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2018, vol. 21, iss. 84, pp. 33-44
Some current accounting issues
RSM Serbia, Beograd

emailsrdjan.simic@rsm.rs
Keywords: bookkeeping; status changes; extraordinary financial statements; parent company; financial reporting framework; investment property fair value
Abstract
The accounting regulations in Serbia have not been changed since 2013. Nevertheless, accounting issues such as the conduct of business books, the preparation of extraordinary financial statements, financial reporting frameworks, deferred taxes, and so on are continually being opened. In this paper, we pointed out some of them that can significantly affect the quality of financial reporting.
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article language: Serbian
document type: Review Paper
DOI: 10.5937/Rev1884023S
published in SCIndeks: 02/07/2019

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