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

Author

Listed:
  • Mirko Andrić
  • Kristina Mijić
  • Dejan Jakšić

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.

Suggested Citation

  • Mirko Andrić & Kristina Mijić & Dejan Jakšić, 2011. "Financial Reporting and Characteristics of Impairment of Assets in Republic of Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 56(189), pages 101-116, April – J.
    • Handle: RePEc:beo:journl:v:56:y:2011:i:189:p:101-116
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    More about this item

    Keywords

    assets; impairment of assets; International Accounting Standards; International Financial Reporting Standards; Book of Rules on Chart of Accounts;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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