Category:Bylaws

Decree on Application of International Public Sector Accounting Standards (“Official Gazette of the RS”, Nos. 49/2010 and 63/2016) – consolidated text by the Treasury Administration

Pursuant to paragraph 1 of Article 75 of the Budget System Law ("Official Gazette of the Republic of Serbia" No. 54/09),

The Government has adopted

DECREE ON APPLICATION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS

The Decree was published in "Official Gazette of RS", no. 49 from 21 July 2010, 63 from 15 July 2016

Article 1

The International Public Sector Accounting Standards shall apply to keeping books of account and preparation, presentation, submission and disclosure of financial statements of the direct and indirect beneficiaries of budget funds, beneficiaries of compulsory social insurance organizations’ funds, the Republic of Serbia budget funds and the budget funds of autonomous regions and local self-government units (hereinafter: local authorities), starting from January 1, 2011.

By exception to the provision of paragraph 1 of this Article, in terms of financial reporting, the International Public Sector Accounting Standards shall apply starting from preparation, presentation, submission and disclosure of the annual balance sheets, or financial statements of beneficiaries of budget funds, beneficiaries of compulsory social insurance organizations’ funds, the Republic of Serbia budget funds and budget funds of local authorities, as well as budget funds of the Republic of Serbia and local authorities for 2010.

Decree on Application of International Public Sector Accounting Standards ("Official Gazette of the RS", Nos. 49/2010 and 63/2016) – consolidated text by the Treasury Administration

Related

Regulation on Harmonization of the Customs Tariff Nomenclature for 2023 („Official Gazette of the RS”, Nos 132/22 and 141/22-corr.) – consolidated text by the Ministry of Finance

Decision on the conditions and manner of reducing the customs duties on certain goods and exemption of certain goods from customs duties in 2023 („Official Gazette of the RS”, No 144/22)

Rules on Asserting the Right to Exemption from the Taxes on Incomes Received from the Support for Property Destruction or Damage, Organized Social or Humanitarian Support, Pupils and Students’ Scholarships and Loans, Food Allowances for Amateur Sportsmen and the Right to Exemption from the Taxes on Incomes Received from Solidarity Support and in the Event of Illness (“Official Gazette of the Republic of Serbia”, Nos. 31/2001 and 5/2005) – consolidated text