Browsing by Keywords "νόμος 4308 /2014"
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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
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Publication Date: 2018-06-05The 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 ... -
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
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Publication Date: 2018-05-15Greek 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 ... -
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.
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Publication Date: 2021-04-05Purpose 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.
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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
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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 ...