The included topics are as follows:
a) Distribution of profits of a public limited company (determination of profit and loss, income tax accounting, calculation of regular reserves and first dividend).
b) Corporate profits taxation based on the new Income Tax Code (Law 4172/2013), accounting and tax losses, dividend taxation as well as taxation of intercompany dividends.
c) Appendix of financial statements (template).
d) Report by the board of directors or manager (template).
e) Inventory turnover and receivables ratios.
f) The financial statements of companies and the auditing of financial statements.
g) Transfer of shares and the entire business.
Additionally, the above work consists of the following parts:
- Exercises for understanding the balance sheet, profit and loss statements, cash flows, and the inventory of the company's assets.
- Exercises for valuing tangible fixed assets (depreciation, impairment, revaluation, and grants).
- Exercises for expenses on third-party properties.
- Exercises for valuing inventories, receivables, investments, and securities.
- Exercises for the sufficiency of equity and formation of provisions.
- Exercises for corporate transformations (mergers, splits, branch contributions) based on laws 2166/1993 and 1297/1972.
- Exercises for consolidated balance sheets.
- Exercises for distribution and taxation of profits of a public limited company.
- The answers to the above exercises.
The purpose of this work is to train company executives in understanding and interpreting the topics of financial statements.
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