Η ΛΟΓΙΣΤΙΚΗ ΤΩΝ Ο.Τ.Α.

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3. ¡Í»ÇÅÐÑÈ ÁËÉͼÒÎ× ÑÅ »ÄÁÆÎÕ Ë×ÐɾÒÈÒÁÕ ÒÎ× ÅˌÉÑÓÔÒ¼
ŒÅ ÄÁÍÅÕ ÒÎ× ŒÉÑÓÔÒ¼ ËÁÉ ÄÁÍÅÕ ÇÉÁ ÂÅÌÒÉÏÑÅÉÕ ËÁÉ
ÐÎÑÓ¼ËÅÕ ÑÅ ŒÉÑÓԌ»ÍÁ Á˽ÍÈÒÁ..........................................................686
4. Ÿ×ÍÒÅÌÅÑÒ»Õ ÁÎÑ»ÑÅÔÍ .........................................................................687
5. žš 315/1999 ËÁÉ ÁÎÑ»ÑÅÉÕ ...................................................................690
8. IPSAS - š¦£›®¥ œ¯™¦Ÿ±¦§¡ ž°¯±²ž¡ š¥¨¯Ÿ¦¯² ±¯¨£¡
1. ±É ÅÐÉÌÁŒÂÍÅÉ Î šÈŒ¾ÑÉÎÕ ±ÎŒ»ÁÕ ......................................................693
2. ¯É ÁÐÁÄÅËÒ»Õ ÌÎÇÉÑÒÉË»Õ Œ»ÓÎÄÎÉ.........................................................694
2.1. ¥ ÒÁŒÅÉÁ˼ ÂÑÈ (Cash Basis) ...............................................................695
2.2. ¥ ÒÐ΍΍ÎÉȌ»ÍÈ ÒÁŒÅÉÁ˼ ÂÑÈ (Modified Cash Basis) ...............695
2.3. ¥ ÄÅÄÎ×ÌÅ׌»ÍÈ ÌÎÇÉÑÒÉ˼ ÂÑÈ (¡ccrual basis) ............................696
2.4. ¥ ÒÐ΍΍ÎÉȌ»ÍÈ ÄÅÄÎ×ÌÅ׌»ÍÈ ÌÎÇÉÑÒÉ˼ ÂÑÈ
(Modified ¡ccrual basis)........................................................................696
2.5. ŸÀÇËÐÉÑÈ ÒÔÍ ÄÉÁƾÐÔÍ ÌÎÇÉÑÒÉËÏÍ ŒÅÓ¾ÄÔÍ ...............................697
2.6. žÌÅÎÍÅËÒ¼ŒÁÒÁ Á¾ ÒÈÍ ÅÆÁЌÎǼ ÒÈÕ ÄÅÄÎ×ÌÅ׌»ÍÈÕ ÂÑÈÕ ...698
3. ¦ÑÒÎÐÉ˼ ÁÍÁÄÐΌ¼ ÒÔÍ IPSAS
3.1. žÏÕ ÆÒÑÁŒÅ ÑÒÁ IPSAS ........................................................................699
3.2. šÉÇÐÁŒŒÁ ÄÉÎÉËÈÒÉË¼Õ ÄΌ¼Õ ÒÎ× IPSASB........................................702
3.3. ¡ÍÒÉËŽŒÅÍÎ ÒÔÍ žÐÎÒÀÔÍ ÒÎ× šÈŒ¾ÑÉÎ× ±ÎŒ»Á...........................703
3.4. ŸË΍¾Õ ÒÔÍ ¯ÉËÎÍΌÉËÏÍ §ÁÒÁÑÒÑÅÔÍ ÒÎ× šÈŒ¾ÑÉÎ× ±ÎŒ»Á ....703
3.5. žÌÈÐÎÆÎнÅÕ ÐÎÕ ÒÎ×Õ ÖмÑÒÅÕ ÒÔÍ ÎÉËÎÍΌÉËÏÍ
ËÁÒÁÑÒÑÅÔÍ ÒÎ× šÈŒÎѽÎ× ±ÎŒ»Á .....................................................704
4. ŸÒ¾ÖÎÕ ÒÔÍ IPSAS .......................................................................................705
5. ±Î ÅĽΠÅÆÁЌÎÇ¼Õ ÒÔÍ šÉÅÓÍÏÍ œÎÇÉÑÒÉËÏÍ žÐÎÒÀÔÍ
ÒÎ× šÈŒ¾ÑÉÎ× ±ÎŒ»Á ..................................................................................705