Regulatory Alerts2015-03-10
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 mandate the specific content and layout of financial statement forms for financial lessors in Serbia. The regulation details the required items and data entry rules for the Balance Sheet, Income Statement, Statement of Other Comprehensive Income, Cash Flow Statement, and Statement of Changes in Equity. It establishes these standards for financial statements compiled as of 31 December 2014, thereby repealing the previous 2010 Rules on Financial Statements of Financial Lessors.
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