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Serbia

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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 organisations, 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.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.