Η λογιστική μοντελοποίηση στις ναυτιλιακές επιχειρήσεις και η λογιστική τυποποίηση
Subject
Ναυτιλιακή οικονομική ; Ναυτιλία -- Λογιστική ; Ναυτιλιακή διαχείριση ; Ναυτιλιακές επιχειρήσεις ; Χρηματοοικονομική λογιστικήAbstract
Financial Modeling and Accounting standards in Shipping Companies The purpose of this master thesis is to analyze and provide a thorough view of the accounting policies used by shipping companies and indicate the differences in the disclosure of financial statements. In this research, we use a sample of four shipping companies’ year-end financial statements from different stock markets. Listed companies financial statement structure is described and directed from the auditing procedures of the stock exchange and from the company’s will to disclose certain financial information, which the company is not obliged to report. These financial disclosure variations are charted in a bottom to up structure and with the use of a reciprocal procedure and vice-versa. The final financial mapping creates consolidated financial statements from the individual (SPV) companies’ financial statements. Through this analysis, we provide insight in the variations of financial disclosure between different stock market listed shipping companies and different accounting standards (IFRS to US GAAP).
Postgraduate Studies Programme
ΝαυτιλίαDepartment
Σχολή Ναυτιλίας και Βιομηχανίας. Τμήμα Ναυτιλιακών ΣπουδώνNumber of pages
116Language
GreekCollections
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Αναφορά Δημιουργού 4.0 Διεθνές
Αναφορά Δημιουργού 4.0 Διεθνές