Accounting profit and loss statements are prepared in accordance with International Financial Reporting Standards, IAS and accounting legislation in the country. Taxable income is determined by adjusting the income as per financial statements for non-deductible expenses and non-taxable items as prescribed under the CIT laws of FBiH / RS / BD.
Tax Research & Compliance
The world’s most complete array of cross-border tax analysis and data
The world’s most complete array of cross-border tax analysis and data