Browsing by Keywords "Ελληνικά Λογιστικά Πρότυπα (ΕΛΠ)"
Now showing items 1-18 of 18
-
Deffered taxiation in Greek firms.
H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
Authors:
Thesis advisor:
Publication Date: 2024-01-22In 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 ... -
Process reporting date SA. Accountancy SA - Distribution of profits. Tax and accounting gains SA.
T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
Authors:
Thesis advisor:
Publication Date: 2017-03-20This thesis presents the Greek accounting standards applicable in Greece on a draft law since 2015. The first chapter presents the process of setting up a public limit liability company and the accounting entries required ... -
Greek Accounting Standards (L.4308/2014) - Balance Sheet (active and passive analysis) - Differences with the previous regime of GAS (Greek General Accounting Plan, L.2190/1920). The purpose and expected results of the new GAS.
T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
Authors:
Thesis advisor:
Publication Date: 2017-01-19An introduction to law 4308/2014 regarding Greek Accounting Prototypes is made in the first chapter of this dissertation. Although the law is divided into eight chapters, we will focus on all of them except chapters three ... -
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:
Thesis advisor:
Publication Date: 2020-10-09The 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 ... -
Application of double-entry books.
T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
Authors:
Thesis advisor:
Publication Date: 2017-01-31The present graduation thesis was elaborated as part of the study in the Department of Accounting and Finance of the Highest Technological Education Institute of Heraklion. The objective of the present thesis is the ... -
Application of double entry bookkeeping method.
Η.Μ.U, School of Management and Economic Sciences (SMES), Accounting and Finance Dept.
Authors:
Thesis advisor:
Publication Date: 2021-01-21Nowadays, there are decisive changes at the economic level, taking place both internationally and nationally. The rapid development of internationally investment in combination with the highly competitive and globalized ... -
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:
Thesis advisor:
Publication Date: 2019-05-07In 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:
Thesis advisor:
Publication Date: 2017-03-09In 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 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:
Thesis advisor:
Publication Date: 2020-02-26This 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 ... -
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:
Thesis advisor:
Publication Date: 2017-01-16The 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 ... -
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:
Thesis advisor:
Publication Date: 2020-06-26In 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:
Thesis advisor:
Publication Date: 2019-05-09This 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 ... -
Accounting circuit double entry bookkeeping, Application.
Η.Μ.U, School of Management and Economic Sciences (SMES), Accounting and Finance Dept.
Authors:
Thesis advisor:
Publication Date: 2021-07-09Nowadays, there are changes that determine the financial taking place both internationally and nationally. The fast development of international investment combined with highly competitive and globalized environment, had ... -
Executive redaction of financial statements according to Greek Accounting Standards of diplographic books.
T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
Authors:
Thesis advisor:
Publication Date: 2017-07-06This paper presents both theoretical and practical part of the preparation of the financial statements at the end of the year, in accordance with Greek Accounting Standards, a company that maintains double-copy books. The ... -
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:
Thesis advisor:
Publication Date: 2018-03-08Demonstration 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 ... -
Which is the effectiveness of Greek Accounting Standards on the earnings of the companies after their implementation with the Law 4308/2014.
H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
Authors:
Thesis advisor:
Publication Date: 2020-05-29This postgraduate thesis examines the mandatory adoption of Greek Accounting Standards (ELAS) by the financial units that are incorporated in Law 4308/2014. In particular, the impact of the transition from the Greek ... -
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:
Thesis advisor:
Publication Date: 2019-04-04Through 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, ... -
Simple-entry bookkeping after the application of GAP.
T.E.I. of Crete, School of Management and Economics (SDO), Department of Accounting and Finance
Authors:
Thesis advisor:
Publication Date: 2017-02-07In the context of analysis of this study, the subject will be to capture the implementation methods of the standards which set GAS in the accounting books.The first chapter of the study is a description of the basic concepts ...