At its 42nd session held on October 7, 2021, chaired by Prime Minister Prof. Zdravko Krivokapić Ph. D., the Government of Montenegro established the Proposal for the Accounting Act along with the Report on the Conducted Public Consultation. This law regulates the classification of legal entities registered for performing economic activities and parts of foreign companies, the conditions and methods for maintaining business records, the organization of accounting, the preparation, submission, and publication of financial reports, the conditions and methods for valuing assets, and other matters of importance for accounting. The primary reason for adopting the proposed Act is to harmonize the existing regulations with the relevant EU directives.
izvor:https://www.gov.me/