Financial Reporting and Characteristics of Impairment of Assets in Republic of Serbia

Mirko Andrić, Kristina Mijić and Dejan Jakšić

Economic Annals, 2011, vol. 56, issue 189, 101 – 116

Abstract: Accounting for impairment of assets in the Republic of Serbia is set out under International Accounting Standards (IAS), International Financial Reporting Standards (IFRS), and national regulation (Book of Rules on Chart of Accounts). This paper presents research on the characteristics of impairment of assets in the Republic of Serbia in the period 2007-2009. The results of the research show an increase in the number of companies which disclosed impairment losses, as well as an increase in the value of impairment losses, in which the impairment losses of accounts receivable constitute the largest part in the structure of impaired assets.

Keywords: assets; impairment of assets; International Accounting Standards; International Financial Reporting Standards; Book of Rules on Chart of Accounts (search for similar items in EconPapers)
JEL-codes: M41 M48 (search for similar items in EconPapers)
Date: 2011
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