The Company Law requires that a company maintains proper accounting records in accordance with the International Accounting Standards. Financial statements for a 12-month accounting period have to be prepared annually.
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Cypriot accounting practices used International Accounting Standards (IAS) for financial statements preparation. With the European Union membership, the Cypriot companies should adoptIFRSaccording to EU requirements.
Annual financial statements including a balance sheet, a profit and loss account and an annex should be prepared in Greek and a company annual return be submitted to theRegistrar of
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