The Greek Accounting Standards (GAS) were introduced under Law 4308/2014 to enhance the transparency, comparability, and fairness of the financial statements of Greek companies. They replaced a series of provisions and decrees, such as the EGLA and the KFAS. The implementation of ELP has helped to modernize the country's accounting rules and adapt the Greek Accounting System to the logic of IAS and IFRS while considering the specificities of the national economy. It is a very important course, which includes theoretical knowledge and applications. It is a necessary course for the graduate, who will go to work in an accounting department of Greek companies as well as in an organized accounting office.

eclass: https://eclass.uop.gr/courses/1727/