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- W2182023114 abstract "In May 2006, based on Law nr. 9228 dt.29.04.2004 “On Accounting and Financial Statements”, Albanian Finance Minister decided: Pronouncement of 14 National Accounting Standards (NAS) that must be applied starting from January 1 st 2008. This set of 14 accounting standards was prepared by National Accounting Committee (NAC), throughout a project assisted by World Bank and with cooperation of “PriceWaterHouseCoopers”. These standards are prepared in line with International Accounting Standards (IAS), and are in force for application by all Albanian, Small and Medium Businesses, whilst specific large corporates and financial institutions must applied IAS only. Originally, NAS implementation was planed for January 1 st 2006, but implementing process was and will not be easy, considering the transition from French school model (General Accounting Plan) to Anglo-Saxon model (Standards). NAS conflict with Albanian Tax Legislation and these conflicts will not be resolved in the near future. Besides, there are other administrative and professional resources reasons to take into consideration, like: Not all IAS have been translated into Albanian; Most of Albanian accountants are not sufficiently familiar with NAS and IAS standards to implement them, etc. The last section present the main findings resulted from the survey and interviews conducted and sets out the conclusions based on the analyses of these findings and other information collected. These conclusions aim to give answer to the objective of this paper and the question that arises from it: “Which are the problems that implementation process will face in Albanian reality?”" @default.
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- W2182023114 date "2008-01-01" @default.
- W2182023114 modified "2023-09-27" @default.
- W2182023114 title "Implementation of National Accounting Standards and Its problems in Albanian reality" @default.
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