This newsletter outlines some of the key regulations introduced by Law 4308/2014 “Greek Accounting Standards and Relevant Regulations”, published on 24 November 2014.
Contents
Bookkeeping obligations – subject undertakings
- Bookkeeping obligations; the size of the entity matters
Accounting records & financial statements
- Accounting records
- Stock Inventory book
- Illustrative financial statements - Notes to the accounts
- Consolidated accounts
Fiscal documents (supporting documentation)
- Fiscal documents; what’s new?
- Time of issuance
- Delivery documentation
- Retail receipts - Electronic cash registers of Law 1809/1988
Measurement & recognition rules - IFRS principles
- Measurement & recognition rules
- Other IFRS-inspired principles
- How we may help you with the challenges of transition to the new Accounting Standards