Regulatory Alerts2011-02-04
Added · Updated
Rules on the Chart of Accounts and the Contents of Accounts in the Chart of Accounts for Banks
The Governor of the National Bank of Serbia issued these Rules to prescribe the mandatory Chart of Accounts for Banks and define the contents of its account groups. The regulations prohibit banks from introducing unauthorized three-digit accounts while permitting further breakdowns of existing accounts to meet specific operational needs. The document details the classification and measurement standards for assets, including cash, loans, securities, and receivables in both dinars and foreign currency, ensuring compliance with IAS 39 and other relevant accounting standards.
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