A COMPARATIVE OVERVIEW OF REGULATION OF ACCOUNTING IN KOSOVO COMPARED WITH REGULATION ACCORDING WITH IAS/IFRS
Journal Title: Challenges of the Knowledge Society - Year 2011, Vol 1, Issue 0
Abstract
Kosovo already is in an important stage, because we have just lying the foundations of the formation of the new state. Therefore, it is very important to our country to open it’s doors to the developed European countries and beyond.. To achieve this we must work hard and sacrifice by all, while as in order to reflect an economic and social development in all areas, it’s very important among the development of the accountancy profession, which provide opportunity for a quality financial reporting and acceptable to all. A weak financial reporting and limited, has an effect on the making economic decisions with low quality by decision makers, reduces the possibility of foreign investment and capital spilling. As result, the universal language of the financial report that is understood by all users of accounting information, no matter where they are not used.In addition it is important to note that if we remain limited in the construction of financial statements under accounting rules inherited from the past than opportunities for global development of the economy as a very important pillar for the development of a country are closed, the needs for capital are not fulfilled , foreign investors reluctant to do investments etc. These components are defined and discussed in the paper, while a law on accounting and finantial statement which could define better and more closed the main directions of accounting regulatory authorities are proposed as necessary.
Authors and Affiliations
NEXHMIE VOKSHI, MIHANE BERISHA-NAMANI
Keywords
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