Open AccessThe implementation of Accounting Standards, a necessity of global financial reporting and accounting standards for businesses.
Author(s) -
Shefket Zeqir Jakupi,
Bedri Statovci
Publication year - 2017
Publication title -
international journal of management excellence
Language(s) - English
Resource type - Journals
ISSN - 2292-1648
DOI - 10.17722/ijme.v8i2.891
Subject(s) - accounting , accounting standard , international financial reporting standards , financial accounting , business , interpretation (philosophy) , accounting information system , generally accepted auditing standards , mark to market accounting , management accounting , computer science , programming language
Historically, financial reporting standards have been developed individually by each state. Sometimes standards are set by governments, and in some cases even by the accounting professionals or independent accounting boards.
This scientific research fills a scientific, theoretical or practical gap, in removing the dilemas regarding pro or against the implementation of IAS / IFRS. This research has been conducted by comparing KAS, laws and regulations of various countries as well as disputes and problems without solutions in the field of accounting, with IAS / IFRS
Keywords: KAS, IAS, IFRS, alignment, interpretation, approval, implementation.