Акценти на годишното счетоводно приключване в нефинансовите предприятия
Аccents Of Annual Accounting Closure In Nonfinancial Enterprises

Summary/Abstract: In the present research we are focusing our attention on some principled and procedural questions about the annual accounting closure in nonfinancial enterprises applying IAS/IFRS as a reporting base related to preparation and presentation of the annual financial statement. Without claims of exhaustion, the main stages of annual accounting closure are analysed in chronological order, the duration of which depends on specific features of the enterprise itself and the organisation of the accounting process. Emphasis is placed on the inventory of the assets and liabilities whose purpose guarantees the informational authencity which is announced in the annual financial statement.

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