The Role of Financial Reporting in Different Time Periods in Kosovo
European Journal of Economics, Finance and Administrative Sciences, ISSN 1450-2275, Issue 43 (2011), page 124,127.
4 Pages Posted: 7 Jul 2016 Last revised: 28 Sep 2016
Date Written: July 1, 2012
Abstract
It is impossible to evaluate the financial reporting process without first considering the socio economic arrangements that Kosovo has undergone. Without pretending to make subjective conclusions on any socioeconomic system we will try to consider the characteristics of financial reporting through different time periods. By separating the time periods analyzed into two periods we pretend to evaluate and analyze the role of financial reporting during these periods. The first period will include the role of financial reporting up to 1990 or more precisely up to 1999, and the second period will include the period from 1999 until 2011.
Keywords: Financial Reporting, socialist society, market economy
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