Montenegrin accounting is based on the International Financial Reporting Standards (IFRS).
Accounting Regulation Bodies
Council for Accounting and Auditing
Accounting Reports
Accounting structures must present balance sheets and profit and loss accounts.
Publication Requirements
According to the Law on accounting and audit, all legal entities must submit their financial statements annually. According to the Law on business organizations, joint stock companies must submit their financial report with the audit report. Only foreign companies do not have to submit a financial report.
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