 2020-10-09
    International Accounting Standards are rules of international acceptance and recognition that describe the information and information that should be listed in a company's financial statements. The role of intangible assets ...

  • Applying Greek Accounting Standards to enterprises that are part of the large entity category.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Zervakis, Stefanos; Mitsopoulos, Efstathios; Tsolakis, Stamatios
    Thesis advisor: Tampouratzi, Thaleia
    Publication Date: 2019-05-07
    In this work we will mainly deal with accounting standardization as well as with the application of Greek Accounting Standards and that these affect the financial statements of big entities. Additionally, we will analyze ...

  • The application of International Accounting Standards in Greek Accounting Standards.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Zouridaki, Ioanna; Fronimaki, Eleni-Maria
    Thesis advisor: Vasilakis, Emmanouil
    Publication Date: 2017-03-09
    In the following thesis will be presented the application of International Accounting Standards in the Greek GAAP, and in each and every chapter studied every aspect of the changed law in accounting policy of our country. ...

  • The implementation of the International Public Sector Accounting Standards in EU countries in crisis period.

    T.E.I. of Crete, School of Management and Economics (SDO), PPS in Accounting and Auditing
    Authors: Sfakianaki, Georgia
    Thesis advisor: Rodosthenous, Maria
    Publication Date: 2017-09-07
    Purpose: The purpose of this paper is to present the state of implementation of the Public Sector International Accounting Standards in EU countries in crisis and the importance of their adoption by the public authorities ...

  • The accounting treatment of assets under Greek Accounting Standards (GAS).

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Business Administration (in Heraklion)
    Authors: Sofianopoulos, Konstantinos; Tigkas, Vasileios
    Thesis advisor: Chronakis, Ioannis
    Publication Date: 2017-01-16
    The work is on fixed assets based on the Greek Legislation, International and Greek GAAP. The choice of subject was because of our interest in accounting for the assets of a company and that we found the topic understandable ...

  • The impact of deferred taxation (IAS 12) and the earnigs management in the economic statements of the Greek listed companies in the Greek stock exchange market.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Tsafaraki, Eleni
    Thesis advisor: Samara, Angeliki
    Publication Date: 2020-06-18
    This diploma thesis examines the phenomenon of profit manipulation (earnings management) through the method of accrual accounting and deferred taxation, meaning identified through IAS 12 and applied to all Economic entities ...

  • Presentation of financial statements in International Accounting Standards (IAS) and Greek Accounting Standards (GAS).

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Psathaki, Eirini
    Thesis advisor: Tampouratzi, Thaleia
    Publication Date: 2018-03-08
    Demonstration of Economic Statuses according to the International Accounting Standards (IAS) and the Accounting Standards of Greece In this thesis, we aim to present the economical statuses according to the International ...

  • Greek Accounting Standards and their application in an fiscal year.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Paschalidi, Foteini; Sotiris-Gerontas, Michail
    Thesis advisor: Garefalakis, Alexandros
    Publication Date: 2019-04-04
    Through the Law 4308/2014, it is presented a complete functional and accounting framework where it is applied by the enterprises and other underling entities. In accordance to the Law since 01/01/2015, the Law 2190/1920, ...

  • International Accounting Standard 12 and deferred tax in banking industry.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Iliadis, Konstantinos
    Thesis advisor: Samara, Angeliki
    Publication Date: 2020-05-18
    The purpose of the thesis is to present the role of deferred taxation in the financial statements of the four domestic systemic banks. In particular, it seeks to highlight the incentives and effects of deferred taxation ...