Browsing EΛ.ΜΕ.ΠΑ. / HMU by Keywords "Greek Accounting Standards (GAS)"

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  • Deffered taxiation in Greek firms.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Giakoumakis, Ioannis
    Thesis advisor: Tampouratzi, Efthalia
    Publication Date: 2024-01-22
    In 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 ...

  • 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 ...

  • Application of double entry bookkeeping method.

    Η.Μ.U, School of Management and Economic Sciences (SMES), Accounting and Finance Dept.
    Authors: Sourri, Grigoria
    Thesis advisor: Antonoglou, Nektaria
    Publication Date: 2021-01-21
    Nowadays, 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 ...

  • 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 ...

  • 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 circuit double entry bookkeeping, Application.

    Η.Μ.U, School of Management and Economic Sciences (SMES), Accounting and Finance Dept.
    Authors: Nerantzouli, Elli; Fakas, Georgios
    Thesis advisor: Antonoglou, Nektaria
    Publication Date: 2021-07-09
    Nowadays, 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 ...

  • 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: Anagnostaki, Theodora
    Thesis advisor: Tampouratzi, Efthalia
    Publication Date: 2020-05-29
    This 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 ...