In this course the discussion focuses on the advanced issues of financial accounting, while an introduction in IAS -IFRS and the new Greek accounting standards, is attempted. Below the outline of the course is presented analytically.

1. INVENTORIES ACCOUNTING

1.1 Basic concepts

1.2 Perpetual inventory system

1.3 Periodic inventory system

1.4 Inventories evaluation

1.5 Accounting handling of inventories fair value according to IFRS and HAS(Hellenic Accounting Standards)

2. NON CURRENT ASSETS (FIXED ASSETS)

2.1 Fixed assets categories

2.2 The concept of  Depreciation  – Depreciation methods

2.3 Accounting handling of Fixed assets fair value, according to IFRS and HAS(Hellenic Accounting Standards)

3. RECEIVABLES
4. INVESTMENTS – CASH ITEMS AND CASH EQUIVALENT
5. GOODWILL
6. OWNERS’ EQUITY
7. LIABILITIES

7.1 Long term liabilities

7.2 Current liabilities

8 PROVISIONS

9. DEFERED TAXES (IFRS – HAS)
10. STATEMENT OF OWNERS’ EQUITY
11. CASH FLOW STATEMENT
12. ACCOUNTS EXCHANGE
13. An overview in the differences between IAS -IFRS and Greek Accounting Standard.