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Serbia (Republic of)

Response to IFAC Member Body Survey on Standard Setting and Regulation
World Bank ROSC Accounting and Auditing Report.
National Professional Organisation Website: The Association of Accountants and Auditors of Serbia

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.

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