Browsing Μεταπτυχιακές εργασίες / Master Theses 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 ...

  • 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 ...