LAW ON ACCOUNTING IN THE REPUBLIC OF SERBIA AND APPLICATION OF IAS/IFRS

In accordance with its legal accounting framework, the Republic of Serbia has adopted IAS/IFRS as the sole financial reporting framework for all entities, while taking into account certain formal specificities of medium-sized and small enterprises. The International Accounting Standards Board (IASB...

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Bibliographic Details
Main Authors: Danijela M. Anđelković, Dragomir Dimitrijević
Format: Article
Language:English
Published: University Business Academy in Novi Sad Faculty of Law for Commerce and Judiciary 2025-07-01
Series:Pravo
Subjects:
Online Access:https://casopis.pravni-fakultet.edu.rs/index.php/ltp/article/view/881
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