Dritan FINO, Kesjana HALILI, Erisa RODHANI

IPSAS VS. ULUSAL GAAP: ARNAVUTLUK KAMU SEKTÖRÜ İLE UYGULANAN ULUSLARARASI KAMU SEKTÖRÜ MUHASEBE YÖNETMELİKLERİ ARASINDAKİ FARKLILIKLAR VE ZORLUKLAR

Bu makalenin amacı, Uluslararası Kamu Sektörü Muhasebe Standartları (IPSAS) ile Arnavutluk Kamu Sektörü GAAP (Arnavutluk PS GAAP) arasındaki farklılıkları analiz etmektir. Aynı zamanda, bu makale Arnavutluk şartlarında, IPSAS uygulamasının adımlarını ve zorluklarını vurgulamaya çalışmaktadır. Analizler, Arnavutluk Hükümeti'nin stratejik belgelerinin resmi bilgilerine, hem de Dünya Bankası, IFAC ve OECD gibi uluslararası mesleki ve mali kurumların resmi raporlarına dayanmaktadır.

IPSAS VS. NATIONAL GAAP : DIFFERENCES AND CHALLENGES IN IMPLEMENTING IPSAS IN ALBANIAN PUBLIC SECTOR

The aim of this paper is to analyze the differences between International Public Sector AccountingStandards (IPSAS) and the Albanian Public Sector GAAP (Albanian PS GAAP). At the same time, thepaper tries to emphasize the steps and the challenges of implementing IPSAS in Albanian context. Theanalyses are based on official information from strategic documents of the Government of Albania, aswell as official reports form the international professional and financial institutions, such as: World Bank,IFAC, and OECD.

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