COMPARATIVE ANALYSIS OF MACEDONIAN AND ALBANIAN ACCOUNTING AND INTERNATIONAL FINANCIAL REPORTING STANDARDS FRAMEWORK
Autor(a) principal: | |
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Data de Publicação: | 2010 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Universo Contábil |
Texto Completo: | https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1685 |
Resumo: | The purpose of the paper is to compare national accounting standards of Macedonia and Albania with International Accounting Standards of the International Financial Reporting Standards (IAS/IFRS). It looks at approaches of these two countries regarding the aspects of financial reporting and analyses differences and similarities. The paper also analyzes the characteristics of both accounting systems, and it examines the main changes that have been made in recent years. It presents the main differences and similarities in accounting practices with the particular emphasis on tangible and intangible assets, inventories and money. The adoption of IFRS is supported in many countries inside and outside the European Union, including Macedonia and Albania. There have been made many changes in IFRS implementation in both accountings systems. As a result of economic integration, the harmonization of financial reporting has become important for both countries. |
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COMPARATIVE ANALYSIS OF MACEDONIAN AND ALBANIAN ACCOUNTING AND INTERNATIONAL FINANCIAL REPORTING STANDARDS FRAMEWORKAccounting standards. Financial reporting. Comparative analysis. The purpose of the paper is to compare national accounting standards of Macedonia and Albania with International Accounting Standards of the International Financial Reporting Standards (IAS/IFRS). It looks at approaches of these two countries regarding the aspects of financial reporting and analyses differences and similarities. The paper also analyzes the characteristics of both accounting systems, and it examines the main changes that have been made in recent years. It presents the main differences and similarities in accounting practices with the particular emphasis on tangible and intangible assets, inventories and money. The adoption of IFRS is supported in many countries inside and outside the European Union, including Macedonia and Albania. There have been made many changes in IFRS implementation in both accountings systems. As a result of economic integration, the harmonization of financial reporting has become important for both countries. Universidade Regional de Blumenau2010-12-09info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/168510.4270/ruc.20106Revista Universo Contábil; v. 6 n. 4 (2010); 137-1501809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1685/1438Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessDeari, Fitim Satki2011-11-16T21:06:57Zoai:ojs.bu.furb.br:article/1685Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2011-11-16T21:06:57Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false |
dc.title.none.fl_str_mv |
COMPARATIVE ANALYSIS OF MACEDONIAN AND ALBANIAN ACCOUNTING AND INTERNATIONAL FINANCIAL REPORTING STANDARDS FRAMEWORK |
title |
COMPARATIVE ANALYSIS OF MACEDONIAN AND ALBANIAN ACCOUNTING AND INTERNATIONAL FINANCIAL REPORTING STANDARDS FRAMEWORK |
spellingShingle |
COMPARATIVE ANALYSIS OF MACEDONIAN AND ALBANIAN ACCOUNTING AND INTERNATIONAL FINANCIAL REPORTING STANDARDS FRAMEWORK Deari, Fitim Satki Accounting standards. Financial reporting. Comparative analysis. |
title_short |
COMPARATIVE ANALYSIS OF MACEDONIAN AND ALBANIAN ACCOUNTING AND INTERNATIONAL FINANCIAL REPORTING STANDARDS FRAMEWORK |
title_full |
COMPARATIVE ANALYSIS OF MACEDONIAN AND ALBANIAN ACCOUNTING AND INTERNATIONAL FINANCIAL REPORTING STANDARDS FRAMEWORK |
title_fullStr |
COMPARATIVE ANALYSIS OF MACEDONIAN AND ALBANIAN ACCOUNTING AND INTERNATIONAL FINANCIAL REPORTING STANDARDS FRAMEWORK |
title_full_unstemmed |
COMPARATIVE ANALYSIS OF MACEDONIAN AND ALBANIAN ACCOUNTING AND INTERNATIONAL FINANCIAL REPORTING STANDARDS FRAMEWORK |
title_sort |
COMPARATIVE ANALYSIS OF MACEDONIAN AND ALBANIAN ACCOUNTING AND INTERNATIONAL FINANCIAL REPORTING STANDARDS FRAMEWORK |
author |
Deari, Fitim Satki |
author_facet |
Deari, Fitim Satki |
author_role |
author |
dc.contributor.author.fl_str_mv |
Deari, Fitim Satki |
dc.subject.por.fl_str_mv |
Accounting standards. Financial reporting. Comparative analysis. |
topic |
Accounting standards. Financial reporting. Comparative analysis. |
description |
The purpose of the paper is to compare national accounting standards of Macedonia and Albania with International Accounting Standards of the International Financial Reporting Standards (IAS/IFRS). It looks at approaches of these two countries regarding the aspects of financial reporting and analyses differences and similarities. The paper also analyzes the characteristics of both accounting systems, and it examines the main changes that have been made in recent years. It presents the main differences and similarities in accounting practices with the particular emphasis on tangible and intangible assets, inventories and money. The adoption of IFRS is supported in many countries inside and outside the European Union, including Macedonia and Albania. There have been made many changes in IFRS implementation in both accountings systems. As a result of economic integration, the harmonization of financial reporting has become important for both countries. |
publishDate |
2010 |
dc.date.none.fl_str_mv |
2010-12-09 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1685 10.4270/ruc.20106 |
url |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1685 |
identifier_str_mv |
10.4270/ruc.20106 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1685/1438 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Revista Universo Contábil info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Revista Universo Contábil |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
dc.source.none.fl_str_mv |
Revista Universo Contábil; v. 6 n. 4 (2010); 137-150 1809-3337 1809-3337 reponame:Revista Universo Contábil instname:Universidade Regional de Blumenau (FURB) instacron:FURB |
instname_str |
Universidade Regional de Blumenau (FURB) |
instacron_str |
FURB |
institution |
FURB |
reponame_str |
Revista Universo Contábil |
collection |
Revista Universo Contábil |
repository.name.fl_str_mv |
Revista Universo Contábil - Universidade Regional de Blumenau (FURB) |
repository.mail.fl_str_mv |
||universocontabil@furb.br |
_version_ |
1798945115494940672 |