Këshilli Kombëtar i Kontabilitetit (KKK) Archives

February

Order “On the announcement of changes to National Accounting Standard No. 15, “On Accounting and Financial Reporting of Micro-Entities” (NAS 15)"

February 12, 2023Finance & Accounting, Forms /Guidelines

Order 291, dated 30.12.2022 In support of Article 3, points 4 and 5, of Law no. 25/2018, “On Accounting and Financial Statements”, of the decision...

April

Changes to the explanatory notes of financial reporting standards for small entities

April 3, 2022Other

KK 1 GENERAL FRAMEWORK FOR THE PREPARATION OF FINANCIAL STATEMENTS 99 A change in accounting policies will be applied retrospectively, going back...

January

National Accounting Council: Recommendation on the Quality of the Internal Management Report Published.

January 17, 2021Other

RECOMMENDATION ON THE QUALITY OF INTERNAL MANAGEMENT REPORTING FOR THE INTERNAL MANAGEMENT CODE ‘compliance or explanation’ (December 2020) This directive...

July

KKK Non-Financial Reporting Guidelines

July 4, 2020Finance & Accounting

GUIDE FOR THE PREPARATION OF THE NON-FINANCIAL REPORT (methodology for reporting non-financial information) (Pursuant to Article 18 of Law 25, dated 10.05.2018 “On Accounting and...".

June

In implementation of Law 25/2018 “On Accounting and Financial Statements,” Article 22(3), the National Accounting Council has drafted and approved the Non-Profit Organization Performance Report Format and the Instructions for its completion.

June 19, 2020Other

The National Accounting Council (KKK) has published the Guide for the Performance Report of Non-Profit Organizations (NPOs) in Albania on their official website at http://kkk.gov.al....

November

Comments on the implementation of Law 25/2018 “On Accounting and Financial Statements”

November 9, 2019Finance & Accounting

Published by the National Accounting Council (NAC), the Commentary, in implementation of Law No. 25/2018; download the full document here: COMMENTARY….

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