期刊名称：Journal of Knowledge Management, Economics and Information Technology
印刷版ISSN：2069-5934
出版年度：2014
卷号：4
期号：2
出版社：ScientificPapers.org
摘要：The adoption of International Accounting Standards (IAS) is an example of accounting standardization among countries with different institutional frameworks and enforcement rules. IAS, though, create a common language for defining, interpreting and publication of financial statements in the whole world. Furthermore, their aim is “to provide a standardized and coherent sight of the companies to the shareholders and investors”. After the war in Kosovo has been a positive move towards the development of accounting. Accounting system based on IAS cannot be avoided by Kosovo as part of the European and international transactions.
关键词：financial reporting ; International Accounting Standards ; Kosovo Accounting Standards ; Kosovo Financial Reporting Council
Loading...
