Now showing items 1-13 of 13

  • Analysis of the new L.4308 / 2014 for the implementation of the Greek Accounting Standards training of operating results : process compared before and after the GAS.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Κολιαράκη, Άννα; Theodorou, Chrysoula; Koliaraki, Anna; Ntais, Ioannis
    Thesis advisor: Triarchis, Dimitrios
    Publication Date: 2017-01-10
    Every community needs laws in order to work without problems and interruptions. But as the time goes by its necessary to make some changes to the laws that already exist. This has as a result the change of some laws that ...
  • Deferred taxation.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Mourtzakis, Ioannis; Tachan, Georgios
    Thesis advisor: Karampinis, Nikolaos
    Publication Date: 2018-04-05
    This graduate thesis was created due to the general interest observed in the economy in recent years, with regard to issues related to deferred taxation. Our work consists of three chapters. In the first chapter we talk ...
  • Account matching Uniform General Accounting Plan in Greek Accounting Standards.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Adamaki, Maria; Liapati, Vasiliki; Parasyri, Eirini
    Thesis advisor: Vasilakis, Emmanouil
    Publication Date: 2018-11-12
    The present thesis is subject to International and Greek Accounting Standards and the transition from EGLS to GAAP. The choice of subject was because of that I found the topic understandable and easy to grow. My desire to ...
  • Differences in financial statements between the Greek Accounting Standards and International Accounting Standards.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Lykou, Evgenia; Malefitsaki, Emmanouela-Victoria
    Thesis advisor: Giannoulis, Ioannis
    Publication Date: 2019-01-16
    Law 4308/2014 incorporated into national law the accounting provisions of the consolidated Directive 2013/34 / EU of the European Union. The framework established sought to establish uniform accounting rules irrespective ...
  • Greek Accounting Standards (L.4308 / 2014). Differences from the previous GAP scheme (U.G.A.P., L.2190/1920). Purpose and expected results of new GAP.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Kapet, Tetiana
    Thesis advisor: Triarchis, Dimitrios
    Publication Date: 2017-05-25
    The following paper presents and analyzes Law 4308/2014 and the major changes it has introduced, in comparison with the previous regime, and some basic similarities with the International Accounting Standards. The aim of ...
  • Greek Accounting Standards (L.4308 / 2014). Leverage of economic growth or not? Purpose and expected results of the new GAS, degree of convergence with IAS / IFRS.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Chalkiadakis, Emmanouil
    Thesis advisor: Triarchis, Dimitrios
    Publication Date: 2018-05-15
    Greek Accounting Standards (L.4308 / 2014) replaced the General Accounting Plan to bring about significant changes from 1-1-2015 in the accounting of financial transactions. The ultimate aim is to revise the rules relating ...
  • Application of Greek Accounting Standards in simple-entry bookkeping.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Mathioudakis, Ioannis; Metaxakis, Georgios
    Thesis advisor: Vasilakis, Emmanouil
    Publication Date: 2016-10-13
    According to the economic GAS ministry came to our lives to ensure our habits: Fought largely accounting complexity. It created a set of accounting rules into legislation corrected based on best practices for all businesses ...
  • Accounting software SOFT1.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Panagiotaki, Elli
    Thesis advisor: Giannoulis, Ioannis
    Publication Date: 2017-11-27
    The paper before you examines the case of "Softone" software. There is a bibliographical review in order to highlight relevant issues as well as presenting how the software itself functions. In the first chapter there ...
  • Practice of Greek Accounting Standards in double-entry books.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Geou, Nerantzia; Diakantoni, Michaela
    Thesis advisor: Vasilakis, Emmanouil
    Publication Date: 2017-05-05
    Greek accounting models (N.4308/2014) create both a functional and an accounting context. They have entered into our lives in order to fight accounting unnecessary legislation. By putting Greek accounting models into ...
  • Simple-entry bookkeping by the Greek Accounting Standards.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Skouradakis, Vasileios; Sygletos, Marios
    Thesis advisor: Drakonakis, Christos
    Publication Date: 2018-12-14
    In the context of this study, a survey of the characteristics compiled by the Greek Accounting Standards under Law 4308/2014 is carried out in the Observation of Apolphraphic Books. This is a study based on an analysis of ...
  • Simple-entry bookkeping according to Greek Accounting Standards.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Business Administration (in Heraklion)
    Authors: Kakoulakis, Christos
    Thesis advisor: Chronakis, Ioannis
    Publication Date: 2017-06-09
    At this dissertation, we studying the adherence to the scholarly books of Greek accounting standards. In the first chapter reference is made to Law 4308/2014 and to the areas of application of the law as well as to the ...
  • Double-entry bookkeeping based on Greek Accounting Standards.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Mytilinaios, Andreas; Sapountzakis, Charalampos; Flouri, Evanthia
    Thesis advisor: Drakonakis, Christos
    Publication Date: 2019-03-21
    As students of University of Management and Finance of the Accounting and Financial Department in Heraklion of Crete our target was to present the observance Of accounting books in a company for one year. We would like ...
  • Financial accounting through Greek Accounting Standards.

    T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
    Authors: Stoikou, Efstratia
    Thesis advisor: Vasilakis, Emmanouil
    Publication Date: 2018-11-30
    This Diploma deals with the operation of financial accounting through Law 1308/2014 on "Greek Accounting Standards, related regulations and other provisions", based on the new codified European Union Directive 2013/34 and ...