In this 2nd edition of the book Greek Accounting Standards, in the series of Greek Legislation with a user-friendly and practical format, a concise interpretive approach to Law 4308/2014 is attempted. Specifically, the concepts related to accounting records, accounting elements, electronic and simplified invoice, rules for measuring assets and liabilities, fair value and net position, entities, financial statements, etc. are presented. Also included are the law and its annexes (Samples of individual and consolidated financial statements, Chart of accounts, Connection of the chart of accounts with financial statements and Definitions of the law's concepts), as well as the Accounting Directive implementing it, Pol. 1003/31.12.2014 and Pol. 1002/5.1.2015. Additionally, the material has been enriched with examples referring to book closing and profit distribution. The aim of this new edition is to provide every possibility of understanding and perception of the accounting framework of Greek accounting standards to the reader, for the correct handling of everyday issues in the field. It is accompanied by an alphabetical index and is undoubtedly a useful tool for tax accountants, tax advisors, lawyers, and entrepreneurs who wish to easily and quickly consult the relevant law and provisions.