ΕΛΛΗΝΙΚΑ ΛΟΓΙΣΤΙΚΑ ΠΡΟΤΥΠΑ

Greek Accounting Standards - 2nd ed. Nikos Sgourinakis, Tax Accountant Abstract: In the present second edition an attempt has been made towards a more workable explanatory and informative approach of the Law 4308/2014. More specifically, the edition will introduce the principles of the accounting records, the electronic invoice, the simplified invoice, the rules and processes for quantifying the material assets and liabilities, the fair and net present value, entities, financial statements etc. This edition also includes the aforementioned law, as well as its appendices (complete with examples of personal and consolidates financial statements, accounts drafts, demonstration of the connections between the accounts plan with the financial statements, the definitions of the act’s clauses, as well as the Accounting Application Guideline, and Circulars 1003/31.12.2014 and 1002/5.1.2015). ISBN 978-960-622-631-1 COPYRIGHT All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, without the prior permission of NOMIKI BIBLIOTHIKI S.A., or as expressly permitted by law or under the terms agreed with the appropriate reprographic rights organisation. Enquiries concerning reproduction which may not be covered by the above should be addressed to NOMIKI BIBLIOTHIKI S.A. at the address below. DISCLAIMER The content of this work is intended for information purposes only and should not be treated as legal advice. The publication is necessarily of a general nature; NOMIKI BIBLIOTHIKI S.A. makes no claim as to the comprehensiveness or accuracy of the information provided; Information is not offered for the purpose of providing individualized legal advice. Professional advice should therefore be sought before any action is undertaken based on this publication. Use of this work does not create an attorney-client or any other relationship between the user and NOMIKI BIBLIOTHIKI S.A. or the legal professionals contributing to this publication. 23 Mavromichali str. | 106 80 | Athens | Greece T +30 210 3678 800 | F +30 210 3678 819 www.nb.org | info@nb.org © 2018, NOMIKI BIBLIOTHIKI S.A.