Analysis of the provisions of Law 4308/2013/ F.E.K. 251/A' (Hellenic Accounting Standards) and the relevant decisions and circulars concerning the keeping of the books and the compilation of the financial statements of 31.12.2015 and subsequent periods, especially for very small and small entities, within and outside the directive 2013/34/EU.
Full interpretation and practical application of the accounting rules and models that replaced the institutional framework in force until 31.12.2014.

What is changing in the daily life of accountants - tax technicians and the executives of accounting offices regarding the keeping of single and double ledger books?

Target Audience

The Seminar on the practical application of Greek Accounting Standards is addressed to Accountants, Tax Technicians, Executives & Heads of Accounting and El. Professionals who wish to be informed, specialize, familiarize themselves with the new concepts and obligations of entities according to the E.L.P. and their application in the daily life of business accounting.

Contents of the seminar:

• What are the main similarities and changes of the ELP in relation to the pre-existing system
• How the profits to be distributed will appear and how they will be presented on the balance sheet
• How will the transition to Greek Accounting Standards (HAS) take place?

Thematic Program Units:

First Unit

• Legislative framework
• Transition Procedure to E.L.P. Financial Statements
• New Accounting Policies
• New Concepts - Definitions
• Entities – Categorization of Entities
• Accounting Plan
• First Pass
• Accounting and Tax Basis
• Register of Assets According to Useful Life

Second Unit

• Comparative Overview LLC and E.G.L.S. Financial Statements
• Greek and International Accounting Standards
• Interpretive guidance from International Accounting Standards (article 17§7 Law 4308)
• Fair Value (article 24 Law 4308)

Third Unit

• Practical Example of First Pass
• Adjustment Entries in E.L.P. - Calendar of Adjustment Entries
• Balance of Accounting - Tax Base
• E.L.P training Financial Statements (Balance Sheet, Results of Use, Statement of Changes in Equity, Statement of Cash Flows)

QUESTIONS FROM PARTICIPANTS:
During the seminar there will be the possibility to answer the questions of the participants regarding the application of the E.L.P.

Methodology and Educational Tools

• PowerPoint
• Case studies
• Understanding Examples and Application Cases

Speaker: Polykarpos Iotis

Polykarpos Giotis is a graduate of the Department of Economics and holds a Master's degree in Business Administration for Executives from the Athens University of Economics and Business. He has previously worked as an auditor and is a graduate of the Institute of Certified Public Accountants. In recent years, he has been working in a Group of a company listed on the Stock Exchange and has many years of practical experience in International Financial Reporting Standards (IFRS) as well as teaching experience, having been a lecturer in recognized educational organizations (I.E.S.O.E.L., KEK EKPA – I.E.S.O.E.L., KELE, Grand Value, Global Training).

Seminar Dates and Hours:

Total Seminar Duration: 10 hours

• Friday 8 July 2016: 17.30 – 20.45 (4 hours)
• Saturday 9 July 2016: 09.30 – 14.30 (6 hours)

Participants will be given:

• Certificate of Attention
• Educational Material in electronic format

Seminar Cost

• Business executives 200 € – Special prices for more than 2 participations
• For Professionals and Unemployed 100€.
• Subsidy through OAED LAEK 0.24% – Deadline for submission through OAED LAEK 0.24% until 01/07/2016

KEK KEPETH undertakes the submission process on your behalf.

Timely registration and deposit required.

Bank accounts

• Eurobank : GR6902602240000750200035922
• National Bank : GR2401102010000020144092648

Information – Registration:
Training Manager: Spathis Georgios
Contact numbers: 24210 – 30535
Email: info@kepeth.gr