Serbia (Republic of)


Updates

Financial Reporting Framework in the Republic of Serbia

The Accounting and Auditing Law (2002) applies to all enterprises, cooperatives, banks, insurance companies, and other financial organizations, as well as sole proprietorships. It requires that all enterprises from the largest listed companies to the smallest unincorporated proprietorships must comply with IFRS from 2004.

Updates
Please remember that publications to which this page has links may be out of date because of new or changed IFRSs or other reasons.
December 2010 Update

Deloitte Serbia has published a translation of IFRSs in your Pocket 2010. The content is the same as the English 2010 version.



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