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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Autori principali:	Andrić Mirko, Mijić Kristina, Jakšić Dejan
Natura:	Artigo
Lingua:	Inglês
Pubblicazione:	Faculty of Economics, Belgrade 2011-01-01
Serie:	Ekonomski Anali
Soggetti:	assets impairment of assets International Accounting Standards International Financial Reporting Standards Book of rules on chart of accounts
Accesso online:	http://www.doiserbia.nb.rs/img/doi/0013-3264/2011/0013-32641189101A.pdf
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