INTERAKTIVNI ONLINE LIVE WEBINAR – 17. DECEMBAR 2025.

Seminar Program

1. Preparatory activities for the 2025 annual financial statements of companies – regulations and practice

• Preparatory activities for the 2025 annual financial statements – regulations vs. practice
• Calculation of depreciation for 2025 – specifics of the accounting period
• Application of IAS/IFRS in the 2025 accounting period
• Preparatory activities in accordance with the Law on Accounting and Auditing of FBiH
• Q&A and discussion

2. Application of information technologies and artificial intelligence in accounting and auditing – practical examples

• Use of IT in the accounting and auditing profession – practical cases
• Use of artificial intelligence (AI) in accounting and auditing – practical cases
• Q&A and discussion

3. Electronic submission of PUFBiH forms using a Qualified Electronic Signature (QES): preparation, technical implementation, and FAQs

• Preparation for electronic submission of PUFBiH forms using QES from 1.1.2026
• Technical aspects of QES implementation: registration and activation
• Frequently asked questions
• Q&A and discussion

4. Preparatory activities for the 2025 annual budget closure in FBiH; inventory – stocktaking of assets and liabilities as of 31.12.2025

• Preparatory activities and closing entries as of 31.12.2025
• Annual inventory of assets and liabilities
• Closing entries
• Reconciliation of linked accounts
• Reconciliation of revenues
• Reconciliation of expenditures
• Closing of revenue and expenditure accounts

• Inventory – annual stocktaking as of 31.12.2025 – specifics and common issues
• Shortage or surplus identified by stocktaking – accounting and tax treatment
• Reconciliation of receivables and liabilities
• IOS reconciliation
• Recording stocktaking adjustments
• Inventory and preparatory activities in line with the new Law on Accounting and Auditing of FBiH

5. Minimum wage calculation and new contribution bases in 2026, fiscalization amendments, and other regulations

• Minimum wage calculation for 2026
• New contribution bases for craftsmen and related professions in 2026
• Amendments to fiscalization regulations
• Other new relevant regulations
• Q&A and discussion

6. Preparations for the 2025 annual financial statements in the Brčko District – specifics

• Obligation to perform inventory
• Reconciliation of receivables and liabilities
• Depreciation calculation
• Obligations regarding revaluation of fixed assets
• Use of accounts 595 and 596 for determining inventory value changes
• Determination of financial result
• Closing accounting books
• Certification and signing of financial statements
• Preparations for personal income and property tax
• Other relevant new regulations

7. Questions, answers, and discussion