New rulebooks on charts of accounts and financial statements

The Securities Commission adopted new rulebooks governing charts of accounts and financial statements for broker-dealer companies, Central Securities Depository and Clearing House, investment fund management companies, investment funds and stock-exchanges.

The new rulebooks are published in the Official Gazette of the Republic of Serbia No 139/2020, on 19 November 2020, and they will be applied to financial statements for 31 December 2021.

The rulebooks govern the content and format of financial statements, fully adhering to the IAS/IFRS, in compliance with the Law on Accounting.

Forms of charts of account, financial statements and statistical reports can be found in the rulebooks, as integral parts of the rulebooks. Please note that the Commission does not provide translations of such forms.