The development of accounting. From the historical point of view, the development of the accounting system as a system of records in the Republic of Macedonia begins with the adoption of the decision of AW of 1945, which in the then SFRY introduced the uniform bookkeeping for all economic enterprises. With the special law on a uniform bookkeeping of 20. ⅺ 1946 Regulated ways and methods for keeping the bookkeeping of state enterprises and institutions were detailed. At the end of 1953 A special Decree on the bookkeeping of economic organizations was adopted, which prescribed the only content plan for the entire economy of the country, as well as four so-called. “Shortened content plans for Ma-Life enterprises and stores”. In conditions of centralized and planning economy, the accounting system in the Republic of Macedonia was characteristic of the non-existence of accounting standards. With the dissolution of the SFRY and the independence of the Republic of Macedonia began the process of building a market economy with clearly defined titles of ownership. The new concept did not leave an immune accounting profession. The reforms were manifested through the adoption of the Law on Accounting (1993), which in detail regulated the manner of keeping the accounting records of the economic entities. In the spirit of the initiated processes for integration of the Republic of Macedonia in the EU, in November 1998, international accounting standards (IAS) were translated and accepted by the Ministry of Finance, as a substitute for creating national accounting standards. During 2002, with the adoption of the Law on Trade Companies, the Law on Accounting has ceased to apply. In accordance with the Law on Trade Companies, the application of IAS is mandatory in the preparation of financial statements for medium and large enterprises. Since January 2005 The International Financial Reporting Standards are also applied in the Republic of Macedonia. With the establishment of the Institute of Certified Auditors of the Republic of Macedonia in May 2006, in accordance with the Audit Law from September 2005, the Accounting Standards Commission assumed the credentials for updating, publishing and proper implementation of IAS and international financial reporting standards In accounting practice of the Republic of Macedonia. Lit.: Seraphim Tomovski, Basics of Accounting, “Goce Delchev”, Skopje, 2002. Z. B.
Original article in Macedonian language Cyrillic alphabet
Кириличен напис РАЗВОЈОТ НА СМЕТКОВОДСТВОТО