ΕΛΛΗΝΙΚΑ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ Ερμηνευτική προσέγγιση & παραδείγματα

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´ÐÓÐÎ 23. —§ÐÁÒÉË»Õ ÅÉÖÎÐÈǼÑÅÉÕ ËÁÉ ÁÍÁÂÁÌ̾ŒÅÍÎÉ Æ¾ÐÎÉ ............................................ 171
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´ÐÓÐÎ 26. —ŸÒÎÉÖŽÁ ÒÈÕ ËÁÓÁÐ¼Õ Ó»ÑÈÕ....................................................................................... 176
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1. ™ÅÍÉË..................................................................................................................................................... 179
2. £ÍÑόÁÒÁ ËÁÉ ×ÌÁ ÇÉÁ ÅÐÉÎ×ÑÉÁËÑÒÎÉÖŽÁ...................................................................... 180
2.1. ¡ÎÑ»ÑÅÉÕ ËÁÉ ÁÎŒÅ½ÔÑÈ ÁǽÔÍ ........................................................................................ 182
2.2. ³ÐȌÁÒÎÄÎÒÉ˼ Œ½ÑÓÔÑÈ .......................................................................................................... 189
2.3. œÅÉÒÎ×ÐÇÉ˼ Œ½ÑÓÔÑÈ (ËÁÍÎÍÉ˼ Œ½ÑÓÔÑÈ) ........................................................................... 200
2.4. ³ÐȌÁÒÎÎÉËÎÍΌÉˍÅÐÉÎ×ÑÉÁËÑÒÎÉÖŽÁ ........................................................................... 201
2.5. £ÉŒ»ÒÐÈÑÈ (ÁÎÒ½ŒÈÑÈ) ÁÎÓŌÒÔÍ ËÁÉ ×ÈÐÅÑÉÏÍ......................................................... 203
2.6. ¡ÍÌ×ÑÈ ÒÔÍ ËÁ;ÍÔÍ ÅÉŒ»ÒÐÈÑÈÕ ÒÔÍ ÁÎÓŌÒÔÍ ....................................................... 205
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2.9. §ÐÁÒÉË»Õ ÅÉÖÎÐÈǼÑÅÉÕ ............................................................................................................ 215
2.10. ¡ÍÁÂÁÌ̾ŒÅÍÎÉ Æ¾ÐÎÉ ............................................................................................................. 215
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3. ŸÒÎÉÖŽÁ ÒÈÕ ËÁÒÑÒÁÑÈÕ ÁÎÒÅÌÅьÒÔÍ, ÑÀŒÆÔÍÁ ŒÅ ÒÁ £ÌÌÈÍɘÎÇÉÑÒÉ˞оÒ׍Á
3.1. ™ÅÍÉË............................................................................................................................................. 222
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3.3. µÊÎÄÁ ËÁÒ’ ŽÄÎÕ .......................................................................................................................... 225
3.4. ´ÑËÈÑÈ ÅÆÁЌÎǼÕ.................................................................................................................... 225
4. ŸÒÎÉÖŽÁ ÒÈÕ ËÁÓÁÐ¼Õ Ó»ÑÈÕ ............................................................................................................ 236