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2012, vol. 15, iss. 60, pp. 49-63
Disclosure of notes to consolidated financial statements
Institute for Economics and Finance - IEF, Belgrade
Abstract
Notes to financial statements should provide information about the basis used for consolidated financial statements and specific accounting policies that were applied to all subparts of the company. According to IAS, in notes to financial statements relevant additional information that are not shown in the balance sheet, income statement and statement of cash flow have to be disclosed. Therefore, by showing examples the purpose of this essay is to analyze the structure of notes to consolidated financial statements.
References
*** (2010) Međunarodni računovodstveni standardi. Sl. glasnik RS, br. 77
*** (2008) Praktična primena MSFI u Republici Srbiji. Beograd: Savez računovođa i revizora Srbije
*** (2006-2011) Zakon o računovodstvu i reviziji. Sl. glasnik RS
 

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article language: Serbian
document type: Review Paper
published in SCIndeks: 22/03/2013

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