The work is an updated codification of the Law 2190/1920 concerning public limited companies. Significant modifications to Law 2190/1920 for public limited companies were made by Law 3604/2007. These modifications aimed to simplify and facilitate the operation of public limited companies and addressed the following topics: reduction of state supervision, share capital, board of directors, general assembly, strengthening the powers of shareholders, multiple options for statutory arrangements of corporate relations, and finally, the dissolution and liquidation of public limited companies.

After 2007, individual interventions occurred through the subsequent Laws 3756/2009, 3763/2009, and 3873/2010. All three relate to issues of corporate accounting law and incorporate corresponding EU "accounting" directives. The most significant among the three is the latter, which includes at least three major "innovations": the reference to the appendix for off-balance-sheet arrangements, the "corporate governance statement," and the responsibility of board members for the lawful preparation of annual financial statements.

The very recent Law 3884/2010 (Government Gazette A΄ 168/24.9.2010) incorporated the important EU Directive 2007/36/EC concerning "the exercise of certain rights by shareholders of listed companies." Its purpose is to enhance the exercise of shareholder rights that are often not exercised due to "apathy" of shareholders, distance, inability to travel, technical difficulties, etc.

The innovation in this edition is that in the presentation of Law 2190/1920 for public limited companies, the changes introduced by Law 3604/2007 are highlighted with a grey background, and the changes introduced by the subsequent laws 3604/2007, 3756/2009, 3763/2009, 3873/2010, and 3884/2010 are highlighted with a blue background.