COMPARATIVE ANALYSIS OF MACEDONIAN AND ALBANIAN ACCOUNTING AND INTERNATIONAL FINANCIAL REPORTING STANDARDS FRAMEWORK

Detalhes bibliográficos
Autor(a) principal: Deari, Fitim Satki
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. 
id FURB-5_94dff6a71a704d1af18a3e2629d28ad6
oai_identifier_str oai:ojs.bu.furb.br:article/1685
network_acronym_str FURB-5
network_name_str Revista Universo Contábil
repository_id_str
spelling 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