Χρημστ. λογιστικη

&
2007
1:
1.1
1.1.1
1.1.2
1.2
1.2.1
1.2.2
1.3
10
2:
()
11
2.1
11
2.1.1
()
11
2.2
13
2.2.1
15
2.2.2
17
2.2.3
18
2.2.4
21
2.2.5
22
2.3
23
29
31
3:
36
3.1
36
3.1.1
37
3.2
38
3.2.1
39
40
4:
41
4.1
41
4.1.1
41
4.1.2
, ,
42
4.2
44
4.3
48
4.3.1
49
4.4
49
4.4.1
50
4.4.2
52
4.5
54
4.5.1
55
4.6
56
4.6.1
57
4.6.2
58
4.7
60
4.8
61
63
5:
66
5.1
66
5.1.1
66
5.1.2
67
5.2
68
5.2.1
68
5.3
76
5.4
85
5.4.1
85
5.4.2
88
89
6:
90
6.1
90
6.2
91
6.3
91
6.4
92
6.4.1
93
6.4.2
94
101
7:
7.1
102
102

7.2
103
7.3
104

7.4
112

7.5
117
118
120
121
123
162
.
163
164
1.1

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2.2

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NOVA A.E , ,
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NOVA A.E
31/12/2002
( )
3550
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9000
1500
12550
3000
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14
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31/12/2002 PROMOTION A.E..
3000
1000
750
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2000
1000
375
450
500
670
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17
2

31/12/2002 ELTAK A.E.
1358
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2.2.2
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18
3

30/6/2002 KANTOY A.E.
7450
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231
368
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30/6/2002.
20
DIELEN
30/6/2002
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870
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ASTIR A.E.

1/1/2002 31/12/2002
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PROMOTION A.E.
31/12/2002
3095
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31/12/2002

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30/6/2002
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2.3:
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VIOTEX O.E.
2002
( 1/1/2002 31/12/2002 )
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2002
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11.22

11.23
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11.99
12

12.00
12.01
12.02
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12.04
12.05
12.06
12.07
12.08
12.09
12.10
12.11
12.12
viii
12.13
12.14
12.15
12.16
12.17
12.18
12.19
.........
12.90
(. 253/2243/1995)
.........
12.99 -

13
13.00
13.01
13.02
13.03
13.04
13.05
13.06
.........
13.09
13.10
13.11
13.12
13.13
13.14
13.15
13.16
.........
ix
13.19
........
13.90
(. 253/2243/1995)
.........
13.99
14
14.00
14.01
14.02
14.03
14.04
14.05
14.06 (
)
.........
14.08
14.09
14.10
14.11
14.12
14.13
14.14
14.15
14.16
..........
14.18
14.19
..........
14.90
(. 253/2243/1995)
14.99
x
15

15.01
15.02

15.03
15.04
..........
15.09
16
16.00 (Goodwill)
16.01
16.02
16.03
16.04
16.05
.........
16.10
16.11
16.12
16.13
16.14
16.15

16.16
16.17
16.18
16.19
........
16.90
(. 260/2258/1995)
16.98
xi
16.99
.
17 ....................................................................................
18
18.00
18.01
18.02
18.03
..
18.04
18.05 ..
18.06
.........
18.11
18.12
.........
18.15
18.16 ..
19
xii
2:
20
........
20.98
20.99
21
22
23
24
.......
24.98
24.99
25
25.00
25.01
25.02
25.03
25.04 -
25.05
25.06
26
27..........................................................................................
28
29
xiii
3:
30
30.00
30.01
30.02
30.03 ....
30.04
30.05
30.06
30.07 /
........
30.80 Factoring
(. 216/2176/1994)
30.81 Factoring
(. 216/2176/1994)
30.82 Factoring
(. 216/2176/1994)
30.83 ....
Factoring (. 216/2176/1994)
........
30.90 / (/ )
(. 197/2121/1994 204/2136/1994)
........
30.97
30.98 ( ) /

30.99
31
31.00
31.01
31.02
xiv
31.03
31.04 ( /)
31.05 ( /)
31.06
31.07 ..
31.08 ..
31.09 ..
31.10 ..
31.11 .. ( /)
31.12 .. ( /)
31.13 ..
........
31.90
(. 79/1623/1991)
31.91 ..
(. 79/1623/1991)
........
31.94 Factoring
(. 216/2176/1994)
31.95 trade credit (. 256/2252/1995)
32
32.00
32.01
32.02
32.03
........
32.04
........
32.90 (. )
(. 184/2098/1993)
xv
33
33.00
33.01
33.02
33.03 ( ) /
33.04
33.05
33.06
33.07
33.08
33.09 ..
33.10
..
33.11
33.12
..
33.13
33.14
33.15 /
33.16 / ..
33.17 (Blogues)
33.18 (Blogues) ..
33.19

33.20
..
33.21
33.22 ..
........
xvi
33.90 ()
(. 26/971/1988)
33.91 ()
(. 26/971/1988)
........
33.95
33.96 ..
33.97
33.98
33.99
34
34.00
34.01
34.02
34.03
34.04
34.05 (. 94/1680/1992)
34.06
34.07
34.08 (. 94/1680/1992)
/ 34.05
34.09
34.10
34.11
34.12
34.13
34.14
34.15
34.16
xvii
34.17
........
34.19
34.20
34.21
34.22
34.23
34.24
34.25
........
34.91 (. 94/1680/1992)
/ 34.05
34.92 (. 94/1680/1992)
/ 34.05
........
34.99
35
35.00 /
35.01 - /
35.02 - /
35.03
35.04
36
36.00
36.01
36.02
36.03
37. ........................................................................................
xviii
38
38.00
38.01 /
38.02
38.03
38.04
38.05 ..
38.06 ..
39
xix
4:

40
40.00
40.01
40.02
40.03
40.04
40.05
40.06
40.07
........
40.90 (. 233/2213/1994)
40.91 (. 2169/1993)
40.92 (. 2169/1993)
41

41.00
41.01
41.02
41.03
41.04
41.05
41.06
41.07
41.08
41.09
41.10
xx
41.90
(... 1044770/10159/. 1117/1993)
41.91
(... 1044770/10159/. 1117/1993)
41.92
(... 1044770/10159/. 1117/1993)
........
41.95
(. 182/2091993
205/2135/1994)
42
42.00
42.01
42.02
........
42.04
43
43.00
43.01
43.02
........
43.90
(. 241/2228/1995)
44
44.00
........
44.09
44.10
44.11
44.12
xxi
44.13
44.14

44.15

........
44.98
45
45.00
45.01
45.02 ..
45.03 ..
45.04 ..
45.05 ..
........
45.10 /
45.11 /
..
45.12 / ..
45.13 /
45.14

45.15
..
45.16

45.17
..
45.18
45.19
45.20 ..
xxii
45.21 ....
45.22 ( )
45.23
45.24 .
45.25 ..
45.26
....
........
45.98
45.99 ..
46 .........................................................................................
47 .........................................................................................
48
49
xxiii
5H:
50
50.00
50.01
50.02
50.03 ....
50.04
50.05
50.06
50.07 /
50.08 /
.........
50.90
(. 165/2045/1993)
51
51.00 .
51.01
51.02 ....
51.03
51.04 ..
51.05 ....

.........
51.90 (.
79/1623/1991)
51.91 .. (.
79/1623/1991)
xxiv
52
52.00
52.01
.........
52.99
53
53.00
53.01
53.02
53.03
53.04
53.05
53.06
53.07
53.08
53.09
53.10

53.11
..
53.12

53.13
..
53.14
53.15
53.16

53.17

53.18
..
.........
xxv
53.90 () (.
38/1047/1988)
53.91 ........................................................................................
.........
53.98
53.99 ..
54 -
54.00
54.01 (. 2127/1993)
54.02
54.03
54.04
54.05
54.06
54.07
54.08

54.09
........
54.90 (. 232/2209/1994)
........
54.99
55
55.00 ()
55.01
55.02
55.03
.........
55.99
xxvi
56
56.00
56.01 ()
56.02
56.03
.........
56.90 (.
257/2257/1996)
57 .........................................................................................
58
59
xxvii
6H:
60
60.00
60.01
60.02
60.03
60.04
61
61.00

61.01

61.02
61.03
61.90
(. 252/2244/1995)
61.91
(. 95/1694/1992)
61.92
61.93
(. 252/2244/1995)
61.94
(. 252/2244/1995)
61.98
62
62.00
62.01
62.02
62.03
xxviii
62.04
62.05
62.06
62.07
62.91
(. 129/1895/1993)
........
62.98
63
63.00
63.01
63.02 ,
63.03
63.04
63.05
63.06
........
63.90
(. 252/2244/1995) (
61.94)
63.98
64
64.00
64.01
64.02
64.03
64.04
64.05
64.06
64.07
64.08
64.09
xxix
64.10
64.11
64.12 ()
64.91 () hedging (. 268/2272/1996)
........
64.98
65
65.00
65.01
65.02
65.03
65.04
65.05
65.06
65.07

65.08 (.. )
65.09
65.10
.........
65.11 factoring
(. 216/2176/1994)
65.98
66

66.00
66.01
xxx
66.02

66.03
66.04
66.05
67 .........................................................................................
68
68.00
68.01
........
68.09
69
xxxi
7:
70

70.95
70.96 /
70.97
70.98
70.99
71

72
72.00
........
72.10
(. 114/1839/1992 217/2177/1994)
........
72.22
72.24
72.25
72.26
72.28
73 ( )

........
73.91 () Hedging (. 268/2272/1996)
xxxii
74
74.00
74.01
74.02
74.03 -
74.05
(. 93/11687/1992)
........
74.98
75
75.00
75.01
75.02 -
75.03
75.04
75.05
75.06

75.07
75.08
75.09 (..
)
75.10
76
76.00
76.01
76.02
76.03
76.04 ()
76.98
77 .........................................................................................
xxxiii
78

78.00
78.10
(. 44/1129/1989)
78.11
(. 51/1282/1990)
79
xxxiv
8:
80
80.00
80.01 ( )
80.02
80.03
81
81.00
81.01
81.02
81.03
82
82.00
82.01
83
........
83.10
83.11
83.12
83.13
........
83.98
84
84.00
84.01
xxxv
84.91
(.
91/1683/1992)
85
85.00
85.01
85.02 -

85.03
85.04
85.05
86
86.00
86.01
86.02
86.03
........
86.99
87 .........................................................................................
88
88.00
88.01
88.02
88.03
88.04
........
88.07
88.08
xxxvi
88.09
........
88.98
88.99
89
89.00
89.01
xxxvii

9:
90
90.01
90.02
........
90.06
90.07
90.08
90.09
90.10
........
91
91.00
91.01
91.02
........
91.05
91.06 ()
91.07 ()
91.08 ()
91.09 ()
........
92 ()
92.00
92.01
92.02
92.03
92.04
........
xxxviii
93 ( )
93.00
93.01
93.02
........
93.97
93.98
93.99 ( )
94
94.00
94.01
94.02
94.03 (,
)
94.04
94.05
94.06
........
94.08
........
95
95.00 ()
95.01 ()
95.02 ()
95.03
95.04
95.05
........
96
96.00
96.01
xxxix
96.02
........
96.04
96.05
96.06
........
96.08
96.09
96.10 ( )
........
96.13
96.14
96.15
96.16
........
96.20
96.21
96.22
........
97
97.00
97.01
97.02
97.03
........
97.10
98
........
98.99
xl
99 ( )
99.00
99.01
99.02
99
( )
xli
10:
00
01
01.00
01.01
01.02
........
01.99
02
(. . 262/2254/1996)
02.00
02.01
02.02
..
02.03
02.04

........
02.09
02.10
02.11
02.12
02.13
02.14

........
02.99
xlii
03
04
(. 243/2162/1995)
05
05.00
05.01
05.02
06 /
06.00
06.01
06.02
06.03
06.04
........
06.09
06.10
06.11
06.12

06.13
06.14
........
06.19
xliii
07
08
09
xliv
xlv
.
- ., ,
, , (, 1998).
., ,
(, 1997).
.,
, (, 1996).
, , (, 1987).
., , (, 1994).
.,
, (, 1998).
., , (, 1984).
.,
, (, 1997).
.,
, (, 1986).
., , (, 1997).
., , (, 1994).
xlvi
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Accounting Principles Board, APB Opinion No. 19, Reporting Changes in
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Greig
A.,
Fundamental
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and
Subsequent
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Holthausen R. and Larcker D., The Prediction of Stock Returns Using
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Journal
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and
Economics, 1992, . 373 411.

Horngren, Harrison and Robinson, Accounting, (New York, 1996).
Ingram R. W., Financial Accounting Information for Decisions, (Ohio, 1996).
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Interpretation, (Illinois, 1987), . 308 310.
King, Lembke and Smith, Financial Accounting, (New York, 1997).
xlvii
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xlviii

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Journal of Accounting and Economics, 1992, . 413 - 442.

Economics, 1992, . 373 411.

Ou J. and Peumans S., Financial Statement Analysis and the Prediction of

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