Level of implementation of international accounting standards by large enterprises in Kosovo

Abstract

Purpose: This research will aim to provide a more complete view of the IAS implementation process by large enterprises in Kosovo and its impact on their financial position.

Methodology: For this research, we used primary and secondary sources. We conducted quantitative research through a customized questionnaire, which was completed by the accountants of 102 chosen companies, regarding the implementation of IAS and its impact on the company’s financial position.

Findings: Based on data analysis, we have identified that the level of implementation of IAS is average, and the main factors of this are the complexity of IAS, cost of implementation, lack of knowledge, and adequate certifications about IAS.

Originality/Value: This paper aims to provide empirical evidence in the implementation of IAS in Kosovo and give a contribution to researchers in this field.