Revenue is an income arising in the course of entity’s ordinary activities. Revenue, together with income, is an indicator estimating the financial performance and financial position of an entity and is important in this regard for the users of financial statements. IFRS 15, as the standard...

As a result and the influence of covid-19, many enterprises faced problems like they had never before. For many small businesses, it is important to have a trusted consultant in the form of small and medium-sized audit firms, who we can ask for help and advice during the current crisis. Although...

The economic crisis caused by the Covid-19 pandemic has had the most severe impact on the financial accounting and auditing of enterprises.Hindered the events of the reporting period and the possibility of continuous operation of the enterprise. Integrated reporting is the brief communication of...

The establishment of a proven pension system is on the agenda in our country. which is based on a cumulative scheme.For the successful implementation of the reforms, it is necessary to have a correct pension policy, to complete the pension legislative framework. It is necessary to regulate the...

The article is dedicated to the recognition and evaluation methods of financial reporting of non-profit legal entities. The authors note that the creation of financial statements of any entrepreneurial or non-profit organization is based on the IAS and IFR's international standards. Therefore,...