Regulatory Alerts2021-12-17
Decision on the Content and Layout of Forms of Financial Statements of Financial Lessors
The Governor of the National Bank of Serbia issued this Decision to establish the mandatory content and layout of financial statement forms for financial lessors in Serbia. The regulation specifies detailed item definitions and mapping to account codes for the Balance Sheet, Income Statement, Statement of Other Comprehensive Income, Cash Flow Statement, and Statement of Changes in Equity. It further mandates reporting standards for entities undergoing status changes, bankruptcy, or liquidation, requiring specific designations and consolidated net amount disclosures.
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