ПРЕДИЗВИКАТЕЛСТВА ПРЕД НОВОТО СЧЕТОВОДНО ЗАКОНОДАТЕЛСТВО
CHALLENGES FACING THE NEW ACCOUNTING REGULATIONS

Summary/Abstract: This paper aims to study the new formulations in the accounting regulations that give rise to challenges posed by certain contradictions in their interpretation and potential problems in their implementation. The research tasks that support the realization of the objective set boil down to: highlighting the new aspects, weaknesses and shortcomings in the Accountancy Act; a critical analysis of the changes made in the system of National Accounting Standards; and opening up opportunities for applying the new AS 42 First-time Application of the National Accounting Standards. The above stated leads to the research thesis: Based on the research done in the field of the new accounting regulations to identify the contradictions, weaknesses and shortcomings in the regulations and to formulate guidelines and ideas for improving them in their future updates. The paper discusses the new aspects in the accounting regulations and the contradictions both in the Accountancy Act and between the Act and the bylaws (NAS), as well as between the NAS General Provisions and the particular accounting standards. It also shows the possibilities for eliminating them, as well as the guidelines for their improvement and highlights the specifics of the new AS 42 Firsttime Application of the National Accounting Standards and its application.

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