Comptabilitat a Macedònia del Nord

Accounting Rules

Tax Year

Calendar year.

Accounting Standards

FYROM uses the standards IAS/IFRS.

Accounting Regulation Bodies

Ministry of Finance

Accounting Reports

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

All enterprises must submit their activity financial reports annually, at the end of the calendar year.

Professional Accountancy Bodies

Certification and Auditing

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