Now showing items 1-12 of 12

  • Analysis of financial statements for medium and small entities after the implementation of law 4308/2014. Case study.

    T.E.I. of Crete, School of Management and Economics (SDO), PPS in Accounting and Auditing
    Authors: Pagkalou, Nektaria
    Thesis advisor: Tampouratzi, Thaleia
    Publication Date: 2018-06-05
    The financial statements are compiled and published at the end of each accounting period by management of the entity, under a given accounting framework, in order to inform and guide interested users. The aim of this paper ...
  • Consolidated financial statements within the framework of the Greek Accounting Standards.

    Η.Μ.U, School of Management and Economic Sciences (SMES), Accounting and Finance Dept.
    Authors: Alevizaki, Maria; Giakoumaki, Evangelia
    Thesis advisor: Tampouratzi, Thaleia
    Publication Date: 2020-10-09
    The present dissertation has been the subject of our study for quite a long time, and we believe that due to the importance of the topic it will be a very important springboard in our subsequent course in the industry. In ...
  • External audit in hotel units in the period of economic crisis.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Mamouzelos, Panormitis; Papasavvas, Chrysostomos-Xhrysovalantis; Farmakidis, Eleftherios
    Thesis advisor: Tampouratzi, Thaleia
    Publication Date: 2018-10-18
    This work investigated the issue of external control in hotel units in a period of economic crisis, how the external control process is conducted in hotel units during the economic crisis, what is the importance of external ...
  • 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 implementation of the Greek Accounting Standards contributes to a more effective audit of an entity.

    Η.Μ.U, School of Management and Economic Sciences (SMES), Accounting and Finance Dept.
    Authors: Kasapaki, Panagiota; Tsatsaraki, Despoina
    Thesis advisor: Tampouratzi, Thaleia
    Publication Date: 2020-02-26
    This paper analyses if the present implementation of the Greek Accounting Standards to the Greek companies contributes to a more effective, legitimate and complete audit in order to add value to the function and the purposes ...
  • Accounting and tax management of the S.A after the implementation of the law 4308/14.

    Η.Μ.U, School of Management and Economic Sciences (SMES), Accounting and Finance Dept.
    Authors: Kamnaki, Marianna; Lyraki, Evangelia; Stagaki, Evangelia
    Thesis advisor: Tampouratzi, Thaleia
    Publication Date: 2021-04-05
    Purpose and work structure is the study of the accounting and tax framework for the operation of the societe anonyme after the voting of laws 4548/2018 and 4308/2014. The new law S.A -4548/2018 entered into force on the ...
  • Keeping accounting and tax basis according to the act 4308 and how economic entities have been influenced.

    Η.Μ.U, School of Management and Economic Sciences (SMES), Accounting and Finance Dept.
    Authors: Vrouchos, Emmanouil-Marios; Kalochristianaki, Maria; Lydatakis, Evangelos
    Thesis advisor: Tampouratzi, Thaleia
    Publication Date: 2020-06-26
    In this thesis, we refer to the purpose that accounting serves . After that we look at how accounting started, the blind spots, Greek Accounting system had and how these problems lead us to the act 4308/2014, which is the ...
  • Accounting and tax management of hotels after the application of the Greek accounting standards. Case study.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Giotakos, Sokratis; Moraitis, Symeon
    Thesis advisor: Tampouratzi, Thaleia
    Publication Date: 2019-05-09
    This work was carried out in order to study from an accounting and tax point of view, a major branch of the tourism industry and by extension of our country's economy, the hotel industry after the new prefecture 4308/2014 ...
  • New International Financial Reporting Standards (IFRS 9, 15, 16, 17). All the latest changes and developments. Their effects on financial statements of food and beverage industry, consumer products as well as on financial sectors of leases and insurance sectors.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Tzagkaraki, Marina; Tzagkaraki, Fani
    Thesis advisor: Tampouratzi, Thaleia
    Publication Date: 2019-01-07
    The economic crisis was the main reason for reforming and improving many standards which have been blamed by many for the crisis aggravation. Discussions about these changes started right away and four new standards ...
  • Acquisitions and mergers of legal entities according to the legal, accounting and tax framework in Greece.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Anthouli, Evangelia; Kournidaki, Vasiliki; Koutsovasilis, Ioannis
    Thesis advisor: Tampouratzi, Thaleia
    Publication Date: 2017-05-02
    Mergers and acquisitions are a key corporate practice worldwide in order to meet the challenges of the times. More than half of companies (57%) expect to actively pursue agreements over the next 12 months according to a ...
  • 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 ...
  • Tax for legal persons and internet.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Broutsos, Stefanos-Alexandros; Tsagkarakis, Nikolaos
    Thesis advisor: Tampouratzi, Thaleia
    Publication Date: 2016-09-26
    Purpose of the thesis is the analysis of the taxation of legal persons and the Internet. We analyze the characteristics of the tax functions, tax discrimination and tax disadvantages – advantages (direct and indirect). ...