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

Ekonomski Anali

关键词: assets;    impairment of assets;    International Accounting Standards;    International Financial Reporting Standards;    Book of rules on chart of accounts;   

DOI  :  10.2298/EKA1189101A

来源: DOAJ

【 摘 要 】

Accounting for impairment of assets in the Republic of Serbia is set outunder International Accounting Standards (IAS), International FinancialReporting Standards (IFRS), and national regulation (Book of Rules on Chartof Accounts). This paper presents research on the characteristics ofimpairment of assets in the Republic of Serbia in the period 2007-2009. Theresults of the research show an increase in the number of companies whichdisclosed impairment losses, as well as an increase in the value ofimpairment losses, in which the impairment losses of accounts receivableconstitute the largest part in the structure of impaired assets.

【 授权许可】

Unknown