Pergamos - Library and Information Center of National and Kapodistrian University of Athens

Unit:

Κατεύθυνση Λογιστική
Library of the Faculty of Economics and of the Faculty of Business Administration

Deposit date:

2018-10-25

Year:

2018

Author:

Tzetzailidi Maria

Supervisors info:

Παυλάτος Οδυσσέας , Μέλος ΣΕΠ, ΕΑΠ

Original Title:

Ελληνικά Λογιστικά Πρότυπα (ΕΛΠ): Το νέο πλαίσιο, η μετάβαση από το ΕΓΛΣ στα ΕΛΠ και οι διαφορές των δύο λογιστικών πλαισίων καθώς και η αντιστοίχιση των ΕΛΠ με τα ΔΠΧΑ.

Languages:

Greek

Translated title:

Greek Accounting Standards: The new framework, the transition from the Greek General Accounting Plan to the Greek Accounting Standards and the differences between the two accounting frameworks and the alignment of Greek Accounting Standards with IFRS.

Summary:

The presentation of processes, systems and functions across the whole range of economic activity within the single European market has led as a reasonable outcome to the need for consolidation of the reporting of financial statements for business purposes in order for financial information to be comparable, on a common framework, both at European and global level.

The implementation of the above in Greek reality is carried out through the introduction of the Greek Accounting Standards with Law 4308/2014, which are a complete operational and accounting framework applicable to enterprises and other underlying entities in line with the corresponding accounting framework of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS).

The aim of this diploma thesis is to present, analyze and evaluate the most important changes brought about by the new institutional framework regarding the presentation of the financial statements and the measurement rules, with a detailed reference to the individual items of the financial statements. Furthermore, an analytical matching of Greek Accounting Standads with IFRS is conducted.

Main subject category:

Social, Political and Economic sciences

Keywords:

Greek Accounting Standards, Greek General Accounting Plan, IFRS, law 4308/2014, accounting standardization

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