On the basis of the Accounting Act, the competent regulatory bodies referred to Article 26 of this Act brought the relevant regulations governing the content and form of financial statements and statistical reports for the needs of unique reporting and statistical processing.
The Ministry of Finance for:
- Legal entities that apply IFRS or IFRS for SMEs - enterprises, cooperatives, branches of foreign legal entities, factoring companies, institutions that perform activities for profit, legal entities in accordance with special regulations apply provisions of the Act, other legal entities which have decided to apply the IFRS for SMEs or IFRS and entrepreneurs that apply IFRS or IFRS for SMEs and which have decided to submit financial statements on the extended set of forms (extended set of forms with a full range of data)
- Micro legal entities and entrepreneurs that apply IFRS for SMEs or IFRS and which have decided to submit financial statements on the narrowed set of forms - enterprises except public companies, cooperatives, branches of foreign legal entities, institutions that perform activities for profit, legal entities in accordance with special regulations apply the provisions of the Act, entrepreneurs (the narrowed set of forms with shortened range data)
- Other legal entities within the meaning of Article 2, paragraph 2 of the Act, except micro other legal entities - (the prescribed forms with a full range of data)
- Micro other entities within the meaning of Article 2, paragraph 2 of the Act - (a set of prescribed forms with shortened range data)
National Bank of Serbia for:
- Banks
- National Bank of Serbia
- Insurance Companies
- Voluntary Pension Funds Management Companies
- Voluntary Pension Funds
- Financing Leasing Companies
The Commission for Securities for:
- Stock Exchange
- Broker-dealer Companies
- Investment Fund Management Companies
- Open-end Investment Funds
- Closed-end – Private Investment Funds.