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Ελεγκτική, Based on international audit standards and GAAP

Authors: Georgios Alifantis,Georgios S. Alifantis

The new edition has been adapted according to the provisions of the new legislation under Law 4449/2017 "On mandatory auditing of annual and consolidated financial statements, public oversight of...

The new edition has been adapted according to the provisions of the new legislation under Law 4449/2017 "On mandatory auditing of annual and consolidated financial statements, public oversight of auditing work."

Initially, with Law 3693/2008, the legal framework of our country concerning the profession of Certified Public Accountants was harmonized with...

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  • Number of pages Number of pages 592
  • Cover Cover Soft
  • Year of publication Year of publication 2017
  • Publisher Publisher Diplografia
42 00 €
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Description & Specifications

The new edition has been adapted according to the provisions of the new legislation under Law 4449/2017 "On mandatory auditing of annual and consolidated financial statements, public oversight of auditing work."

Initially, with Law 3693/2008, the legal framework of our country concerning the profession of Certified Public Accountants was harmonized with Directive 2006/43/EC of the European Parliament and Council of May 17, 2006 (EU L157 of 9.6.2006), which was subsequently amended and supplemented by Directive 2014/56/EU of April 16, 2014 (EU L 158 of 27.5.2014). This directive was included in the previous second edition.

Due to the large number of amendments required to adapt the legislation to the new institutional framework, instead of piecemeal amendments to articles of Law 3693/2008 and the addition of new articles, the government deemed it appropriate, for reasons of unity of the institutional framework, to draft the new unified Law 4449/2017, while by exception, the organizational provisions of Law 3148/2003 concerning the ELTE as a public oversight authority are maintained and partially amended where necessary.

Therefore, the new Directive 2014/56/EU of April 16, 2014 (EU L 158 of 27.5.2014) has been incorporated into the legislation of our country with Law 4449/2017, which simultaneously repealed articles 1 to 43 and article 45 of the previously applicable Law 3693/2008.

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Specifications

Authors
Georgios Alifantis, Georgios S. Alifantis
Publisher
Diplografia
Language
Greek
Subtitle
Based on international audit standards and GAAP
Cover
Soft
Number of Pages
592
Release Date
31/10/2017
Publication Date
2017
Dimensions
17x24 cm
ISBN-13
9786185198183

Book Type

Diversity, Equity & Inclusion (DEI)
No

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42,00 €
Free to a Skroutz Point
or   1,00 €   shipping cost
3,00 €