international accounting standards


The general principles of accounting in accordance with International Accounting Standards, under preparation and presentation of financial statements, Tangible and intangible assets (fixed assets ) detailed presentation of the methods of valuation of fixed assets, depreciation methods and impairment of fixed assets recording , monitoring and presentation of research and development costs , addressing financial and operational leasing cases fixed current assets - apothemata- requirements retirements programs and employee benefits , revenue - revenue recognition , management of international disputes, investment accounting and accounting for government grants , presentation of financial information by segment , Borrowing Cost, deferred taxation, income tax basis the major differences between the Greek and international accounting standards.


Objectives

The course aims to provide students with the Principles, Rules, Methods and Procedures to be followed for the recording and presentation of economic events of a business mon'adas, according to the International Accounting Standards / International Financial Reporting Standards. The aim is for the students to understand the basic principles, rationale and methodology of international accounting standards and are able to apply the new logisitkes principles and practices, in line with the Greek Accounting Standards, to meet the requirements of modern diethnopoimenou environment accounting.


Prerequisites

-


Syllabus

The general principles of accounting in accordance with International Accounting Standards, under preparation and presentation of financial statements, Tangible and intangible assets (fixed assets ) detailed presentation of the methods of valuation of fixed assets, depreciation methods and impairment of fixed assets recording , monitoring and presentation of research and development costs ,addressing financial and operational leasing cases fixed current assets - apothemata- requirements retirements programs and employee benefits , revenue - revenue recognition , management of international disputes, investment accounting and accounting for government grants , presentation of financial information by segment , Borrowing Cost, deferred taxation, income tax basis the major differences between the Greek and international accounting standards.

COURSE DETAILS

Level:

Type:

Undergraduate

(A-)


Instructors: Evaggelos Chitis
Department: School of Management and Economics, Department of accounting and Finance
Institution: TEI of Epirus
Subject: Economics and Business Administration
Rights: CC - Attribution-NonCommercial

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