ΔΙΑΒΑΖΟΝΤΑΣ ΤΟΝ ΙΣΟΛΟΓΙΣΜΟ ΚΑΙ ΤΙΣ ΟΙΚΟΝΟΜΙΚΕΣ ΚΑΤΑΣΤΑΣΕΙΣ

Reading the balance sheet and the financial statements The understanding, the figures and the notes Dr. Stamatis Dritsas, Certified Public Accountant (GR) ISBN 978-960-622-729-5 Abstract: Reading the entities’financial statements consists a complex and demand- ing area in business decision process, especially for the users with no theoretical background in financial accounting. This book provides a high level theoretical analysis of each component of the financial statements based on Greek GAAP and IFRS and further a detailed information on how to approach and read the financial information in these statements. The aim of this book is to make the reader able to understand the main components of the financial statements, and how to read be- tween the lines by associating and comparing the relative financial information in every statement and among them. COPYRIGHT All rights reserved. No part of this publication may be reproduced, stored in a re- trievalsystem,ortransmitted, inany formorbyanymeans,withoutthepriorpermis- sion of NOMIKI BIBLIOTHIKI S.A., or as expressly permitted by law or under the terms agreed with the appropriate reprographic rights organisation. Enquiries concerning reproductionwhichmaynotbecoveredbytheaboveshouldbeaddressedtoNOMI- KI 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 indi- vidualized 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 © 2019, NOMIKI BIBLIOTHIKI S.A. LawPublishers inEurope