Greece
Author(s)
Bibliographic Information
Greece
(European financial reporting / Stuart McLeay, series editor ; Simon Archer, associate editor)
Routledge, in association with the Institute of Chartered Accountants in England and Wales, 1993
Available at 46 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Note
Bibliography: p. [238]-240
Description and Table of Contents
Description
Greece, no less than any other member states of the EC, has been an active participant in the creation of the unified accounting environment in Europe. The provisions of the various accounting-related EC Directives have been incorporated in Greek company law and the "General Accounting Plan." Their implementation has provided uniform accounting valuation methods, disclosure requirements and formats. There remain, however, fundamental differences between the Greek accounting system and the other national accounting systems of the European Community. This book aims to provide a guide to the basic peculiarities of accounting in Greece. It examines critically the present characteristics of the country's accounting environment and assesses the impact of each on the evolution of current accounting practice. It concludes with a presentation of those particular local features that have a significant bearing on the preparation, comparative analysis and interpretation of Greek financial statements.
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