
VALUATION AND BUSINESS LAW – FINANCIAL REPORTING
Course Content
Analysis of the legal forms of enterprises-companies according to Greek law and the rights and obligations arising. Differences in corporate forms and liability of partners. Reporting on accounting and legal issues of increase and decrease of share capital, profit distribution, loss coverage, etc. Analysis of provisions and procedures relating to the conversion, merger and acquisition of undertakings in conjunction with accounting issues arising in such cases. Preparation of Balance Sheet and Profit and Loss. The Regulatory Framework of accounting/Accounting Standards Accounting Framework, Framework for the preparation of Financial Statements Presentation of Financial Statements (IAS 1), Balance Sheet, Fixed Assets (IAS 16.38), Inventories (IAS 2), Cash Flow Statement (OPS 7), Financial Instruments (IAS 32.39), Preparation of Profit and Loss Statement, Balance Sheet and Cash Flow Statement Environment and social performance indicators and ESG reports. Analysis and interpretation of accounting data. Analysis of the viability and financial position of economic units.