Regulatory Alerts2020-09-03
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 defines specific line items and reporting requirements for the Balance Sheet, Income Statement, Statement of Other Comprehensive Income, Cash Flow Statement, and Statement of Changes in Equity. It mandates compliance with International Financial Reporting Standards and applies to financial statements compiled as of December 31, 2020, while repealing previous versions from 2014.
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