{"id":4978,"date":"2022-02-18T15:37:48","date_gmt":"2022-02-18T14:37:48","guid":{"rendered":"https:\/\/www.cplaw.rs\/?p=4978"},"modified":"2022-07-18T14:23:41","modified_gmt":"2022-07-18T12:23:41","slug":"pocela-primena-novog-modela-finansijskog-izvestavanja","status":"publish","type":"post","link":"https:\/\/www.cplaw.rs\/sr\/pocela-primena-novog-modela-finansijskog-izvestavanja\/","title":{"rendered":"Po\u010dela primena novog modela finansijskog izve\u0161tavanja"},"content":{"rendered":"<p style=\"text-align: justify;\">U skladu sa odredbama Zakona o ra\u010dunovodstvu (&#8222;Sl. glasnik RS&#8220;, br. 73\/2019 i 44\/2021 &#8211; dr. zakon) (u daljem tekstu: \u201e<strong>Zakon<\/strong>\u201c), novi model finansijskog izve\u0161tavanja po\u010deo je da se primenjuje od 01. januara 2022. godine.<\/p>\n<p style=\"text-align: justify;\">Glavne razlike u odnosu na ranije va\u017ee\u0107i model sastoje se u slede\u0107em:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li style=\"text-align: justify;\">Rokovi za dostavljanje redovnih godi\u0161njih finansijskih izve\u0161taja Agenciji za privredne registre (u daljem tekstu: \u201e<strong>APR<\/strong>\u201c) su skra\u0107eni, tako \u0161to je predvi\u0111eno da su pravna lica i preduzetnici du\u017eni da navedene izve\u0161taje dostave APR-u najkasnije do 31. marta naredne godine, pri \u010demu se ova obaveza ne odnosi na pravna lica koja imaju poslovnu godinu razli\u010ditu od kalendarske, a koja su du\u017ena da finansijske izve\u0161taje dostave u roku od 3 meseca od dana kada su isti sastavljeni. Dodatno, pravna lica koja sastavljaju konsolidovane finansijske izve\u0161taje, du\u017ena su da iste dostave najkasnije do 30. aprila naredne godine;<\/li>\n<li style=\"text-align: justify;\">Rok u kome su pravna lica i preduzetnici koji nisu imali poslovnih doga\u0111aja u izve\u0161tajnoj godini du\u017eni da ARP-u dostave izjavu o neaktivnosti produ\u017een je do 31. marta naredne godine (pri \u010demu je izri\u010dito propisano da \u0107e se obveznici koji su dostavili izjavu o neaktivnosti za izve\u0161tajnu godinu smatrati mikro pravnim licima u narednoj godini);<\/li>\n<li style=\"text-align: justify;\">Pravna lica i preduzetnici koji, u skladu sa Zakonom o reviziji, nemaju obavezu revizije finansijskih izve\u0161taja, vi\u0161e nisu u obavezi da uz finansijske izve\u0161taje dostavljaju prate\u0107u dokumentaciju (odluku o usvajanju finansijskih izve\u0161taja, odluku o raspodeli dobiti, godi\u0161nji izve\u0161taj o poslovanju itd.), izuzev kada je re\u010d o tzv. \u201ekorigovanim finansijskim izve\u0161tajima\u201c;<\/li>\n<li style=\"text-align: justify;\">Predvi\u0111ena je i mogu\u0107nost zamene javno objavljenih finansijskih izve\u0161taja (korigovani finansijski izve\u0161taj), u slu\u010daju da u objavljenom izve\u0161taju podaci nisu iskazani istinito i objektivno, a skup\u0161tina pravnog lica\/preduzetnik donese odluku o usvajanju finansijskog izve\u0161taja izmenjene sadr\u017eine, pri \u010demu, kao \u0161to je navedeno u prethodnom pasusu, ista mora biti dostavljena APR-u.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.cplaw.rs\/wp-content\/uploads\/2022\/02\/Zakon-o-racunovodstvu.pdf\">Preuzmite PDF: Zakon o ra\u010dunovodstvu<\/a><\/p>\n<p style=\"text-align: justify;\"><em><span style=\"color: #808080;\">Odricanje od odgovornosti: Tekst u prilogu \u0161alje se kao op\u0161te uputstvo i ne predstavlja pravni savet. Copyright Cvetkovic, Skoko &amp; Jovicic 2022.<\/span><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>U skladu sa odredbama Zakona o ra\u010dunovodstvu (&#8222;Sl. glasnik RS&#8220;, br. 73\/2019 i 44\/2021 &#8211; dr. zakon) (u daljem tekstu: \u201eZakon\u201c), novi model finansijskog izve\u0161tavanja po\u010deo je da se primenjuje od 01. januara 2022. godine. Glavne razlike u odnosu na ranije va\u017ee\u0107i model sastoje se u slede\u0107em: Rokovi za dostavljanje redovnih godi\u0161njih finansijskih izve\u0161taja Agenciji [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[45,37],"tags":[],"class_list":["post-4978","post","type-post","status-publish","format-standard","hentry","category-bilteni","category-korporativno-privredno-ma"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Po\u010dela primena novog modela finansijskog izve\u0161tavanja &#8212; CSJ Law Office<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cplaw.rs\/sr\/pocela-primena-novog-modela-finansijskog-izvestavanja\/\" \/>\n<meta property=\"og:locale\" content=\"sr_RS\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Po\u010dela primena novog modela finansijskog izve\u0161tavanja &#8212; CSJ Law Office\" \/>\n<meta property=\"og:description\" content=\"U skladu sa odredbama Zakona o ra\u010dunovodstvu (&#8222;Sl. glasnik RS&#8220;, br. 73\/2019 i 44\/2021 &#8211; dr. zakon) (u daljem tekstu: \u201eZakon\u201c), novi model finansijskog izve\u0161tavanja po\u010deo je da se primenjuje od 01. januara 2022. godine. Glavne razlike u odnosu na ranije va\u017ee\u0107i model sastoje se u slede\u0107em: Rokovi za dostavljanje redovnih godi\u0161njih finansijskih izve\u0161taja Agenciji [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cplaw.rs\/sr\/pocela-primena-novog-modela-finansijskog-izvestavanja\/\" \/>\n<meta property=\"og:site_name\" content=\"CSJ Law Office\" \/>\n<meta property=\"article:published_time\" content=\"2022-02-18T14:37:48+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-07-18T12:23:41+00:00\" \/>\n<meta name=\"author\" content=\"CSJ Law\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisano od\" \/>\n\t<meta name=\"twitter:data1\" content=\"CSJ Law\" \/>\n\t<meta name=\"twitter:label2\" content=\"Procenjeno vreme \u010ditanja\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuta\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.cplaw.rs\\\/sr\\\/pocela-primena-novog-modela-finansijskog-izvestavanja\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.cplaw.rs\\\/sr\\\/pocela-primena-novog-modela-finansijskog-izvestavanja\\\/\"},\"author\":{\"name\":\"CSJ Law\",\"@id\":\"https:\\\/\\\/www.cplaw.rs\\\/#\\\/schema\\\/person\\\/9186e8c8b23c16f2af412ebac5dca364\"},\"headline\":\"Po\u010dela primena novog modela finansijskog izve\u0161tavanja\",\"datePublished\":\"2022-02-18T14:37:48+00:00\",\"dateModified\":\"2022-07-18T12:23:41+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.cplaw.rs\\\/sr\\\/pocela-primena-novog-modela-finansijskog-izvestavanja\\\/\"},\"wordCount\":365,\"publisher\":{\"@id\":\"https:\\\/\\\/www.cplaw.rs\\\/#organization\"},\"articleSection\":[\"Bilteni\",\"Korporativno \\\/ Privredno \\\/ M&amp;A\"],\"inLanguage\":\"sr-RS\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.cplaw.rs\\\/sr\\\/pocela-primena-novog-modela-finansijskog-izvestavanja\\\/\",\"url\":\"https:\\\/\\\/www.cplaw.rs\\\/sr\\\/pocela-primena-novog-modela-finansijskog-izvestavanja\\\/\",\"name\":\"Po\u010dela primena novog modela finansijskog izve\u0161tavanja &#8212; 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