Contabilidade e regras contábeis na Macedónia do Norte
Accounting Rules
- Tax Year
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Calendar year.
- Accounting Standards
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FYROM uses the standards IAS/IFRS.
- Accounting Regulation Bodies
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Ministry of Finance
- Accounting Reports
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The financial statements include: balance sheet, income statement, statement of changes in equity, cash flow statement, significant accounting policies and notes to the related financial statements.
- Publication Requirements
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All enterprises must submit their activity financial reports annually, at the end of the calendar year.
- Professional Accountancy Bodies
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- Certification and Auditing
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Audits must be performed by an audit company registered with the Central Register or by a certified auditor that operates as a sole proprietor. Entities with more than 50 employees and/or turnover and total assets exceeding EUR 2 million must submit financial and accounting statements for a statutory audit.
You can consult an external auditor: Deloitte; Ernst & Young and KPMG.
- Accounting News
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Últimas atualizações em May 2024