Eureka! Institutional Repository

The aim of the present dissertation is the investigation of how much the accounting handling of the «Tangible assets» is a factor of amelioration of the efficiency and the Viability of a company. In order to understand in a better way the theoretical framework of the International Accounting Standard 16 «Tangible assets» in the beginning of the dissertation a reference is made to the Accounting Acceptances and Principles as well as to the Greek General Chart of Accounts. Also, the historic review of the International Financial Recourse Standards is quoted and a clear reference is made to the standards which are used nowadays and to the advantages-drawbacks their application brings. As for the empirical research it was used the group of the introductive companies of the field of Food and Drinks of the Stock market of Athens. The methodology which was followed during research has been based on both primary elements, which means that a questionnaire was used and processed and secondary elements, which were taken from the official financial statements of the companies of the field examined. These elements were assessed to be necessary for the pronouncing of the results through the usage of the Financial Indicators of efficiency, Capital Structure and Viability. The conclusions which come out of the research are encouraging, although the Greek enterprises were called to put into practice the IFRS into an extremely difficult institutional and financial environment and at the same time they had to get over the additional difficulties of their «introvert» character. Finally, as far as the International Accounting Standard 16 is concerned, its gradual application became a means of improvement of the quality and the completeness of the financial information.