Georgios Alifantis, lecturer at the University of Piraeus, former Certified Public Accountant, presents the legislation on year-end accounting tasks (articles 1 to 28 of Law 4308/2014 on Greek Accounting Standards), analyzes these provisions based on accounting and tax science regarding the conduct of the inventory of the financial unit's assets, including the new solutions for the tax year, as well as the valuation of fixed assets with the new solutions: a) the Hellenic Accounting Standards Board on depreciation, and b) the tax administration on the depreciation of transforming companies.

The book includes new chapters on the depreciation of acquired fixed assets through financial leasing, the readjustment of real estate, with a detailed example, the valuation of biological assets, and the accounting for deferred tax depreciation and provisions.

Furthermore, the book presents, with the new accounting and tax solutions, the valuation of investments and creditors, as well as inventories, where the accounting and tax presentation of losses from disasters and inventory write-downs is also developed.

Additionally, the valuation of treasury shares and other net position elements, the valuation of receivables, where the assessment was added due to the debtor's inclusion in a pre-bankruptcy restructuring process, the valuation of foreign currency, the revaluation of asset items, and provisions for potential obligations are presented.

The book includes a special chapter that develops the method of taxing profits (distributed and undistributed) based on the provisions of Law 4172/2013 and the disposal of these profits by anonymous companies, limited liability companies, and joint-stock and limited liability companies, where the opinions of the Hellenic Accounting Standards Board on the remuneration of board members (distributed and undistributed) are also presented.