Greece published Law No. 5164 in the Official Gazette on 12 December 2024, which contains various measures to comply with EU law. This includes amendments to the criteria for micro, small, medium-sized, and large enterprises and groups for the application of Greek accounting standards. Micro-enterprises are enterprises that do not exceed at least two of the following three criteria: Total assets: EUR 450,000 (increased from EUR 350,000); Net turnover: EUR 900,000 (increased from EUR 700,000); and Average number of employees during the period: 10 persons (unchanged). Small enterprises are enterprises that are not micro-enterprises and do not exceed at least...