Contact us
 |
[email protected] |
 |
3275638434 |
 |
 |
| Paper Publishing WeChat |
Useful Links
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
Article
Possible Directions of Applications of IAS/IFRS in Kosovo and Comparative Aspects
Author(s)
Nexhmie Berisha-Vokshi
Full-Text PDF
XML 341 Views
DOI:10.17265/1537-1506/2012.04.006
Affiliation(s)
Nexhmie Berisha-Vokshi, Ph.D., Professor, Economic Faculty, University of Prishtina.
ABSTRACT
Current accounting development in Kosovo is estimated to be relatively good, which always constituted in terms of maintenance, improvement and facilitate of financial reporting system for all business entities within this system. In recent years, Kosovo experienced rapid development in economic and social aspects, along with all effects and other changes, which has occurred in the development of accounting and financial reporting system. Accounting requirements are already addressed to the business community for keeping proper accounting in accordance with existing international and Kosovar standards. In recent years in Kosovo, we notice an increase of enterprises in the number, especially private enterprises, which have highlighted the great necessary to have such information, who had been a major help for their managers. With this, the accounting gets a new role, becoming the information that flows from that decisive leadership bodies. But the changing of role of accounting must be accompanied by measures to ensure its retention in accordance with the requirements and new conditions created.
KEYWORDS
accounting standards, financial information, financial statements, financial reporting
Cite this paper
References
Anonymous. (2007). Draft law for financial reporting enterprises.
Chambers, R. J. (2006, June). Abacus: A true and fair view of the principles. Journal of Accounting, Finance and Business Studies, Scolarly Articles, 42(2), 132-164.
Dhamo, S. (2005, March). Advanced accounting (pp. 353-428). Tirana.
Georgette, T. B., & Wild, K. (2000). International accounting standards. In Deloitte Touche Tohmatsu International (p. 36) (3rd ed.).
Glautier, M. W. E., & Underdown, B. (2001). Accounting theory and practice (7th ed.). London.
Godfrey, J. M., & Chalmers, K. (2006, October). An analysis of globalization of accounting standards. Journal of Modern Accountinting and Auditing, 2(10).
Kemp, P. S., & Philip, M. E. (1989). Advanced accounting.
Nolke. (2005). The globalization of accounting standards. Journal of Business and Politics, 7(1).
Stickney, C. P., & Weil, R. L. (2006, August 16). Financial accounting: An introduction to concepts, methoods and uses (12th ed.). USA.
UNMIK. (2001). Regulation No. 2001/30 On the Establishment of the Board for Financial Reporting of Kosovo and Financial Reporting Regime of Afarist, Unmik-official Gazette.