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Ενοποιημένες χρηματοοικονομικές καταστάσεις

Author: Konstantinos Kantzos

The harmonization of Law N.2190/1920 regarding anonymous companies with the relevant directives of the European Union (P.D. 409/87) for more comprehensive information on various business combinations,...

The harmonization of Law N.2190/1920 regarding anonymous companies with the relevant directives of the European Union (P.D. 409/87) for more comprehensive information on various business combinations, on one hand, and the examination, on the other hand, in the course of Consolidated Financial Statements required by candidates for the Accountant/Tax...

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Top specs

  • Number of pages Number of pages 320
  • Cover Cover Soft
  • Year of publication Year of publication 2013
  • Publisher Publisher Faidimos
Genre: Tax & Accounting
22 90 €
23 Coins 23 Coins
Delivery Thursday, 24 September
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Description & Specifications

The harmonization of Law N.2190/1920 regarding anonymous companies with the relevant directives of the European Union (P.D. 409/87) for more comprehensive information on various business combinations, on one hand, and the examination, on the other hand, in the course of Consolidated Financial Statements required by candidates for the Accountant/Tax Consultant license, necessitated the writing of this instructional manual.

In this context, the complete coverage of the accounting treatment of all possible business combinations was not pursued, but primarily the technique of consolidating the financial statements of companies linked through participations within the framework of Article 42e of Law N.2190/1920, although the techniques described for these cases can also apply to the business combinations described in Articles 68-89 of the same law (mergers, spin-offs, etc.).

Additionally, the institutional framework for the consolidation of financial statements is presented, with relevant interpretation, as well as legal provisions that refer to the mergers of companies and International Accounting Standard No.3 that pertains to consolidation. Those interested in delving deeper into the subject will find selected sources in the literature that cover the specific aspects and broader implications of this topic.

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Specifications

Author
Konstantinos Kantzos
Publisher
Faidimos
Language
Greek
Cover
Soft
Number of Pages
320
Release Date
01/01/2013
Publication Date
2013
Dimensions
17x24 cm
ISBN-13
9786185062033

Book Type

Diversity, Equity & Inclusion (DEI)
No

Important information

Specifications are collected from official manufacturer websites. Please verify the specifications before proceeding with your final purchase. If you notice any problem you can report it here.

22,90 €
4,50 €   shipping cost