The new edition from ASTbooks, "Profit Distribution 2025: Theory - Applications - Examples," is a guidebook that combines theoretical knowledge and practical applications for the accounting and taxation treatment of profit distribution. This edition meets the modern requirements of professionals in the financial and accounting fields, offering a comprehensive approach to critical issues related to business operations, profit distribution, and compliance with legislation.

The book places profit distribution at the center of corporate governance, emphasizing:

• Transparency and information: Determining net profits and publishing financial statements to enhance trust.
• Strategic decision-making: Analyzing opportunity costs between dividend distribution and reinvestment of profits.
• Compliance with the regulatory framework: Interpretation and application of the provisions of Law 4308/2014 (Greek GAAP) and related tax regimes.

Content & Practical Application

The new edition includes rich material covering:

• Profit distribution from companies of all legal forms (AE, EPE, IKE, etc.).
• Time limits for the approval and publication of financial statements.
• Issues such as foreign tax credit, intra-group dividends, and capitalization of reserves.
• Samples of financial statements and application examples.

With over 80 practical examples and 20 question-answer case studies, the book provides clear solutions and tools for understanding and applying the theory.

Who It Is For

This edition is essential for:

• Accountants and Tax Professionals: For accurate compliance with accounting and tax regulations.
• Students of Economics: As a reference point for their theoretical training.
• Business Executives and Board Members: For strategic decisions that impact the sustainability and growth of the business.