Law on Accounting

Registration and operation of a component of a foreign legal entity

Specifics of branch operations in Serbia

A foreign company branch office is a separate organizational unit of a company in the territory of the Republic of Serbia through which the company performs activity in accordance with the law. A foreign legal entity may permanently perform activities on the territory of the Republic of Serbia through a branch established and registered following…
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International Financial Reporting Standard and Fair value

Fair value of real estates declared in business books as property tax base for micro legal entities

According to the provisions of Article 7, paragraph 1. of the Law on Property Taxes, the basis of property tax for the immovable property of a taxpayer who keeps business books and whose value is reported in the business books according to the fair value method following international accounting standards (IAS), i.e. international financial reporting…
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