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Ενοποιημένες χρηματοοικονομικές καταστάσειςCode: 21016880
- Author: Κωνσταντίνος Κάντζος
- Publisher: Faidimos
- Μορφή: Soft Cover
- Έτος έκδοσης: 2013
- Αριθμός σελίδων: 320
- Κωδικός ISBN-13: 9786185062033
- Διαστάσεις: 24×17
Κωνσταντίνος Κάντζος
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- 22,90 €
- 22,90 €
Description
The harmonization of Law N.2190/1920 on anonymous companies with the relevant directives of the European Union (P.D. 409/87) for more comprehensive information on various business combinations, on the one hand, and the examination, on the other hand, in the subject of Consolidated Financial Statements required by candidates for the license of Accountant/Tax Consultant, imposed the writing of this teaching manual.
In this context, the aim was not the complete coverage of the accounting treatment of all possible business combinations, but mainly the technique of consolidation of financial statements of businesses connected through participations within the framework of article 42e of Law N.2190/1920, although the techniques described for these cases can also be applied to business combinations described in articles 68-89 of the same law (mergers, splits, etc.).
In addition, the institutional framework of the consolidation of financial statements is provided, with relevant interpretation, as well as legal provisions referring to business mergers and International Accounting Standard No.3 referring to the subject of consolidation. Those interested in delving into the subject will find selected sources in the bibliography covering the specific aspects and broader extensions of this.
Specifications
- Genre
- Economy, Taxes - Accounting
- Language
- Greek
- Format
- Soft Cover
- Number of Pages
- 320
- Publication Date
- 2013
- Dimensions
- 24x17 cm
Important information
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