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Description
Specifications
The second volume includes the specific accounting for fixed assets, general accounting for fixed assets, tangible and intangible fixed assets, investments and securities, inventories, receivables and cash, equity, liabilities, provisions, revenues and expenses, off-balance-sheet accounts, and foreign currency accounting. In the second chapter of the second volume, the year-end accounting, year-end accounting entries, taxation, and profit distribution are developed with examples and solved exercises, as well as the accounting for deferred taxes. The third chapter presents the accounting of branches, while the fourth chapter discusses aspects of group accounting and the accounting of consolidated financial statements. At the end of the second volume, to aid the understanding of the topics, there are two groups of solved exercises. Finally, in a special chapter on exercises, the accounting for transformations and the goodwill of businesses, as well as the exchange ratio of shares, is developed.
Manufacturer
Specifications
- Authors
- Georgios Alifantis, Georgios S. Alifantis
- Publisher
- Diplografia
- Language
- Greek
- Subtitle
- Based on the Greek Accounting Standards (IAS n.4308/2014)
- Cover
- Soft
- Number of Pages
- 590
- Release Date
- 07/10/2015
- Publication Date
- 2015
- Dimensions
- 17x24 cm
- ISBN-13
- 9786185198046
Book Type
- Diversity, Equity & Inclusion (DEI)
- No
Important information
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