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https://www.um.edu.mt/library/oar/handle/123456789/73487
Title: | Challenges of implementing IFRS in Kosovo |
Authors: | Ferati, Mimoza Guda Ahmeti, Skender Aliu, Muhamet |
Keywords: | Financial statements -- Standards -- Kosovo Accounting -- Standards -- International cooperation Business enterprises -- Finance Business enterprises -- Kosovo |
Issue Date: | 2021-04 |
Publisher: | Ahmet Gökgöz |
Citation: | Ferati, M. G., Ahmeti, S., & Aliu, M. (2021). Challenges of implementing IFRS in Kosovo. Journal of Accounting, Finance and Auditing Studies, 7(2), 1-15. |
Abstract: | Purpose: This research aims to present the process of adoption of
International Financial Reporting Standards (IFRS) by large
enterprises in Kosovo and main challenges faced during the
implementation. Methodology: We conducted a quantitative research through a customized questionnaire regarding the challenges presented during the implementation period ,which was addressed to 138 companies which are required by law to report under IFRS of which 100 valid for research, which were completed by the accountants of those companies. Findings: Based on data analysis, we have identified that the main challenges faced during this process are related to the lack of knowledge of accountants and no continues professional development as well as lack of training and it is evident that the process of implementing IFRS is complex. Originality/Value: The findings of the study provide empirical evidence in the application of IFRS from development countires as well as challanges during adaption phase of IFRS. |
URI: | https://www.um.edu.mt/library/oar/handle/123456789/73487 |
Appears in Collections: | Journal of Accounting, Finance and Auditing Studies, Volume 7, Issue 2 Journal of Accounting, Finance and Auditing Studies, Volume 7, Issue 2 |
Files in This Item:
File | Description | Size | Format | |
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JAFAS7(2)A1.pdf | 837.81 kB | Adobe PDF | View/Open |
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