{"id":1375,"date":"2026-02-25T11:07:38","date_gmt":"2026-02-25T09:07:38","guid":{"rendered":"https:\/\/www.moore-greece.gr\/?p=1375"},"modified":"2026-02-25T11:55:48","modified_gmt":"2026-02-25T09:55:48","slug":"%ce%b5%ce%bd%ce%b7%ce%bc%ce%ad%cf%81%cf%89%cf%83%ce%b7-%ce%b4%cf%80%cf%87%ce%b1-%ce%b9%ce%b1%ce%bd%ce%bf%cf%85%ce%ac%cf%81%ce%b9%ce%bf%cf%82-2026","status":"publish","type":"post","link":"https:\/\/www.moore-greece.gr\/el\/%ce%b5%ce%bd%ce%b7%ce%bc%ce%ad%cf%81%cf%89%cf%83%ce%b7-%ce%b4%cf%80%cf%87%ce%b1-%ce%b9%ce%b1%ce%bd%ce%bf%cf%85%ce%ac%cf%81%ce%b9%ce%bf%cf%82-2026\/","title":{"rendered":"\u0395\u03bd\u03b7\u03bc\u03ad\u03c1\u03c9\u03c3\u03b7 \u0394\u03a0\u03a7\u0391 \u2013 \u0399\u03b1\u03bd\u03bf\u03c5\u03ac\u03c1\u03b9\u03bf\u03c2 2026"},"content":{"rendered":"

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\u03a4\u03bf \u03b5\u03bd\u03b7\u03bc\u03b5\u03c1\u03c9\u03c4\u03b9\u03ba\u03cc \u03b4\u03b5\u03bb\u03c4\u03af\u03bf \u03bc\u03b1\u03c2 “\u0395\u03bd\u03b7\u03bc\u03ad\u03c1\u03c9\u03c3\u03b7 \u0394\u03a0\u03a7\u0391 \u2013 \u0399\u03b1\u03bd\u03bf\u03c5\u03ac\u03c1\u03b9\u03bf\u03c2 2026<\/strong>” \u03c3\u03b1\u03c2 \u03c0\u03b1\u03c1\u03ad\u03c7\u03b5\u03b9 \u03c4\u03b9\u03c2 \u03c0\u03b9\u03bf \u03c0\u03c1\u03cc\u03c3\u03c6\u03b1\u03c4\u03b5\u03c2 \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ad\u03c2 \u03b5\u03bd\u03b7\u03bc\u03b5\u03c1\u03ce\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bc\u03b2\u03bf\u03c5\u03bb\u03ad\u03c2 \u03c3\u03c4\u03b7\u03bd \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac.<\/p>\n\n\n\n

\u039c\u03b5\u03c4\u03b1\u03be\u03cd \u03ac\u03bb\u03bb\u03c9\u03bd, \u03c4\u03bf \u03c0\u03b1\u03c1\u03cc\u03bd \u03c4\u03b5\u03cd\u03c7\u03bf\u03c2 \u03ba\u03b1\u03bb\u03cd\u03c0\u03c4\u03b5\u03b9 \u03c4\u03b1 \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03b1:<\/p>\n\n\n\n

-\u03a4\u03bf IASB <\/strong>\u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03b5\u03cd\u03b5\u03b9 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03bf\u03c0\u03ae \u03c4\u03b7\u03c2 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03c0\u03bb\u03b7\u03c1\u03bf\u03c6\u03cc\u03c1\u03b7\u03c3\u03b7\u03c2 \u03c3\u03b5 \u03c5\u03c0\u03b5\u03c1-\u03c0\u03bb\u03b7\u03b8\u03c9\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03bd\u03bf\u03bc\u03af\u03c3\u03bc\u03b1\u03c4\u03b1<\/p>\n\n\n\n

-\u03a4\u03bf IASB <\/strong>\u03bf\u03bb\u03bf\u03ba\u03bb\u03b7\u03c1\u03ce\u03bd\u03b5\u03b9 \u03c4\u03b1 \u03c4\u03b5\u03bb\u03b9\u03ba\u03ac \u03c0\u03b1\u03c1\u03b1\u03b4\u03b5\u03af\u03b3\u03bc\u03b1\u03c4\u03b1 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac \u03b1\u03b2\u03b5\u03b2\u03b1\u03b9\u03bf\u03c4\u03ae\u03c4\u03c9\u03bd \u03c3\u03c4\u03b9\u03c2 \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ad\u03c2 \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03ce\u03bd\u03c4\u03b1\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b4\u03b5\u03af\u03b3\u03bc\u03b1\u03c4\u03b1 \u03c0\u03bf\u03c5 \u03c3\u03c7\u03b5\u03c4\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03bf \u03ba\u03bb\u03af\u03bc\u03b1<\/p>\n\n\n\n

-\u03a4\u03bf ISSB <\/strong>\u03b5\u03ba\u03b4\u03af\u03b4\u03b5\u03b9 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03b1\u03ba\u03bf\u03bb\u03bf\u03cd\u03b8\u03b7\u03c3\u03b7 \u03c4\u03c9\u03bd\u00a0GHGs<\/strong> \u03c3\u03c4\u03bf IFRS S2 <\/strong><\/p>\n\n\n\n

-\u03a4\u03bf IASB<\/strong> \u03c0\u03c1\u03bf\u03c4\u03b5\u03af\u03bd\u03b5\u03b9 \u03bd\u03ad\u03bf \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03bc\u03bf\u03bd\u03c4\u03ad\u03bb\u03bf \u03c0\u03bf\u03c5 \u03bd\u03b1 \u03b1\u03bd\u03c4\u03b9\u03ba\u03b1\u03c4\u03bf\u03c0\u03c4\u03c1\u03af\u03b6\u03b5\u03b9 \u03c4\u03bf\u03bd \u03c4\u03c1\u03cc\u03c0\u03bf \u03bc\u03b5 \u03c4\u03bf\u03bd \u03bf\u03c0\u03bf\u03af\u03bf \u03c4\u03b1 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03c0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03ac \u03b9\u03b4\u03c1\u03cd\u03bc\u03b1\u03c4\u03b1 \u03b4\u03b9\u03b1\u03c7\u03b5\u03b9\u03c1\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c4\u03bf\u03bd \u03ba\u03af\u03bd\u03b4\u03c5\u03bd\u03bf \u03b5\u03c0\u03b9\u03c4\u03bf\u03ba\u03af\u03c9\u03bd<\/p>\n\n\n\n

\u0394\u03b9\u03b1\u03b2\u03ac\u03c3\u03c4\u03b5 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03b1<\/a><\/strong><\/p>\n\n\n\n

\u0395\u03c0\u03b9\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03ae\u03c3\u03c4\u03b5 \u03bc\u03b1\u03b6\u03af \u03bc\u03b1\u03c2<\/a><\/strong><\/p>","protected":false},"excerpt":{"rendered":"

\u03a4\u03bf \u03b5\u03bd\u03b7\u03bc\u03b5\u03c1\u03c9\u03c4\u03b9\u03ba\u03cc \u03b4\u03b5\u03bb\u03c4\u03af\u03bf \u03bc\u03b1\u03c2 “\u0395\u03bd\u03b7\u03bc\u03ad\u03c1\u03c9\u03c3\u03b7 \u0394\u03a0\u03a7\u0391 \u2013 \u0399\u03b1\u03bd\u03bf\u03c5\u03ac\u03c1\u03b9\u03bf\u03c2 2026” \u03c3\u03b1\u03c2 \u03c0\u03b1\u03c1\u03ad\u03c7\u03b5\u03b9 \u03c4\u03b9\u03c2 \u03c0\u03b9\u03bf \u03c0\u03c1\u03cc\u03c3\u03c6\u03b1\u03c4\u03b5\u03c2 \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ad\u03c2 \u03b5\u03bd\u03b7\u03bc\u03b5\u03c1\u03ce\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bc\u03b2\u03bf\u03c5\u03bb\u03ad\u03c2 \u03c3\u03c4\u03b7\u03bd \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac. \u039c\u03b5\u03c4\u03b1\u03be\u03cd \u03ac\u03bb\u03bb\u03c9\u03bd, \u03c4\u03bf \u03c0\u03b1\u03c1\u03cc\u03bd \u03c4\u03b5\u03cd\u03c7\u03bf\u03c2 \u03ba\u03b1\u03bb\u03cd\u03c0\u03c4\u03b5\u03b9 \u03c4\u03b1 \u03b1\u03ba\u03cc\u03bb\u03bf\u03c5\u03b8\u03b1: -\u03a4\u03bf IASB \u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03b5\u03cd\u03b5\u03b9 \u03c4\u03c1\u03bf\u03c0\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7 \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03bf\u03c0\u03ae \u03c4\u03b7\u03c2 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03c0\u03bb\u03b7\u03c1\u03bf\u03c6\u03cc\u03c1\u03b7\u03c3\u03b7\u03c2 \u03c3\u03b5 \u03c5\u03c0\u03b5\u03c1-\u03c0\u03bb\u03b7\u03b8\u03c9\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03bd\u03bf\u03bc\u03af\u03c3\u03bc\u03b1\u03c4\u03b1 -\u03a4\u03bf IASB \u03bf\u03bb\u03bf\u03ba\u03bb\u03b7\u03c1\u03ce\u03bd\u03b5\u03b9 \u03c4\u03b1 \u03c4\u03b5\u03bb\u03b9\u03ba\u03ac \u03c0\u03b1\u03c1\u03b1\u03b4\u03b5\u03af\u03b3\u03bc\u03b1\u03c4\u03b1 \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac \u03b1\u03b2\u03b5\u03b2\u03b1\u03b9\u03bf\u03c4\u03ae\u03c4\u03c9\u03bd \u03c3\u03c4\u03b9\u03c2 \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ad\u03c2 […]<\/p>\n","protected":false},"author":16,"featured_media":1354,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[19,31,44],"tags":[],"location":[],"class_list":["post-1375","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ifrs","category-intelligence","category-44"],"acf":[],"yoast_head":"\n\u0395\u03bd\u03b7\u03bc\u03ad\u03c1\u03c9\u03c3\u03b7 \u0394\u03a0\u03a7\u0391 \u2013 \u0399\u03b1\u03bd\u03bf\u03c5\u03ac\u03c1\u03b9\u03bf\u03c2 2026 - Moore Greece<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore-greece.gr\/el\/\u03b5\u03bd\u03b7\u03bc\u03ad\u03c1\u03c9\u03c3\u03b7-\u03b4\u03c0\u03c7\u03b1-\u03b9\u03b1\u03bd\u03bf\u03c5\u03ac\u03c1\u03b9\u03bf\u03c2-2026\/\" \/>\n<meta property=\"og:locale\" content=\"el_GR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0395\u03bd\u03b7\u03bc\u03ad\u03c1\u03c9\u03c3\u03b7 \u0394\u03a0\u03a7\u0391 \u2013 \u0399\u03b1\u03bd\u03bf\u03c5\u03ac\u03c1\u03b9\u03bf\u03c2 2026 - Moore Greece\" \/>\n<meta property=\"og:description\" content=\"\u03a4\u03bf \u03b5\u03bd\u03b7\u03bc\u03b5\u03c1\u03c9\u03c4\u03b9\u03ba\u03cc \u03b4\u03b5\u03bb\u03c4\u03af\u03bf \u03bc\u03b1\u03c2 “\u0395\u03bd\u03b7\u03bc\u03ad\u03c1\u03c9\u03c3\u03b7 \u0394\u03a0\u03a7\u0391 \u2013 \u0399\u03b1\u03bd\u03bf\u03c5\u03ac\u03c1\u03b9\u03bf\u03c2 2026” \u03c3\u03b1\u03c2 \u03c0\u03b1\u03c1\u03ad\u03c7\u03b5\u03b9 \u03c4\u03b9\u03c2 \u03c0\u03b9\u03bf 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content=\"https:\/\/www.moore-greece.gr\/el\/\u03b5\u03bd\u03b7\u03bc\u03ad\u03c1\u03c9\u03c3\u03b7-\u03b4\u03c0\u03c7\u03b1-\u03b9\u03b1\u03bd\u03bf\u03c5\u03ac\u03c1\u03b9\u03bf\u03c2-2026\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore Greece\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-25T09:07:38+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-25T09:55:48+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore-greece.gr\/wp-content\/uploads\/sites\/11\/2026\/02\/Finance-3.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"612\" \/>\n\t<meta property=\"og:image:height\" content=\"283\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"ZOI GERAKARI\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"ZOI GERAKARI\" \/>\n\t<meta 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