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