Greece

George Venieris

Chapter 6 in Accounting Regulation in Europe, 1999, pp 147-176 from Palgrave Macmillan

Abstract: Abstract Greece is a presidential parliamentary democracy. According to the Greek constitution, the legislative power is exercised by Parliament although, on special occasions, the President of the Republic can perform this function. While judicial power is exercised by the courts of law, executive power is exercised by the government and its ministers. In fact, the government is the only true ruleissuing body in Greece, and therefore it is the government which issues the rules for financial reporting.

Keywords: Financial Reporting; Management Account; Legal Text; Fixed Asset; Limited Liability Company (search for similar items in EconPapers)
Date: 1999
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-51201-6_6

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DOI: 10.1057/9780230512016_6

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