Show simple item record

dc.contributor.authorSHKURTI (Perri), Rezarta
dc.contributor.authorMITI (Ujkani), Mirela
dc.date.accessioned2016-05-19T10:54:05Z
dc.date.available2016-05-19T10:54:05Z
dc.date.issued2012
dc.identifier.issn1314-3123
dc.identifier.urihttp://hdl.handle.net/10610/1644
dc.description.abstractRecent progress and regional integration of the Albanian economy have presented a lot of challenges for the SME-s and the microenterprises in Albania. One of the challenges, namely the regulation of the financial reporting framework for SME-s and micro entities becomes the focus of this study and it discusses the problems that microenterprises face when required to comply with the new accounting regulations. The authors find that these entities experience increased costs of reporting and lack the proper experience to successfully handle the transition toward the new accounting regime. For ensuring a correct implementation of the new accounting rules and for increasing the awareness of the microenterprises about the importance of qualitative financial information a close cooperation among the involved parties is needed. The authors recommend that academic institutions, professional organizations and accounting regulatory bodies in Albania undertake trainings in order to enhance the knowledge on the new accounting rules.bg_BG
dc.language.isoenbg_BG
dc.publisherАИ "Ценов"bg_BG
dc.relation.ispartofseries1;15
dc.subjectSMEbg_BG
dc.subjectaccounting standardbg_BG
dc.subjectfinancial reportingbg_BG
dc.titleACCOUNTING AND FINANCIAL REPORTING FOR SMALL AND MEDIUM-SIZED ENTERPRISES AND MICROENTERPRISES IN ALBANIAbg_BG
dc.typeArticlebg_BG


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record