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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.

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Issuer

Greece

Year

2014

Region

Europe

Issuer (type)

Republic of Greece (Government)

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Mandatory


Main industries targeted
  • Finance & Insurance
  • Retail trade
  • Real Estate, Rental & Leasing
  • Professional, Scientific, & Technical Services
Restrictiveness

Low

Sustainable Development Goals (SDGs)
  • SDG 2: Zero Hunger
  • SDG 8: Decent Work and Economic Growth
  • SDG 10: Reduced Inequality

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