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Greek Accounting Standards
Interpretation and applications
². Sgourinakis, V. Mihelinakis, Or. Vlismas, V-Ch. Naoum
Abstract: It is an acknowledged fact, that the most important part of the
legislation which refers to accounting and bookkeeping codes and prac-
tices of the last thirty years is Law No 4308/2014 (Greek Accounting
Standards).The provisions of this Law, not only simplify the procedures
related to the accounting and financial transactions of a company (codes
for books and records, entry of accounting data, bookkeeping practices),
but also modify the record entry design as well as the ways in which
the financial statements are organized. In this work, attempts are made
to interpret the new provisions under that particular law. The objective
set, with regard to a first approach of this new philosophy, is to focus
on the developments and the changes introduced by the new provisions
in order to highlight the correlations, analogies, and of course the differ-
ences, beside the legislation that had been effective in the past.
ISBN 978-960-562-524-5
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