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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L 158 of 27.5.2014) has been incorporated into the legislation of our country with Law 4449/2017, which simultaneously repealed articles 1 to 43 and article 45 of the previously applicable Law 3693/2008.
Manufacturer
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
Important information
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