文章基本信息

标题：KOSOVA’DA ULUSLARARASI MUHASEBE STANDARTLARININ GELİŞİMİ
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作者：Zeki DOĞAN ; Enis ABDURRAHMAN
期刊名称：Journal of International Social Research
印刷版ISSN：1307-9581
出版年度：2018
卷号：11
期号：55
页码：832
出版社：Journal of International Social Research
摘要：Kosovo, as one of the newest countries in Europe, has declared its independence on February 17, 2008. Kosovo, nominated asone of the potential candidates for the European Union, may face many problems in the process of joining the Union. One of theseproblems would arise during the implementation and application of international accounting standards in current accounting practices.In Kosovo, 19 accounting standards have been published to comply with international accounting standards so far and 18 of them havebecome mandatory. In this study, both theoretical and practical information on some of the accounting standards that were publishedand put into practice in Kosovo regarding the alignment of international accounting standards are provided, following the overview onthe development of accounting history in Kosovo.
关键词：History of Accounting in Kosovo; Accounting Standards in Kosovo.