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Finance Books
Finance Books
Finance Books
Prices are calculated for:Malta, Other Payment Options
On the occasion of the 10th anniversary of Astbooks and with the criterion of continuous support for accountants-tax consultants, we have published the book "E.L.P. - Questions - Answers", which is a collector's edition volume that includes over 220 questions regarding the implementation of Greek Accounting Standards.
The questions have been submitted by the accountants themselves, within the framework of Astbooks' subscription-based online service "Taxation in practice" and cover the entire range of G.A.S., such as:
- determination of entity size,
- maintenance of books and records (accounting files),
- obligation to carry out inventories,
- accounting entries.
The implementation of Greek Accounting Standards as legislated and enforced from 1.1.2015 constituted a significant change in the daily life of the accounting-tax consulting profession, as with Law 4308/2014, the integration with completeness and accuracy into the domestic law of the accounting provisions of Directive 34/2013/EU was achieved, as well as the further simplification of the Tax Accounting Code (K.F.A.S.) of Law 4093/2012.
The aim of the legislation was the unification, supplementation, and modernization of the country's accounting rules, in order to create a comprehensive and functional accounting-regulatory framework for businesses and other entities, in an effort to combat accounting polyphony and serve the need for transparency, reliability, and comparability of financial information, conditions that contribute to the smooth functioning of the market.
Of particular importance is that, where deemed necessary, in the book "E.L.P. - Questions - Answers", the answers are approached from the perspective of Income Tax, VAT, and in light of the provisions of other tax legislation.
Finally, after the Q&A section, we have included the entire text of Law 4308/2014 by article, along with its 4 appendices, codified by Law 4591/2019 (Government Gazette A' 19/12.2.2019 and A' 47/13.3.2019).
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