2017 is the third year of operation for entities based on Greek Accounting Standards, and the book "Accounting for Tangible and Intangible Assets" fills a significant gap in the accounting treatment of Tangible and Intangible Assets. By identifying and presenting all aspects of the accounting events that occur in the circuit of fixed assets, taking into account Law 4308/2014, the Accounting Directive issued by the Hellenic Accounting Standards Board, the Opinions of the Accounting Standardization Council, and the interpretive guidance of the International Financial Reporting Standards, the author provides a comprehensive framework for the operation and handling of Fixed Assets.

Each individual unit of the book includes the legislative framework of Greek Accounting Standards, International Financial Reporting Standards, and the Greek Tax Code, and then through 102 practical examples and accounting applications, the accounting treatment of each event is indicated from the tax to the accounting basis, both according to Greek Accounting Standards and International Financial Reporting Standards, while also examining the impact of deferred taxation, which is proposed as an optional application in the case of Greek Accounting Standards.

At the same time as the development of the 102 examples and applications, the aim is to provide the reader with a complete picture of the initial recording based on tax legislation and the subsequent transition from tax to accounting basis, which will ultimately lead each entity to the proper preparation of its financial statements.

The book "Accounting for Tangible and Intangible Assets" is a practical guide for all tax accountants, certified auditors, and accounting department managers, which helps harmonize their accounting practices with the new accounting framework.