The book deals with advanced topics in financial accounting and is aimed at undergraduate and graduate students, professional accountants, managerial executives, and researchers in fields related to business management, finance, financial analysis, and credit risk analysis.

With over 300 examples unfolded across the 26 chapters of the book, based on Law 4308/2014 and the necessary theoretical introduction, it presents, among other things, issues related to:

• the preparation of financial statements,
• balance sheet (statement of financial position)
• income statement
• cash flow statement
• statement of changes in equity
• accounting records and books,
• fixed (non-current) assets,
• investments and securities,
• inventories,
• receivables,
• goodwill,
• deferred taxation,
• net assets,
• liabilities and provisions,
• foreign currency transactions,
• adjusting entries and the determination of results,
• the closing of the books.

All elements discussed are practically presented through the application of a comprehensive accounting cycle, which is based on actual documents that have been incorporated into the book.

It is worth noting that the book contains numerous self-assessment questions and exercises (accompanied by their solutions) that contribute to a deeper and more substantial assimilation of financial accounting topics.