{"id":18481,"date":"2023-12-06T18:15:09","date_gmt":"2023-12-06T18:15:09","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=18481"},"modified":"2026-08-25T13:57:46","modified_gmt":"2026-08-25T13:57:46","slug":"national-accounting-standards","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/en\/finance-kontabilitet\/standardet-kombetare-te-kontabilitetit\/","title":{"rendered":"National Accounting Standards"},"content":{"rendered":"<p><\/p>\n\n\n<div class=\"yoast-breadcrumbs\"><span><span><a href=\"https:\/\/alprofitconsult.al\/en\/\">Home Page<\/a><\/span> | <span><a href=\"https:\/\/alprofitconsult.al\/en\/finance-accounting-2\/\">Finance &amp; Accounting<\/a><\/span> | <span class=\"breadcrumb_last\" aria-current=\"page\">National Accounting Standards<\/span><\/span><\/div>\n\n\n<p><\/p>\n\n\n<style>\n.tf * { box-sizing: border-box; margin: 0; padding: 0; }\n.tf {\n  font-family: 'DM Sans', sans-serif;\n  color: #0D1F40;\n  padding: 40px 0 72px;\n}\n.tf-eyebrow {\n  font-size: 11px;\n  font-weight: 700;\n  color: #2563EB;\n  letter-spacing: .07em;\n  text-transform: uppercase;\n  margin-bottom: 8px;\n}\n.tf-intro {\n  font-size: 16px;\n  color: #4B5563;\n  line-height: 1.8;\n  margin-bottom: 28px;\n}\n.tf-pills {\n  display: flex;\n  gap: 10px;\n  flex-wrap: wrap;\n  margin-bottom: 44px;\n}\n.tf-pill {\n  display: inline-flex;\n  align-items: center;\n  gap: 6px;\n  background: #EFF6FF;\n  color: #1e3a8a;\n  font-size: 13px;\n  font-weight: 600;\n  padding: 7px 16px;\n  border-radius: 20px;\n  border: 1px solid #BFDBFE;\n}\n.tf-section { margin-bottom: 48px; 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}\n.tf-compare-text strong {\n  font-size: 15px;\n  font-weight: 700;\n  color: #0D1F40;\n  display: block;\n  margin-bottom: 4px;\n}\n.tf-compare-text span {\n  font-size: 13px;\n  color: #6B7280;\n  line-height: 1.5;\n}\n.tf-compare-arrow {\n  font-size: 22px;\n  color: #9CA3AF;\n  flex-shrink: 0;\n}\n.tf-divider {\n  border: none;\n  border-top: 1px solid #E5E7EB;\n  margin: 0 0 36px;\n}\n.tf-secondary {\n  display: flex;\n  gap: 10px;\n  flex-wrap: wrap;\n}\n.tf-sec {\n  background: #F9FAFB;\n  border: 1.5px solid #E5E7EB;\n  border-radius: 8px;\n  padding: 9px 18px;\n  text-decoration: none;\n  font-size: 14px;\n  font-weight: 500;\n  color: #374151;\n  transition: border-color .15s, color .15s;\n}\n.tf-sec:hover { border-color: #1e3a8a; color: #1e3a8a; }\n.tf-final {\n  background: #0D1F40;\n  border-radius: 12px;\n  padding: 52px 32px;\n  text-align: center;\n  margin-top: 52px;\n}\n.tf-final h2 {\n  font-size: 22px;\n  font-weight: 700;\n  color: #fff;\n  margin-bottom: 10px;\n}\n.tf-final p {\n  font-size: 15px;\n  color: #94A3B8;\n  line-height: 1.7;\n  max-width: 440px;\n  margin: 0 auto 28px;\n}\n.tf-final-btns {\n  display: flex;\n  gap: 12px;\n  justify-content: center;\n  flex-wrap: wrap;\n  margin-bottom: 20px;\n}\n.tf-final-btn {\n  display: inline-block;\n  padding: 13px 32px;\n  background: #fff;\n  color: #0D1F40 !important;\n  border: 2px solid #fff;\n  border-radius: 8px;\n  font-size: 15px;\n  font-weight: 700;\n  text-decoration: none;\n  font-family: 'DM Sans', sans-serif;\n}\n.tf-final-btn-out {\n  display: inline-block;\n  padding: 13px 32px;\n  background: transparent;\n  color: #fff !important;\n  border: 2px solid rgba(255,255,255,.4);\n  border-radius: 8px;\n  font-size: 15px;\n  font-weight: 700;\n  text-decoration: none;\n  font-family: 'DM Sans', sans-serif;\n}\n.tf-final-trust {\n  font-size: 13px;\n  color: #64748B;\n  margin-bottom: 12px;\n}\n.tf-final-contact {\n  font-size: 13px;\n  color: #64748B;\n}\n.tf-final-contact a {\n  color: #93C5FD;\n  text-decoration: none;\n}\n@media (max-width: 600px) {\n  .tf-grid { grid-template-columns: 1fr; }\n  .tf-final { padding: 36px 20px; }\n  .tf-final-btns { flex-direction: column; align-items: center; }\n}\n<\/style>\n<div class=\"tf\">\n<div class=\"tf-eyebrow\">National Accounting Standards<\/div>\n<p class=\"tf-intro\">The National Accounting Standards (NAS) define how items in financial statements in Albania are recognized, measured, and presented. They are applied pursuant to Article 5 of Law No. 25\/2018 and vary according to the size of the business entity. Micro-entities apply SSK 15, while other entities apply the full SSKs. Here you will find them all, standard by standard, together with the law.<\/p>\n<div class=\"tf-pills\">\n<span class=\"tf-pill\">\u2713 Law 25\/2018, Article 5<\/span>\n<span class=\"tf-pill\">\u2713 SKK 1 to SKK 15<\/span>\n<span class=\"tf-pill\">\u2713 SKK 15 for micronits<\/span>\n<span class=\"tf-pill\">\u2713  SKK for NGOs<\/span>\n<\/div>\n<div class=\"tf-section\">\n<div class=\"tf-h2\">Law and general framework<\/div>\n<div class=\"tf-grid\">\n<a class=\"tf-card\" href=\"\/en\/finance-accounting-2\/national-accounting-standards\/the-law-on-accounting-and-financial-statements\/\"><div class=\"tf-card-head\"><div class=\"tf-card-label\">Law<\/div><div class=\"tf-card-title\">Law No. 25\/2018 on Accounting<\/div><\/div><div class=\"tf-card-body\"><p class=\"tf-card-desc\">The legal framework for accounting and financial statements in Albania.<\/p><span class=\"tf-card-link\">Read \u2192<\/span><\/div><\/a>\n<a class=\"tf-card\" href=\"\/en\/finance-accounting-2\/national-accounting-standards\/skk-01-improved-general-framework-for-the-preparation-of-financial-statements\/\"><div class=\"tf-card-head\"><div class=\"tf-card-label\">SKK 1<\/div><div class=\"tf-card-title\">General framework<\/div><\/div><div class=\"tf-card-body\"><p class=\"tf-card-desc\">Basic principles for preparing financial statements.<\/p><span class=\"tf-card-link\">Read \u2192<\/span><\/div><\/a>\n<a class=\"tf-card\" href=\"\/en\/finance-accounting-2\/national-accounting-standards\/skk-02-presentation-of-financial-statements-improved\/\"><div class=\"tf-card-head\"><div class=\"tf-card-label\">SKK 2<\/div><div class=\"tf-card-title\">Presentation of financial statements<\/div><\/div><div class=\"tf-card-body\"><p class=\"tf-card-desc\">The format and content of the submitted reports.<\/p><span class=\"tf-card-link\">Read \u2192<\/span><\/div><\/a>\n<a class=\"tf-card\" href=\"\/en\/finance-accounting-2\/national-accounting-standards\/skk-15-on-accounting-and-financial-reporting-for-micro-entities\/\"><div class=\"tf-card-head\"><div class=\"tf-card-label\">SKK 15<\/div><div class=\"tf-card-title\">Microness accounting<\/div><\/div><div class=\"tf-card-body\"><p class=\"tf-card-desc\">The simplified standard implemented by economic micro-units.<\/p><span class=\"tf-card-link\">Read \u2192<\/span><\/div><\/a>\n<\/div>\n<a class=\"tf-compare\" href=\"\/en\/finance-accounting-2\/security\/standards\/\"><div class=\"tf-compare-text\"><strong>Which standard does your business meet?<\/strong><span>SKK 15, full SKKs, or SNRF. A simple explanation with thresholds and the two-out-of-three rule.<\/span><\/div><span class=\"tf-compare-arrow\">to<\/span><\/a>\n<\/div>\n<div class=\"tf-divider\"><\/div>\n<div class=\"tf-section\">\n<div class=\"tf-h2\">Standards by topic<\/div>\n<div class=\"tf-grid\">\n<a class=\"tf-card\" href=\"\/en\/finance-accounting-2\/national-accounting-standards\/skk-03-improved-financial-instrument\/\"><div class=\"tf-card-head\"><div class=\"tf-card-label\">SKK 3<\/div><div class=\"tf-card-title\">Financial instruments<\/div><\/div><div class=\"tf-card-body\"><p class=\"tf-card-desc\">Recognition and measurement of financial instruments.<\/p><span class=\"tf-card-link\">Read \u2192<\/span><\/div><\/a>\n<a class=\"tf-card\" href=\"\/en\/finance-accounting-2\/national-accounting-standards\/skk-04-improved-inventory\/\"><div class=\"tf-card-head\"><div class=\"tf-card-label\">SKK 4<\/div><div class=\"tf-card-title\">Inventories<\/div><\/div><div class=\"tf-card-body\"><p class=\"tf-card-desc\">Goods, raw materials, and work-in-process: how to measure and report them.<\/p><span class=\"tf-card-link\">Read \u2192<\/span><\/div><\/a>\n<a class=\"tf-card\" href=\"\/en\/finance-accounting-2\/national-accounting-standards\/tangible-fixed-assets-and-intangible-fixed-assets-improved-2\/\"><div class=\"tf-card-head\"><div class=\"tf-card-label\">SKK 5<\/div><div class=\"tf-card-title\">Long-term assets<\/div><\/div><div class=\"tf-card-body\"><p class=\"tf-card-desc\">Tangible and intangible assets, depreciation and amortization.<\/p><span class=\"tf-card-link\">Read \u2192<\/span><\/div><\/a>\n<a class=\"tf-card\" href=\"\/en\/finance-accounting-2\/national-accounting-standards\/06-provisions-liabilities-and-contingent-assets-improved\/\"><div class=\"tf-card-head\"><div class=\"tf-card-label\">SKK 6<\/div><div class=\"tf-card-title\">Provisions and contingent liabilities<\/div><\/div><div class=\"tf-card-body\"><p class=\"tf-card-desc\">When a provision is recognized and when it is merely explained.<\/p><span class=\"tf-card-link\">Read \u2192<\/span><\/div><\/a>\n<a class=\"tf-card\" href=\"\/en\/finance-accounting-2\/national-accounting-standards\/skk-07-improved-lease-accounting\/\"><div class=\"tf-card-head\"><div class=\"tf-card-label\">SKK 7<\/div><div class=\"tf-card-title\">Recitation<\/div><\/div><div class=\"tf-card-body\"><p class=\"tf-card-desc\">Accounting treatment of capital and operating leases.<\/p><span class=\"tf-card-link\">Read \u2192<\/span><\/div><\/a>\n<a class=\"tf-card\" href=\"\/en\/finance-accounting-2\/national-accounting-standards\/skk-08-improved-revenues\/\"><div class=\"tf-card-head\"><div class=\"tf-card-label\">SKK 8<\/div><div class=\"tf-card-title\">Revenue<\/div><\/div><div class=\"tf-card-body\"><p class=\"tf-card-desc\">When a revenue is recognized and in what amount.<\/p><span class=\"tf-card-link\">Read \u2192<\/span><\/div><\/a>\n<a class=\"tf-card\" href=\"\/en\/finance-accounting-2\/national-accounting-standards\/skk-09-business-combinations-and-enhanced-consolidation\/\"><div class=\"tf-card-head\"><div class=\"tf-card-label\">SKK 9<\/div><div class=\"tf-card-title\">Business combinations and consolidation<\/div><\/div><div class=\"tf-card-body\"><p class=\"tf-card-desc\">The purchase of a business and consolidated financial statements.<\/p><span class=\"tf-card-link\">Read \u2192<\/span><\/div><\/a>\n<a class=\"tf-card\" href=\"\/en\/finance-accounting-2\/national-accounting-standards\/skk-10-grants-and-other-forms-of-improved-assistance\/\"><div class=\"tf-card-head\"><div class=\"tf-card-label\">SKK 10<\/div><div class=\"tf-card-title\">Grants and Aid<\/div><\/div><div class=\"tf-card-body\"><p class=\"tf-card-desc\">How grants and other forms of assistance are recognized.<\/p><span class=\"tf-card-link\">Read \u2192<\/span><\/div><\/a>\n<a class=\"tf-card\" href=\"\/en\/finance-accounting-2\/national-accounting-standards\/skk-11-improved-profit-margin\/\"><div class=\"tf-card-head\"><div class=\"tf-card-label\">SKK 11<\/div><div class=\"tf-card-title\">Profit Tax<\/div><\/div><div class=\"tf-card-body\"><p class=\"tf-card-desc\">Accounting profit versus taxable profit, deferred taxes.<\/p><span class=\"tf-card-link\">Read \u2192<\/span><\/div><\/a>\n<a class=\"tf-card\" href=\"\/en\/finance-accounting-2\/national-accounting-standards\/skk-12-the-effect-of-exchange-rate-changes-improved\/\"><div class=\"tf-card-head\"><div class=\"tf-card-label\">SKK 12<\/div><div class=\"tf-card-title\">Exchange rates<\/div><\/div><div class=\"tf-card-body\"><p class=\"tf-card-desc\">Foreign currency transactions and the exchange rate effect.<\/p><span class=\"tf-card-link\">Read \u2192<\/span><\/div><\/a>\n<a class=\"tf-card\" href=\"\/en\/finance-accounting-2\/national-accounting-standards\/skk-13-biological-assets-and-concession-agreements-have-been-improved\/\"><div class=\"tf-card-head\"><div class=\"tf-card-label\">SKK 13<\/div><div class=\"tf-card-title\">Biological assets and concessions<\/div><\/div><div class=\"tf-card-body\"><p class=\"tf-card-desc\">Agriculture, livestock farming, and concession agreements.<\/p><span class=\"tf-card-link\">Read \u2192<\/span><\/div><\/a>\n<a class=\"tf-card\" href=\"\/en\/finance-accounting-2\/national-accounting-standards\/skk-14-improved-accounting-treatment-of-investments-in-joint-ventures-and-joint-operations\/\"><div class=\"tf-card-head\"><div class=\"tf-card-label\">SKK 14<\/div><div class=\"tf-card-title\">Participation investments<\/div><\/div><div class=\"tf-card-body\"><p class=\"tf-card-desc\">Participations and joint ventures.<\/p><span class=\"tf-card-link\">Read \u2192<\/span><\/div><\/a>\n<a class=\"tf-card\" href=\"\/en\/finance-accounting-2\/national-accounting-standards\/skk-for-ojf\/\"><div class=\"tf-card-head\"><div class=\"tf-card-label\">NGOs<\/div><div class=\"tf-card-title\">SKK for nonprofit organizations<\/div><\/div><div class=\"tf-card-body\"><p class=\"tf-card-desc\">The specific standard for NGOs.<\/p><span class=\"tf-card-link\">Read \u2192<\/span><\/div><\/a>\n<\/div>\n<\/div>\n<div class=\"tf-divider\"><\/div>\n<div class=\"tf-section\">\n<div class=\"tf-h2\">See also<\/div>\n<div class=\"tf-secondary\">\n<a class=\"tf-sec\" href=\"\/en\/finance-accounting-2\/security\/\">Legal certainty<\/a>\n<a class=\"tf-sec\" href=\"\/en\/finance-accounting-2\/security\/categories\/\">Categories of units<\/a>\n<a class=\"tf-sec\" href=\"\/en\/finance-accounting-2\/security\/reflections-and-deadline\/\">Reflections and Deadline<\/a>\n<a class=\"tf-sec\" href=\"\/en\/finance-accounting-2\/sources\/\">Resource Center<\/a>\n<a class=\"tf-sec\" href=\"\/en\/finance-accounting-2\/\">Finance and Accounting<\/a>\n<\/div><\/div>\n<div class=\"tf-final\">\n<h2>Leave your accounting to us.<\/h2>\n<p>We apply the standard applicable to your business, prepare the reports in the required format, and meet deadlines as part of the monthly subscription.<\/p>\n<div class=\"tf-final-btns\"><a class=\"tf-final-btn\" href=\"\/en\/offer\/\">Request a quote<\/a><a class=\"tf-final-btn-out\" href=\"\/en\/price-2\/\">View pricing<\/a><\/div>\n<div class=\"tf-final-trust\">\u2713 No obligation \u00b7 \u2713 Confidentiality \u00b7 \u2713 Response within 24 hours<\/div>\n<div class=\"tf-final-contact\"><a href=\"tel:+355693232349\">+355 69 323 2349<\/a> &nbsp;\u00b7&nbsp; <a href=\"mailto:info@alprofitconsult.al\">info@alprofitconsult.al<\/a><\/div>\n<\/div>\n<\/div>\n\n\n<p><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Standardet Komb\u00ebtare t\u00eb Kontabilitetit Standardet Komb\u00ebtare t\u00eb Kontabilitetit, SKK, p\u00ebrcaktojn\u00eb si njihen, mat\u00ebn dhe paraqiten z\u00ebrat e pasqyrave financiare n\u00eb Shqip\u00ebri. Ato zbatohen sipas nenit 5 t\u00eb Ligjit nr. 25\/2018 dhe ndryshojn\u00eb sipas madh\u00ebsis\u00eb s\u00eb nj\u00ebsis\u00eb ekonomike. Mikronj\u00ebsit\u00eb zbatojn\u00eb SKK 15, nj\u00ebsit\u00eb e tjera zbatojn\u00eb SKK t\u00eb plota. K\u00ebtu i gjeni t\u00eb gjitha, standard pas [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":18364,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-18481","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Standardet Komb\u00ebtare t\u00eb Kontabilitetit - AlProfit Consult<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alprofitconsult.al\/en\/finance-accounting-2\/national-accounting-standards\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Standardet Komb\u00ebtare t\u00eb Kontabilitetit\" \/>\n<meta property=\"og:description\" content=\"Standardet Komb\u00ebtare t\u00eb Kontabilitetit Standardet Komb\u00ebtare t\u00eb Kontabilitetit, SKK, p\u00ebrcaktojn\u00eb si njihen, mat\u00ebn dhe paraqiten z\u00ebrat e pasqyrave financiare n\u00eb Shqip\u00ebri. Ato zbatohen sipas nenit 5 t\u00eb Ligjit nr. 25\/2018 dhe ndryshojn\u00eb sipas madh\u00ebsis\u00eb s\u00eb nj\u00ebsis\u00eb ekonomike. Mikronj\u00ebsit\u00eb zbatojn\u00eb SKK 15, nj\u00ebsit\u00eb e tjera zbatojn\u00eb SKK t\u00eb plota. 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