Financial reporting and characteristics of impairment of assets in the republic of Serbia, according to IAS/IFRS and national regulation

Accounting for impairment of assets in the Republic of Serbia is set out under International Accounting Standards (IAS), International Financial Reporting Standards (IFRS), and national regulation (Book of Rules on Chart of Accounts). This paper presents research on the characteristics of impair...

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Bibliographic Details
Main Authors: Andrić Mirko, Mijić Kristina, Jakšić Dejan
Format: Article
Language:English
Published: Faculty of Economics, Belgrade 2011-01-01
Series:Ekonomski Anali
Subjects:
Online Access:http://www.doiserbia.nb.rs/img/doi/0013-3264/2011/0013-32641189101A.pdf