Intense accounting research, recently realised, has led to many improvements made in this field, of which emphasize the trend of global harmonization of accounting treatments and thus the increase in the quality, reliability and comparability of the information that is provided through the annual financial statements. In this context, it was considered appropriate to prepare this book is, mainly since it provides additional information which is up to date, both in terms of its normalization with EEC Directives and the IFRS. The treatments and analyzed accounting procedures and personal opinions expressed are focused on entity business being adopted accordingly, including its parallel presentation of the completed data in the balance forms. Considering all of the above, we believe that this book addresses a wide range of potential readers, primarily economic university students both undergraduate and studying for Masters and PhD, as well as business, accounting specialists and managers involved in various commercial transactions.