The new edition "ELP – Guide to Year-End Operations 2024" by Astbooks presents the correct procedure for closing the fiscal year, ensuring compliance with current legislation and the reliability of financial statements regarding the extraction of accurate conclusions and decision-making by management.

This edition meets the requirements for the "closing" of the fiscal year and the preparation of financial statements, including all changes that may have occurred with the implementation of the new Companies Code (law 4548/2018) from 1.1.2019, while it is also updated tax-wise with the recent law 5073/2023.

The book includes numerous detailed examples for each topic and is divided into 8 parts as follows:

1. Measurement of inventories
2. Valuation of fixed assets – Depreciation
3. Control & reconciliation of asset & liability accounts
4. Elements of equity & income statement
5. Income tax
6. Determination of results – Distribution of profits – Financial statements (includes a multi-page comprehensive application/exercise for closing the year for double-entry bookkeeping)
7. Audit & submission of financial statements
8. Simplifications & exemptions

Finally, with the purchase of the book, the reader gains access to the online service "Financial Statements," which is a useful tool for preparing the balance sheet of entities in any category that maintain double-entry books, incorporating the details of your trial balance (instructions for downloading the application are included in the book).