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2009, vol. 12, iss. 48, pp. 61-76
Notes to consolidated financial statements: Practical insights
Institute for Economics and Finance - IEF, Belgrade
Abstract
Notes to consolidated financial statements should provide information about the basis for preparation of those statements, as well as the accounting policies applied by all the member entities. In line with the requirements of IAS/ IFRS, notes should contain additional disclosure about information not presented in the income statement, balance sheet and cash flow statement themselves, but which are relevant for understanding each one of those statements. The main objective of this article is to explore the structure of notes to consolidated financial statements by means of concrete examples.
References
*** (2003) Međunarodni računovodstveni standardi. Službeni glasnik RS, br. 133
*** (2006) Zakon o računovodstvu i reviziji. Službeni glasnik Republike Srbije, br. 46
SRRS (2008) Praktična primena MSFI u Republici Srbiji. Beograd
 

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article language: Serbian
document type: Professional Paper
published in SCIndeks: 15/12/2009

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