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Accounting of Tangible and Intangible Assets
Georgios Tzifas,
Certified Public Accountant
Abstract:
Τhis book aims to present all aspects of the accounting events tak-
ing place in the tangible and intangible assets according to Greek Accounting
Standards (ELP) and International Financial Reporting Standards. Each sec-
tion includes the legal framework of the Greek Accounting Standards, the
IFRS and the Tax-Law (KFE). Through examples, it is intended to give the
reader full insight into the initial accounting entry in accordance with tax
basis and subsequently with accounting basis, with the use of deferred taxa-
tion, as an optional choice in the case of ELP.
ISBN 978-960-622-352-5
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