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Law 4308 Greek accounting standards

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Summary

Law 4308/2014 introduced differentiated financial reporting requirements for different types of companies depending on their size in terms of annual turnover, number of employees, and total assets, specifying applicable accounting standards.

Issuer

Greece

Year

2014

Region

Europe

Issuer (type)

Republic of Greece (Government)

Instrument type

Law

Disclosure instrument

Yes

Geographical scope

National

Mandatory or voluntary

Mandatory

Text analysis

    • Moderate 0.74%
    • Moderate 0.11%
    • E focus: environment, restoration, water, energy
    • S focus: compensation
    • G focus: financial reporting, audit
    • Construction, Finance, Management, Manufacturing, Professional services, Real estate, Retail trade