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DC Field | Value | Language |
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dc.contributor.author | Sekiraqa, Albina | - |
dc.contributor.author | Ahmeti, Skender | - |
dc.contributor.author | Aliu, Muhamet | - |
dc.date.accessioned | 2021-01-05T09:53:32Z | - |
dc.date.available | 2021-01-05T09:53:32Z | - |
dc.date.issued | 2021-01 | - |
dc.identifier.citation | Sekiraqa, A., Ahmeti, S., & Aliu, M. (2021). The convergence of preparation the financial statements according to IAS and tax accounting in Kosovo. Journal of Accounting, Finance and Auditing Studies, 7(1), 99-118. | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/66655 | - |
dc.description.abstract | Purpose: This research aims to present the essential differences during preparation of financial statements according to commercial accounting rules and tax accounting rules; the ability of authorized people to differentiate two categories of reporting, and other findings regarding their orientation of preparation FS under IAS and then use them for the preparation FS under tax rules or inversely. | en_GB |
dc.description.abstract | Design/methodology/approach: we have realized questionnaire research which was addressed to certified accountants and others under this qualification to gather the information that will serve our research questions. This paper applied descriptive statistics and analytical-inferential statistics in terms of the application research method. | en_GB |
dc.description.abstract | Findings: The findings of this research show that there is a satisfactory level of accountant’s knowledge about the differences between commercial accounting and tax accounting rules. According to the obtained empirical results, we concluded that more than 50% of the respondents prefer to prepare the FS initially according to KCFR requirements followed by adjustments under tax requirements. | en_GB |
dc.description.abstract | Originality/value: Few known studies of this type, increase the contribution of this research in terms of drafting regulations related to the preparation of FS according to IAS and preparation of FS according to TAK rules to create a more approximate system of both forms of reporting. | en_GB |
dc.language.iso | en | en_GB |
dc.publisher | Ahmet Gökgöz | en_GB |
dc.rights | info:eu-repo/semantics/openAccess | en_GB |
dc.subject | Tax accounting -- Kosovo | en_GB |
dc.subject | Accounting -- Standards | en_GB |
dc.subject | Financial statements -- Standards | en_GB |
dc.subject | Accountants -- Kosovo | en_GB |
dc.title | The convergence of preparation the financial statements according to IAS and tax accounting in Kosovo | en_GB |
dc.type | article | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.description.reviewed | peer-reviewed | en_GB |
dc.identifier.doi | 10.32602/jafas.2021.005 | - |
dc.publication.title | Journal of Accounting, Finance and Auditing Studies | en_GB |
Appears in Collections: | Journal of Accounting, Finance and Auditing Studies, Volume 7, Issue 1 Journal of Accounting, Finance and Auditing Studies, Volume 7, Issue 1 |
Files in This Item:
File | Description | Size | Format | |
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JAFAS7(1)A5.pdf | 898.26 kB | Adobe PDF | View/Open |
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