Год выпуска: 2012 Автор: Dritan Fino Издательство: LAP Lambert Academic Publishing Страниц: 256 ISBN: 9783659269202
Описание
The economic, cultural, social, political, and legal environment greatly influences the accounting development in a certain country. The diversity in accounting systems, has resulted in a lack of comparability from country to country causing dis-economies and increasing costs. In order to facilitate the process of conducting business in international markets the IASB has established a single set of high quality accounting standards that provide high quality transparent and comparable information, which are being accepted worldwide. As a consequence, many countries have adopted the IFRS, and many more are in the process, or considering adopting these standards. Studying the Albanian experience, developing countries may find valuable and considerable implications that would assist them in their efforts of implementing IFRS. These standards will increase transparency, comparability, and accountability of financial reporting and will improve the quality of financial information reported....
