This book includes:

• The chart of accounts based on the codes of the General Accounting System (G.A.S.), tailored to the requirements of accounting processes and the rules of initial recognition and measurement of assets that entities are required to apply from 01.01.2015 with the establishment of Greek accounting standards (Law 4308/Official Gazette A' 251/24.11.2014).
• The templates of financial statements from Annex B of this law.
• The chart of accounts based on the codes of the Analytical Accounting System (A.A.S.), also adapted in accordance with the nomenclature provided by the Greek Accounting Standards (G.A.S.).
• The fourth section includes the most significant Opinions of the Accounting Standardization Council (A.S.C.) issued from the date of implementation of the G.A.S. (Law 4308/2014) on 01.01.2015 to the present. The goal is to facilitate users of the proposed Chart of Accounts, not only in using the account coding, but also in understanding their content and operation.

Given that since the implementation of Law 4308/2014 (G.A.S.) on 01.01.2015, very few entities have changed their software programs regarding the use of the account codes of the G.A.S., but instead, they have made adjustments to meet the need for adapting the accounting procedures required by law. In this book, the account codes of the G.A.S. are developed, renamed, adapted, and supplemented, taking into account the development of accounts established in Annex C of Law 4308/Official Gazette A' 251/24.11.2014.