文章基本信息

标题：Financial Report, Corporate Governance According to the Report on the Observance of Standards and Codes on Accounting and Auditing
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作者：Ylber BEZO ; Rezart DIBRA
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2020
卷号：11
期号：20
页码：64-67
DOI：10.7176/RJFA/11-17-09
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：Albania has a new economy. After the communist regime, Albania has adopt the new standard of accounting. In this period Albanian companies is focused in respecting of financial standards and applied of standards accounting. In this way all the Albanian company has adopt their standards of accounting. A lot of company has adopt their code of corporate governance. Albania has a lot of to do about corporate governance. Albania’s remarkable economic transformation has been affected by the global financial crisis. The country’s main challenges include maintaining macro-fiscal and financial sector sustainability, improving the investment climate and unleashing private sector growth, removing barriers to employment for job creation, and improving governance and public service delivery. Improving the business climate and addressing gaps in infrastructure and labor force skills are necessary to reap the early benefits of European Union (EU) accession and make Albania attractive for foreign direct investments. The revised Conceptual Framework for Financial Reporting (Conceptual Framework) issued in March 2018 is effective immediately for the International Accounting Standards Board (Board) and the IFRS Interpretations Committee. For companies that use the Conceptual Framework to develop accounting policies when no IFRS Standard applies to a particular transaction, the revised Conceptual Framework is effective for annual reporting periods beginning on or after 1 January 2020, with earlier application permitted. This paper is contain some elements of standards in accounting and some aspect of corporate governance, concretely based on the model of business today .
关键词：Financial Report;Corporate governance;Accounting Standards etc.