ISSN 1452-6662
Više od 150 osnovnih i prečišćenih tekstova propisa Republike Srbije prevedenih na engleski jezik.
Grupa: TAXATION SYSTEM IN SERBIA, ACCOUNTING AND AUDITING
Izdanje: LAW ON ACCOUNTING 62/2013-7
Published in the Službeni glasnik RS, Nos. 62/13 of 16 July 2013, 30/18 of 20 April 2018 and 73/19 of 11 October 2019
Sekcija: *

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  • Article 1*

    Ceased to be valid (see Article 65 of the Law - 73/2019-11)

  • Definitions
     Article 2

    For the purposes of this Law, the terms used shall be understood to mean the following:

    1) - 6) ceased to be valid (see Article 65 of the Law - 73/2019-11)

    7) Regular Annual Financial Statement of Legal Entities that apply IFRS or IFRS for SMEs shall contain:

    (1) Statement of Financial Position, which represents a summary of assets, liabilities and equity of a legal entity at a specific date;

    (2) Statement of Comprehensive Income, which represents a summary of revenues, expenditures and operating results accomplished over a specific period of time;

    (3) Statement of Other Comprehensive Income, consisting of revenue and expenditure items (including reclassifications due to adjustment) that are not recognized by Profit and Loss Statement as required or permitted by other IFRSs. The components of other results comprise items that, according to the requirements of individual IFRSs, are recognized in equity;

    (4) Statement of Changes in Equity, which provides information on changes in equity of legal entities over the reporting period;

    (5) Statement of Cash Flows, which provides information on inflows and outflows of cash and cash equivalents over the reporting period;

    (6) Notes to Financial Statements, which contain descriptions or breakdown of items disclosed in the reports referred to in sub-items (1) through (5) of this Article, the accounting policies applied, as well as information on items that did not qualify for recognition in these statements and are important for assessing the financial position and operating performance of a legal entity, as well as other information in accordance with the requirements of IFRS;

    8) Regular Annual Financial Statement of Other Entities referred to in item 2) of this Article, in addition to other legal entities classified as micro legal entities referred to in Article 6, paragraph 2 of this Law shall contain:

    (1) Statement of Financial Position;

    (2) Statement of Comprehensive Income;

    (3) Notes to Financial Statements;

    9) Regular Annual Financial Statement of Micro Legal Entities shall contain:

    (1) Statement of Financial Position;

    (2) Statement of Comprehensive Income;

    10) - 13) ceased to be valid (see Article 65 of the Law - 73/2019-11)

  • Art. 3-32*

    Ceased to be valid (see Article 65 of the Law - 73/2019-11)