Te course introduces students to accounting for legal entities. On completio of the course students should be able to understand the aaccounting aspects concerning the formation of corporations,the issue of new securities, the distribution of dividends, mergers and acquisitions and the termination of corporations. Moreover, students should be able to understand differences in accounting for tax purposes and for informational purposes under IFRS.
Course Content (Syllabus)
Legal, economic and accounting aspects of Corporations. The various legal forms of corporations. The specifics of accounting treatment for the various forms of corporations. Introduction to the Greek General Accounting Plan and to the IFRS. Taxation.