Σύγκριση λογιστικού χειρισμού χερσαίων & ναυτιλιακών επιχειρήσεων και ειδικές εφαρμογές διεθνών λογιστικών προτύπων στη ναυτιλία
This paper provides a comprehensive picture of maritime accounting and compares it with the land accounting. First the General Accounting Plan of land companies is being compared with that of shipping companies. This helps us understand the accounting of all Greek companies and be compared with the Greek shipping companies which are not listed on foreign exchanges. For a comprehensive study that compares marine and land-based accounting standards the cement industry, which is asset intensive, is compared with shipping companies. The balance sheet of Heracles Cement Company is being selected and being compared to the balance sheets of the shipping companies Hellenic Carriers Limited and Top Ships. Then the paper offers a comparison of financial statements for two shipping companies, the Hellenic Carriers Ltd (dry bulk cargo) and Top Ships (mainly tankers). The financial statements have been prepared, for the first company in accordance with IAS, and the second, according to US GAAP. So having two companies that prepare financial statements using different standards helps us to understand the differences between the standards. The differences, as you see, are large in some cases and make it sometimes impossible to compare data.