Abstract
The history of accounting development in different countries, but
also in Kosovo, testifies to the changes that the accountability has suffered as
a result of the impact of various factors that influenced the introduction and
development of accounting, changing forms of identification in accounting,
then the change of accounting duties, etc. Kosovo before 1998 was a territory
of former Yugoslavia and therefore reflected in the development of accounting
choice that made in this field ex-Yugoslavia. So it has inherited from past a
level of organization of accounting and its role, which is no longer appropriate
to market demands and to new reports. But this level is not well suited to the
strategic goals of European integration and western country.
Also, foreign investors are concerned, inter alia, for obtaining reliable
and coherent information to the IAS / IFRS, enabling them to take correct
decisions and the inclusion of this information in their consolidated financial
reports. Accounting adjustment in accordance and consistent with IAS / IFRS
and the European Community directives is one of the tasks that must be fulfill
for the European and western integration of Kosovo.
Thus, the need for tracking and identifying of the factors that
influence in the making of important economic decisions, is presented in all
historical stages that follow the development of economic activities in the
business. To ensure optimal conditions in the economic entity, so that all
business operators to take effective and appropriate decisions, it must provide
basic information, which helps in this regard. In this case, for the unique role,
distinct the information that provided by accounting
Details
| Other ID | JA49SY96TN |
|---|---|
| Journal Section | Articles |
| Authors | |
| Publication Date | July 1, 2013 |
| Published in Issue | Year 2013 Issue: 5 - Issue: 5 |