{"id":5574,"date":"2024-03-11T12:00:41","date_gmt":"2024-03-11T10:00:41","guid":{"rendered":"https:\/\/cpaauditors.gr\/?p=5574"},"modified":"2024-03-11T12:00:41","modified_gmt":"2024-03-11T10:00:41","slug":"diethnes-protipo-elexou-gia-ligotero-poliplokes-ontotites","status":"publish","type":"post","link":"https:\/\/staging.cpakudos.gr\/en\/diethnes-protipo-elexou-gia-ligotero-poliplokes-ontotites\/","title":{"rendered":"\u0394\u03b9\u03b5\u03b8\u03bd\u03ad\u03c2 \u03a0\u03c1\u03cc\u03c4\u03c5\u03c0\u03bf \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03bb\u03b9\u03b3\u03cc\u03c4\u03b5\u03c1\u03bf \u03c0\u03bf\u03bb\u03cd\u03c0\u03bb\u03bf\u03ba\u03b5\u03c2 \u03bf\u03bd\u03c4\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2: \u039c\u03b9\u03b1 \u03bd\u03ad\u03b1 \u03b1\u03bb\u03bb\u03b1\u03b3\u03ae \u03c3\u03c4\u03bf\u03bd \u0388\u03bb\u03b5\u03b3\u03c7\u03bf \u039c\u03b9\u03ba\u03c1\u03ce\u03bd \u0395\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd"},"content":{"rendered":"<div class=\"vgblk-rw-wrapper limit-wrapper\">\u03a4\u03bf \u0394\u03b9\u03b5\u03b8\u03bd\u03ad\u03c2 \u03a0\u03c1\u03cc\u03c4\u03c5\u03c0\u03bf \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5\u03c2 \u03c4\u03c9\u03bd \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03bb\u03b9\u03b3\u03cc\u03c4\u03b5\u03c1\u03bf \u03c0\u03bf\u03bb\u03cd\u03c0\u03bb\u03bf\u03ba\u03c9\u03bd \u03bf\u03bd\u03c4\u03bf\u03c4\u03ae\u03c4\u03c9\u03bd (ISA for LCE), \u03c0\u03bf\u03c5 \u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03b5\u03cd\u03b8\u03b7\u03ba\u03b5 \u03b1\u03c0\u03cc \u03c4\u03bf IAASB \u03c3\u03c4\u03b9\u03c2 6 \u0394\u03b5\u03ba\u03b5\u03bc\u03b2\u03c1\u03af\u03bf\u03c5 2023, \u03b5\u03b9\u03c3\u03ac\u03b3\u03b5\u03b9 \u03bc\u03b9\u03b1 \u03c0\u03c1\u03c9\u03c4\u03bf\u03c0\u03bf\u03c1\u03b9\u03b1\u03ba\u03ae \u03c0\u03c1\u03bf\u03c3\u03ad\u03b3\u03b3\u03b9\u03c3\u03b7 \u03c3\u03c4\u03b7 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1 \u03c4\u03c9\u03bd \u03b5\u03bb\u03ad\u03b3\u03c7\u03c9\u03bd. \u0391\u03c5\u03c4\u03cc \u03c4\u03bf \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03bf, \u03c0\u03bf\u03c5 \u03ad\u03c7\u03b5\u03b9 \u03c3\u03c7\u03b5\u03b4\u03b9\u03b1\u03c3\u03c4\u03b5\u03af \u03b3\u03b9\u03b1 \u03bd\u03b1 \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03ba\u03c1\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03bd\u03ac\u03b3\u03ba\u03b5\u03c2 \u03c4\u03c9\u03bd \u03bb\u03b9\u03b3\u03cc\u03c4\u03b5\u03c1\u03bf \u03c0\u03bf\u03bb\u03cd\u03c0\u03bb\u03bf\u03ba\u03c9\u03bd \u03bf\u03bd\u03c4\u03bf\u03c4\u03ae\u03c4\u03c9\u03bd, \u03b4\u03b9\u03b1\u03c3\u03c6\u03b1\u03bb\u03af\u03b6\u03b5\u03b9 \u03c4\u03b7\u03bd \u03b1\u03c0\u03bb\u03bf\u03cd\u03c3\u03c4\u03b5\u03c5\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1\u03c2 \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03c7\u03c9\u03c1\u03af\u03c2 \u03bd\u03b1 \u03c5\u03c0\u03bf\u03b2\u03b1\u03b8\u03bc\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b7 \u03c0\u03bf\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03b7 \u03b5\u03b3\u03ba\u03c5\u03c1\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c4\u03b7\u03c2 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1\u03c2. \u0391\u03bd\u03b1\u03b3\u03bd\u03c9\u03c1\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c4\u03b7\u03bd \u03c0\u03bb\u03b5\u03b9\u03bf\u03bd\u03cc\u03c4\u03b7\u03c4\u03b1 \u03c4\u03c9\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03bb\u03ac\u03b4\u03b1 \u03c9\u03c2 \u03bb\u03b9\u03b3\u03cc\u03c4\u03b5\u03c1\u03bf \u03c0\u03bf\u03bb\u03cd\u03c0\u03bb\u03bf\u03ba\u03b5\u03c2, \u03c4\u03bf ISA for LCE \u03b1\u03bd\u03bf\u03af\u03b3\u03b5\u03b9 \u03bd\u03ad\u03bf\u03c5\u03c2 \u03b4\u03c1\u03cc\u03bc\u03bf\u03c5\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03b1\u03ba\u03c1\u03b9\u03b2\u03ae \u03b5\u03ba\u03c0\u03c1\u03bf\u03c3\u03ce\u03c0\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03c4\u03bf\u03c5\u03c2, \u03b5\u03bd\u03b9\u03c3\u03c7\u03cd\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c4\u03b7\u03bd \u03b5\u03bc\u03c0\u03b9\u03c3\u03c4\u03bf\u03c3\u03cd\u03bd\u03b7 \u03c3\u03c4\u03b7\u03bd \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac.<\/p>\n<p>\u039f\u03b9 \u03c3\u03c5\u03bd\u03b5\u03c1\u03b3\u03ac\u03c4\u03b5\u03c2 \u03c4\u03b7\u03c2 CPA \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03bd\u03b1 \u03c3\u03b1\u03c2 \u03ba\u03b1\u03b8\u03bf\u03b4\u03b7\u03b3\u03ae\u03c3\u03bf\u03c5\u03bd \u03bc\u03ad\u03c3\u03b1 \u03c3\u03c4\u03b9\u03c2 \u03bd\u03ad\u03b5\u03c2 \u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03b4\u03b9\u03b1\u03c3\u03c6\u03b1\u03bb\u03af\u03c3\u03b5\u03b9 \u03cc\u03c4\u03b9 \u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03ae \u03c3\u03b1\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c0\u03bb\u03ae\u03c1\u03c9\u03c2 \u03b5\u03bd\u03b1\u03c1\u03bc\u03bf\u03bd\u03b9\u03c3\u03bc\u03ad\u03bd\u03b7 \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03bd\u03ad\u03b5\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2, \u03b5\u03ba\u03bc\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03c5\u03cc\u03bc\u03b5\u03bd\u03b7 \u03c4\u03b9\u03c2 \u03b5\u03c5\u03ba\u03b1\u03b9\u03c1\u03af\u03b5\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03bf\u03c5\u03bd.<\/p>\n<p>\u0393\u03b9\u03b1 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b5\u03c2 \u03c0\u03bb\u03b7\u03c1\u03bf\u03c6\u03bf\u03c1\u03af\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c3\u03c4\u03ae\u03c1\u03b9\u03be\u03b7, \u03b5\u03c0\u03b9\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03ae\u03c3\u03c4\u03b5 \u03bc\u03b1\u03b6\u03af \u03bc\u03b1\u03c2 \u03c3\u03c4o <a href=\"https:\/\/www.cpawebsite.com\">CPA website<\/a>.<\/div>\n<p><!-- .vgblk-rw-wrapper --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u03a4\u03bf \u0394\u03b9\u03b5\u03b8\u03bd\u03ad\u03c2 \u03a0\u03c1\u03cc\u03c4\u03c5\u03c0\u03bf \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5\u03c2 \u03c4\u03c9\u03bd \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03bb\u03b9\u03b3\u03cc\u03c4\u03b5\u03c1\u03bf \u03c0\u03bf\u03bb\u03cd\u03c0\u03bb\u03bf\u03ba\u03c9\u03bd \u03bf\u03bd\u03c4\u03bf\u03c4\u03ae\u03c4\u03c9\u03bd (ISA for LCE), \u03c0\u03bf\u03c5 \u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03b5\u03cd\u03b8\u03b7\u03ba\u03b5 \u03b1\u03c0\u03cc \u03c4\u03bf IAASB \u03c3\u03c4\u03b9\u03c2 6 \u0394\u03b5\u03ba\u03b5\u03bc\u03b2\u03c1\u03af\u03bf\u03c5 2023, \u03b5\u03b9\u03c3\u03ac\u03b3\u03b5\u03b9 \u03bc\u03b9\u03b1 \u03c0\u03c1\u03c9\u03c4\u03bf\u03c0\u03bf\u03c1\u03b9\u03b1\u03ba\u03ae \u03c0\u03c1\u03bf\u03c3\u03ad\u03b3\u03b3\u03b9\u03c3\u03b7 \u03c3\u03c4\u03b7 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1 \u03c4\u03c9\u03bd \u03b5\u03bb\u03ad\u03b3\u03c7\u03c9\u03bd. \u0391\u03c5\u03c4\u03cc \u03c4\u03bf \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03bf, \u03c0\u03bf\u03c5 \u03ad\u03c7\u03b5\u03b9 \u03c3\u03c7\u03b5\u03b4\u03b9\u03b1\u03c3\u03c4\u03b5\u03af \u03b3\u03b9\u03b1 \u03bd\u03b1 \u03b1\u03bd\u03c4\u03b1\u03c0\u03bf\u03ba\u03c1\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 \u03b5\u03b9\u03b4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03bd\u03ac\u03b3\u03ba\u03b5\u03c2 \u03c4\u03c9\u03bd \u03bb\u03b9\u03b3\u03cc\u03c4\u03b5\u03c1\u03bf \u03c0\u03bf\u03bb\u03cd\u03c0\u03bb\u03bf\u03ba\u03c9\u03bd \u03bf\u03bd\u03c4\u03bf\u03c4\u03ae\u03c4\u03c9\u03bd, \u03b4\u03b9\u03b1\u03c3\u03c6\u03b1\u03bb\u03af\u03b6\u03b5\u03b9 \u03c4\u03b7\u03bd \u03b1\u03c0\u03bb\u03bf\u03cd\u03c3\u03c4\u03b5\u03c5\u03c3\u03b7 \u03c4\u03b7\u03c2 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1\u03c2 \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5&#8230;<\/p>\n","protected":false},"author":3,"featured_media":5578,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_titles_title":"\u0394\u03b9\u03b5\u03b8\u03bd\u03ad\u03c2 \u03a0\u03c1\u03cc\u03c4\u03c5\u03c0\u03bf \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03bb\u03b9\u03b3\u03cc\u03c4\u03b5\u03c1\u03bf \u03c0\u03bf\u03bb\u03cd\u03c0\u03bb\u03bf\u03ba\u03b5\u03c2 \u03bf\u03bd\u03c4\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2 \u03ba \u0388\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2 \u039c\u03b9\u03ba\u03c1\u03ce\u03bd \u0395\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd","_seopress_titles_desc":"\u03a4\u03bf \u0394\u03b9\u03b5\u03b8\u03bd\u03ad\u03c2 \u03a0\u03c1\u03cc\u03c4\u03c5\u03c0\u03bf \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5\u03c2 \u03c4\u03c9\u03bd \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03bb\u03b9\u03b3\u03cc\u03c4\u03b5\u03c1\u03bf \u03c0\u03bf\u03bb\u03cd\u03c0\u03bb\u03bf\u03ba\u03c9\u03bd \u03bf\u03bd\u03c4\u03bf\u03c4\u03ae\u03c4\u03c9\u03bd (ISA for LCE), \u03b5\u03b9\u03c3\u03ac\u03b3\u03b5\u03b9 \u03bc\u03b9\u03b1 \u03c0\u03c1\u03c9\u03c4\u03bf\u03c0\u03bf\u03c1\u03b9\u03b1\u03ba\u03ae \u03c0\u03c1\u03bf\u03c3\u03ad\u03b3\u03b3\u03b9\u03c3\u03b7 \u03c3\u03c4\u03b7 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1 \u03c4\u03c9\u03bd 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