Browsing by Keywords "international accounting standards (IAS)"

Now showing items 21-38 of 38

  • The impact of International Accounting Standards in appearance of cost in companies.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Aerakis, Dimitrios; Avgoulas, Nikolaos; Xypakis, Dimitrios
    Thesis advisor: Makrygiannakis, Georgios
    Publication Date: 16-12-2014
    The primary aim of this work is the comparative analysis of the impact of International Accounting Standards in the appearance of cost in the financial statements of companies. At the time of writing this thesis, significant ...

  • The application of international accounting standards in the Greek economy and effect on financial statements on Greek companies.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Finance and Insurance (Agios Nikolaos)
    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Pigounaki, Varvara
    Thesis advisor: Garefalakis, Alexandros
    Publication Date: 09-08-2012

  • The application of IAS in Greece. Accounting treatment of assets.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Tzormpatzaki, Eirini
    Thesis advisor: Chronakis, Ioannis
    Publication Date: 13-07-2014
    The application of IAS in recent years in Greece has brought significant changes in the presentation and appearance of accounts in our daily lives . The philosophy of IAS in relation to the Greek legislation and the Unified ...

  • The history of accounting in Europe.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting
    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Vlassaki, Evangelia
    Thesis advisor: Garefalakis, Alexandros
    Publication Date: 30-09-2013
    Differences in social, economic, legal, and cultural factors have caused accounting systems around the world to evolve in different ways, resulting in what is commonly referred to as «accounting diversity». The term ...

  • Accounting of tangible assets.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Grigoraki, Georgia; Kotziampasi, Aikaterini; Orfanidou, Argyro
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 2018-07-16
    International Accounting Standards are designed to provide a unified presentation of the financial statements. When companies in different countries compile and publish their financial statements, based on the applicable ...

  • The significance of ratios to the annual financial statements of corporations.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Alexaki, Despoina; Kaltsidi, Olympia; Samiotaki, Eleutheria
    Thesis advisor: Garefalakis, Alexandros
    Publication Date: 25-11-2014
    The current Graduation Project explains the definition of Financial Statements, due to International Accounting Standards, analyses the use and the capacity of each one, for the direct and indirect concerned. Thereafter, ...

  • The conservatism of the accounting statements.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Business Administration (in Heraklion)
    Authors: Tseros, Georgios
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 09-03-2015
    In the first chapter we examine the science of accounting. Then we examine the financial conditions and how the supervision of them works. Then we analyse the basic principles of accounting. In the last chapter we analyse ...

  • Income and expenditure accounts.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting
    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Tzouanaki, Emmanouela
    Thesis advisor: Chatzaki, Maria
    Publication Date: 07-06-2010

  • Accounting standardization in Europe and America. Theoretical and empirical approach.

    T.E.I. of Crete, School of Management and Economics (SDO), MSc in Accounting and Auditing
    Authors: Sgourakis, Georgios
    Thesis advisor: Rodosthenous, Maria
    Publication Date: 18-07-2014
    This paper aims to study accounting standardization in Europe and America. The International Accounting Standards / International Financial Reporting Standards (IAS / IFRS) for Europe and the Generally Accepted Accounting ...

  • The difficulties of Greek listed copanies on applying international accounting standards.

    T.E.I. of Crete, School of Management and Economics (SDO), Departement of Business Administration
    T.E.I. of Crete, School of Management and Economics (SDO), Department of Business Administration (in Heraklion)
    Authors: Marmaras, Evangelos
    Thesis advisor: Georgakopoulou, Eleftheria
    Publication Date: 28-02-2008
    International Accountant Models they are t gentleman and henceforth acceptable means of expression of accountant science and constitute a code done form of accountant beginnings and rules that will be supposed are applied ...

  • The financial statements and changes for their preparation, with the application of ifrs in Greek enterprises.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting
    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Spanou, Maria
    Thesis advisor: Garefalakis, Alexandros
    Publication Date: 08-11-2011

  • The financial statements and the changes involved in their preparation, with the adoption of International Financial Reporting Standards (IFRS) in small Greek businesses.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Finance and Insurance (Agios Nikolaos)
    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Gavalaki, Georgia
    Thesis advisor: Garefalakis, Alexandros
    Publication Date: 17-08-2012

  • Enterprise's financial statements.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting
    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Angelakis, Georgios
    Thesis advisor: Doxastaki, Kalliopi
    Publication Date: 16-05-2013

  • Derivatives and accounting of derivatives

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Piaditis, Kanellos-Loukas; Sitsanidou, Chrysoula
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 2016-06-30
    This work deals with the financial derivative products and their accounting treatment. There is made an initially theoretical approach to the subject, both for those acquired for speculative purposes and hedging in order ...

  • How do GRI indicators affect the performance of comanies in Europe.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting
    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Dimitropoulou, Artemis; Tzedaki, Olga; Fragkiadaki, Eirini
    Thesis advisor: Garefalakis, Alexandros
    Publication Date: 17-05-2013

  • Comparison between international financial responding standards and Greeki general accounting plan.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting
    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Choustoulakis, Georgios; Markoutsaki, Evangelia
    Thesis advisor: Ouranou, Ermioni
    Publication Date: 05-07-2012

  • Income tax for incorporated enterprises based on greek and international standards.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting
    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Athousaki, Evangelia
    Thesis advisor: Mpastakis, Emmanouil
    Publication Date: 01-04-2011

  • Useful conclusions from the application of IAS in Greece.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Karouzou, Maria; Mylonaki, Dimitra
    Thesis advisor: Garefalakis, Alexandros
    Publication Date: 2017-05-03
    The subject of this thesis is the conclusions resulting from the application of International Accounting Standards in Greece. Its purpose is to examine both the relationship between Greek Accounting Standards with International ...