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Accounting

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University for Business and Technology in Kosovo

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Covid-19 And Its Impact On Accounting Implications And Financial Reporting: Kosovo Perspective, Enis Abdurrahmani Oct 2020

Covid-19 And Its Impact On Accounting Implications And Financial Reporting: Kosovo Perspective, Enis Abdurrahmani

UBT International Conference

The world today is facing the worst economic crisis since the 2008 financial crisis. So far, all efforts and measures on how to manage this crisis have been insufficient. Today, almost every government in the world has a plan for "economic recovery." The government of Kosovo also has such a plan, although today there are many doubts that this is the right plan to save the economy in country. Purpose of this research is to discuss the impact of the pandemic on accounting implications and financial reporting from the perspective of Kosovo. The research was based on a questionnaire structured …


If There Is A Need To Fix Accounting And To Transform Companies?, Besnik Skenderi, Diamanta Skenderi Nov 2013

If There Is A Need To Fix Accounting And To Transform Companies?, Besnik Skenderi, Diamanta Skenderi

UBT International Conference

This paper is about accounting system that is lectured to scholars and in a same is used by companies. In actual business environment companies are dealing with two stakeholders; government is interested to collect taxes and shareholders are interested to collect their profit and dividend. Moreover, current accounting system in place, most companies consider equity capital as a free resource. In this paper author had discussed about equity capital, pension accounts, EVA and employs role and decision making.