The chapters included are as follows:

a) Distribution of profits of an anonymous company (determination of result of operation, accounting for income tax, calculation of regular reserve and first dividend).
b) Taxation of business profits based on the new Income Tax Code (Law 4172/2013), accounting and tax losses, taxation of dividends as well as taxation of intra-company dividends.
c) Appendix of financial statements (template).
d) Report of the board of directors or administrator (template).
e) Indicators of inventory turnover and receivables.
f) Financial statements of businesses and audit of financial statements.
g) Transfer of securities and entire business.

Also, the above work consists of the following parts:
- Exercises to understand the balance sheet, income statement, cash flows, and inventory write-off of the business.
- Exercises for the evaluation of fixed assets (depreciation, impairment, revaluation, and subsidy).
- Exercises for expenses on third-party properties.
- Exercises for the evaluation of inventories, receivables, participations, and debts.
- Exercises for the sufficiency of equity and formation of provisions.
- Exercises for business transformations (mergers, splits, branch contributions) based on laws 2166/1993 and 1297/1972.
- Exercises for consolidated financial statements.
- Exercises for the distribution and taxation of profits of an anonymous company.
- Answers to the above exercises

The purpose of this work is to educate business executives in understanding and interpreting the issues of financial statements.