• English
    • български
  • English 
    • English
    • български
  • Login
View Item 
  •   Home
  • Статии
  • Междууниверситетско списание "Икономика 21"
  • View Item
  •   Home
  • Статии
  • Междууниверситетско списание "Икономика 21"
  • View Item
JavaScript is disabled for your browser. Some features of this site may not work without it.

ACCOUNTING AND FINANCIAL REPORTING FOR SMALL AND MEDIUM-SIZED ENTERPRISES AND MICROENTERPRISES IN ALBANIA

Thumbnail
View/Open
274_split_1_2012.swf (134.5Kb)
Date
2012
Author
SHKURTI (Perri), Rezarta
MITI (Ujkani), Mirela
Metadata
Show full item record
Abstract
Recent 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.
URI
http://hdl.handle.net/10610/1644
Collections
  • Междууниверситетско списание "Икономика 21"

Contact Us | Send Feedback
 

 

Browse

All of DSpaceSections & CollectionsBy Issue DateAuthorsTitlesSubjectsThis CollectionBy Issue DateAuthorsTitlesSubjects

My Account

LoginRegister

Contact Us | Send Feedback