Regulatory Alerts2024-12-31
Decision on the Chart of Accounts and Content of Accounts for Insurance Undertakings
The Governor of the National Bank of Serbia issued this Decision to prescribe the Chart of Accounts and specific account contents for insurance undertakings in Serbia. The regulation mandates that undertakings record their balance, assets, liabilities, and results of operations in accordance with International Accounting Standards and International Financial Reporting Standards. It further details the specific structure and usage of general and analytical accounts across various asset classes, including intangible assets, property, and long-term financial investments.
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