{"id":1656,"date":"2020-12-04T13:21:42","date_gmt":"2020-12-04T10:21:42","guid":{"rendered":"https:\/\/elte.org.gr\/slot\/"},"modified":"2024-06-20T13:41:17","modified_gmt":"2024-06-20T11:41:17","slug":"slot","status":"publish","type":"page","link":"https:\/\/elte.org.gr\/en\/slot\/","title":{"rendered":"SLOT"},"content":{"rendered":"<\/p>\n\n  <div class=\"banner has-hover\" id=\"banner-854846811\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n            <img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/12\/slot_bg-scaled.jpg\" class=\"bg attachment-original size-original\" alt=\"\" \/>                        <div class=\"overlay\"><\/div>            \n                    <\/div>\n\t\t\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            \n   <div id=\"text-box-854270242\" class=\"text-box banner-layer x0 md-x0 lg-x0 y70 md-y70 lg-y70 res-text\">\n                                <div class=\"text-box-content text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n<h3 class=\"itemTitle\" style=\"text-align: left;\"><span style=\"font-size: 130%;\"><strong>Accounting standards board (ASB)<br \/><\/strong><\/span><\/h3>\n<p>&nbsp;<\/p>\n              <\/div>\n           <\/div>\n                            \n<style>\n#text-box-854270242 {\n  width: 78%;\n}\n#text-box-854270242 .text-box-content {\n  font-size: 100%;\n}\n<\/style>\n    <\/div>\n \n        <\/div>\n      <\/div>\n\n            \n<style>\n#banner-854846811 {\n  padding-top: 500px;\n}\n#banner-854846811 .overlay {\n  background-color: rgba(0, 30, 74, 0.81);\n}\n#banner-854846811 .banner-bg img {\n  object-position: 41% 23%;\n}\n<\/style>\n  <\/div>\n\n\n\t<div id=\"gap-1182748950\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1182748950 {\n  padding-top: 45px;\n}\n<\/style>\n\t<\/div>\n\t\n\n\t<section class=\"section\" id=\"section_1889684663\">\n\t\t<div class=\"section-bg fill\" >\n\t\t\t\t\t\t\t\t\t\n\t\t\t\n\n\t\t<\/div>\n\n\t\t\n\n\t\t<div class=\"section-content relative\">\n\t\t\t\n<div class=\"row align-center\"  id=\"row-1478627137\">\n\n\t<div id=\"col-988192809\" class=\"col medium-11 small-12 large-11\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\n\t\t\t\n\t\t\t\n<h2>The Accounting Standards Board oversees the Accounting Profession. It is responsible for the establishment and supervision of the Accounting Standards applied by businesses in Greece.<\/h2>\n<p><h3 class=\"thin-font\" style=\"text-align: center;\"><span style=\"font-size: 110%;\"><em>The opinions of the Accounting Standards Board on matters of accounting standardization and the preparation of financial statements primarily take the form of Accounting Directives, Accounting Circulars, Opinions, and Individual Responses.<\/em><\/span><\/h3>\n\t<div id=\"gap-612894384\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-612894384 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t<div id=\"gap-1100087895\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1100087895 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n<div class=\"row row-large align-center\"  id=\"row-1336745203\">\n\n\t<div id=\"col-1262553405\" class=\"col medium-6 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner text-left\"  >\n\t\t\t\n\t\t\t\n\n\t\t<div class=\"icon-box featured-box icon-sets icon-box-left text-left\"  style=\"margin:0px 0px 10px 0px;\">\n\t\t\t\t\t<div class=\"icon-box-img\" style=\"width: 25px\">\n\t\t\t\t<div class=\"icon\">\n\t\t\t\t\t<div class=\"icon-inner\" style=\"color:rgb(248, 149, 29);\">\n\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"400\" height=\"400\" src=\"https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/12\/icon-1-info-page-corporate-minimal-flatsome-400x400.png\" class=\"attachment-medium size-medium\" alt=\"\" srcset=\"https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/12\/icon-1-info-page-corporate-minimal-flatsome-400x400.png 400w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/12\/icon-1-info-page-corporate-minimal-flatsome-280x280.png 280w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/12\/icon-1-info-page-corporate-minimal-flatsome-12x12.png 12w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/12\/icon-1-info-page-corporate-minimal-flatsome-300x300.png 300w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/12\/icon-1-info-page-corporate-minimal-flatsome-100x100.png 100w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/12\/icon-1-info-page-corporate-minimal-flatsome.png 512w\" sizes=\"auto, (max-width: 400px) 100vw, 400px\" \/>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t<div class=\"icon-box-text last-reset\">\n\t\t\t\t\t\t\t\t\t\n<h4><span style=\"font-size: 110%;\">Accounting Directive<\/span><\/h4>\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n<\/p>\n<p><span style=\"font-size: 115%;\">The Accounting Directive addresses significant issues of general interest and has a binding nature.<\/span><\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1082513093\" class=\"col medium-6 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t\t<div class=\"icon-box featured-box icon-sets icon-box-left text-left\"  style=\"margin:0px 0px 10px 0px;\">\n\t\t\t\t\t<div class=\"icon-box-img\" style=\"width: 25px\">\n\t\t\t\t<div class=\"icon\">\n\t\t\t\t\t<div class=\"icon-inner\" style=\"color:rgb(248, 149, 29);\">\n\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"400\" height=\"400\" src=\"https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/12\/icon-2-info-page-corporate-minimal-flatsome-400x400.png\" class=\"attachment-medium size-medium\" alt=\"\" srcset=\"https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/12\/icon-2-info-page-corporate-minimal-flatsome-400x400.png 400w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/12\/icon-2-info-page-corporate-minimal-flatsome-280x280.png 280w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/12\/icon-2-info-page-corporate-minimal-flatsome-12x12.png 12w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/12\/icon-2-info-page-corporate-minimal-flatsome-300x300.png 300w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/12\/icon-2-info-page-corporate-minimal-flatsome-100x100.png 100w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/12\/icon-2-info-page-corporate-minimal-flatsome.png 512w\" sizes=\"auto, (max-width: 400px) 100vw, 400px\" \/>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t<div class=\"icon-box-text last-reset\">\n\t\t\t\t\t\t\t\t\t\n<h4><span style=\"font-size: 110%;\">Circular Accounting <\/span><\/h4>\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n<\/p>\n<p><span style=\"font-size: 115%;\">The Circular Accounting pertains to the interpretation of matters of specific interest and carries a binding nature.<\/span><\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1921469431\" class=\"col medium-6 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t\t<div class=\"icon-box featured-box icon-sets icon-box-left text-left\"  style=\"margin:0px 0px 10px 0px;\">\n\t\t\t\t\t<div class=\"icon-box-img\" style=\"width: 25px\">\n\t\t\t\t<div class=\"icon\">\n\t\t\t\t\t<div class=\"icon-inner\" style=\"color:rgb(248, 149, 29);\">\n\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"400\" height=\"400\" src=\"https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/12\/icon-3-info-page-corporate-minimal-flatsome-400x400.png\" class=\"attachment-medium size-medium\" alt=\"\" srcset=\"https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/12\/icon-3-info-page-corporate-minimal-flatsome-400x400.png 400w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/12\/icon-3-info-page-corporate-minimal-flatsome-280x280.png 280w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/12\/icon-3-info-page-corporate-minimal-flatsome-12x12.png 12w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/12\/icon-3-info-page-corporate-minimal-flatsome-300x300.png 300w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/12\/icon-3-info-page-corporate-minimal-flatsome-100x100.png 100w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/12\/icon-3-info-page-corporate-minimal-flatsome.png 512w\" sizes=\"auto, (max-width: 400px) 100vw, 400px\" \/>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t<div class=\"icon-box-text last-reset\">\n\t\t\t\t\t\t\t\t\t\n<h4><span style=\"font-size: 110%;\">Opinion<\/span><\/h4>\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n<\/p>\n<p><span style=\"font-size: 115%;\">An Opinion refers to matters of application of International Accounting Standards (IAS) \/ International Financial Reporting Standards (IFRS), does not constitute an interpretation of these standards but rather an expression of opinion on the applicability of individual standards, and does not have a binding nature.<\/span><\/p>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-487822195\" class=\"col medium-6 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t\t<div class=\"icon-box featured-box icon-sets icon-box-left text-left\"  style=\"margin:0px 0px 10px 0px;\">\n\t\t\t\t\t<div class=\"icon-box-img\" style=\"width: 25px\">\n\t\t\t\t<div class=\"icon\">\n\t\t\t\t\t<div class=\"icon-inner\" style=\"color:rgb(248, 149, 29);\">\n\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"400\" height=\"400\" src=\"https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/12\/icon-3-info-page-corporate-minimal-flatsome-400x400.png\" class=\"attachment-medium size-medium\" alt=\"\" srcset=\"https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/12\/icon-3-info-page-corporate-minimal-flatsome-400x400.png 400w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/12\/icon-3-info-page-corporate-minimal-flatsome-280x280.png 280w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/12\/icon-3-info-page-corporate-minimal-flatsome-12x12.png 12w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/12\/icon-3-info-page-corporate-minimal-flatsome-300x300.png 300w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/12\/icon-3-info-page-corporate-minimal-flatsome-100x100.png 100w, https:\/\/elte.org.gr\/wp-content\/uploads\/2020\/12\/icon-3-info-page-corporate-minimal-flatsome.png 512w\" sizes=\"auto, (max-width: 400px) 100vw, 400px\" \/>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t<div class=\"icon-box-text last-reset\">\n\t\t\t\t\t\t\t\t\t\n<h4><span style=\"font-size: 110%;\">Individual Response<\/span><\/h4>\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n<\/p>\n<p><span style=\"font-size: 115%;\">An Individual Response pertains to a question posed by an interested party regarding a matter within the jurisdiction of the Accounting Standards Board and does not have a binding nature.<\/span><\/p>\n<p>\n\t<div id=\"gap-25394107\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-25394107 {\n  padding-top: 38px;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1429071483\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\t<div id=\"text-3536455156\" class=\"text\">\n\t\t\n<h2 class=\"itemTitle\" style=\"text-align: center;\"><span style=\"font-size: 140%;\">Mission &#8211; Responsibilities &#8211; Composition of the Accounting Standards Board (ASB)<\/span><\/h2>\n<p style=\"text-align: center;\"><span style=\"font-size: 120%;\">The mission of the Accounting Standards Board (ASB) is to enhance investor confidence in the integrity of financial statements.<\/span><\/p>\n\t\t\n<style>\n#text-3536455156 {\n  text-align: center;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n\t\t<\/div>\n\n\t\t\n<style>\n#section_1889684663 {\n  padding-top: 10px;\n  padding-bottom: 10px;\n}\n<\/style>\n\t<\/section>\n\t\n<div class=\"text-center\"><div class=\"is-divider divider clearfix\" ><\/div><\/div>\n<h4 style=\"text-align: center;\"><span style=\"font-size: 140%;\"><span style=\"font-size: 100%;\">To achieve its mission, the ASB has the following responsibilities<\/span>:<\/span><\/h4>\n\t<div id=\"gap-1687367335\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-1687367335 {\n  padding-top: 42px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row\"  id=\"row-825548288\">\n\n\t<div id=\"col-502074651\" class=\"col medium-4 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t\t<div class=\"icon-box featured-box icon-box-top text-left is-large\"  >\n\t\t\t\t<div class=\"icon-box-text last-reset\">\n\t\t\t\t\t\t\t\t\t\n\t<div id=\"text-661068410\" class=\"text\">\n\t\t\n<p>Suggests the modification of existing or the implementation of new accounting standards..<\/p>\n\t\t\n<style>\n#text-661068410 {\n  text-align: center;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-165461135\" class=\"col medium-4 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t\t<div class=\"icon-box featured-box icon-box-center text-center is-large\"  >\n\t\t\t\t<div class=\"icon-box-text last-reset\">\n\t\t\t\t\t\t\t\t\t\n<p>Monitors the effectiveness of the application of existing accounting standards..<\/p>\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-588441808\" class=\"col medium-4 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t\t<div class=\"icon-box featured-box icon-box-center text-center is-large\"  >\n\t\t\t\t<div class=\"icon-box-text last-reset\">\n\t\t\t\t\t\t\t\t\t\n<p>Provides opinions on accounting standard issues referred to it by decision of the Board of Directors..<\/p>\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n\t<div id=\"gap-202106182\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-202106182 {\n  padding-top: 42px;\n}\n<\/style>\n\t<\/div>\n\t\n<div class=\"row\"  id=\"row-2001182203\">\n\n\t<div id=\"col-584545330\" class=\"col medium-6 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t\t<div class=\"icon-box featured-box icon-box-top text-left is-large\"  >\n\t\t\t\t<div class=\"icon-box-text last-reset\">\n\t\t\t\t\t\t\t\t\t\n\t<div id=\"text-3168726739\" class=\"text\">\n\t\t\n<p>Develops working papers on accounting and auditing matters within the framework of the European Financial Reporting Advisory Group (EFRAG), the Accounting Regulatory Committee (ARC) and other international organizations responsible for accounting issues..<\/p>\n\t\t\n<style>\n#text-3168726739 {\n  text-align: center;\n}\n<\/style>\n\t<\/div>\n\t\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-519893897\" class=\"col medium-6 small-12 large-6\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t\t<div class=\"icon-box featured-box icon-box-center text-center is-large\"  >\n\t\t\t\t<div class=\"icon-box-text last-reset\">\n\t\t\t\t\t\t\t\t\t\n<p>Ensures the active participation of HAASOB in relevant European bodies or other international organizations..<\/p>\n\t\t<\/div>\n\t<\/div>\n\t\n\t\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>To achieve its mission, the ASB has the following responsibilities:<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-transparent-header-light.php","meta":{"footnotes":""},"class_list":["post-1656","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/pages\/1656","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/comments?post=1656"}],"version-history":[{"count":28,"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/pages\/1656\/revisions"}],"predecessor-version":[{"id":8024,"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/pages\/1656\/revisions\/8024"}],"wp:attachment":[{"href":"https:\/\/elte.org.gr\/en\/wp-json\/wp\/v2\/media?parent=1656"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}