Now showing items 1-3 of 3

  • International standards on auditing.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Kotsanis, Ioannis
    Thesis advisor: Tampouratzi, Thalia
    Publication Date: 2020-04-23
    The audit procedure ensures the reliability of the published financial statements of the companies and is based on an assessment of whether and to what extent the financial results have been obtained in accordance with the ...
  • Stock options fair value in accordance with IFRS 9 financial instruments.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Adamis, Antonios
    Thesis advisor: Tampouratzi, Thaleia
    Publication Date: 2022-10-13
    The purpose of this dissertation is to present the accounting procedures of documentation and measurement created by the use of complex financial instruments in the context of the hedging strategy followed by corporate ...
  • Certified public accountants and the obligation to issue a tax certificate.

    H.M.U., School of Management and Economic Sciences (SMES) MSc in Accounting and Auditing
    Authors: Lyrintzakis, Aristeidis
    Thesis advisor: Tampouratzi, Thaleia
    Publication Date: 2022-10-11
    The changes that have taken place in tax control procedures, tax administration and tax policy in general have attracted the attention of many researchers in recent years. Through a review of international literature, ...