Forms of financial statements in accordance with international standards of financial statements
https://doi.org/10.5281/zenodo.15082190
Keywords:
National accounts, harmonization with international standards, obligations, small business and entrepreneurship, financial reporting, financial positionAbstract
This article describes the preparation of financial statements based on international standards, mainly for commercial banks, insurance organizations, joint-stock companies, and large taxpayers. In the context of the digitalization of the economy, increasing the transparency of financial statements provides investors with the confidence to prepare financial statements in the same way for enterprises operating in countries other than our republic. Therefore, in our republic, in accordance with Resolution No. 4611 of February 24, 2020 “On Additional Measures for the Transition to International Financial Reporting Standards”, large taxpayers are required to maintain financial statements in parallel based on international standards.
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