LAW ON ACCOUNTING 73/2019-11 Published in the Službeni glasnik RS, Nos. 73/19 of 11 October 2019 and 44/21 of 29 April 2021 (other law)
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I BASIC PROVISIONS
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II ORGANISATION OF ACCOUNTING AND ACCOUNTING DOCUMENTS
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III BOOKS OF ACCOUNT AND CHART OF ACCOUNTS
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IV INVENTORY OF ASSETS, LIABILITIES, OFF-BALANCE SHEET ASSETS AND OFF-BALANCE SHEET LIABILITIES
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V VALUATION RULES
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VI CLOSING OF BOOKS OF ACCOUNT AND KEEPING OF ACCOUNTING DOCUMENTS, BOOKS OF ACCOUNT AND FINANCIAL STATEMENTS
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VII FINANCIAL STATEMENTS, ANNUAL BUSINESS REPORTS, NON-FINANCIAL REPORTING AND STATEMENTS OF PAYMENTS TO GOVERNMENTAL AUTHORITIES
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VIII DELIVERY OF FINANCIAL STATEMENTS
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IX REGISTER OF FINANCIAL STATEMENTS
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X THE NATIONAL ACCOUNTING COMMISSION
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XI SUPERVISION
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XII PENAL PROVISIONS
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XIII TRANSITIONAL AND FINAL PROVISIONS
