publicationethics.org

citefactor.org

worldcat

drji.org

academickeys.com

scipio.ro

journal-index.org

www.i2or.com

www.iijif.com

www.researchbib.com

citeseerx.ist.psu.edu

www.ebscohost.com

pbn.nauka.gov.pl

BASE

BASE

sindexs.org

cosmosimpactfactor.com

APPLICATION OF INTERNATIONAL ACCOUNTING STANDARD INTERNATIONAL FINANCIAL REPORTING STANDARD IAS-IFRS STANDARDS AND LOANS

10.15660/AUOFMTE.2014-2.3089

Prokopovic Zivojin

Volume XXIII (XIII), 2014/2

According to regulations of article 17. of Regulations on the Chart of Accounts, on account 230 - Shortterm loans and advances - parent and subsidiaries, the statement loans and loans are shown, securities and other short-term investments in legal entities of the group for consolidating. By the other hand, on the accounts 660 - Finance incomes and 560 - Financial expenses are stated incomes / expense by base of interest, foreign exchange rate differences and other financial incomes / expenses from the relation of parent company and subsidiary legal entities of the Group for consolidation, in accordance with International Accounting Standard(IAS) 27.

Keywords: Financial incomes / expenses, legal entities, consolidation

ISSN 1583-0691, CNCSIS "Clasa B+"