{"id":12753,"date":"2020-06-19T11:45:56","date_gmt":"2020-06-19T11:45:56","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=12753"},"modified":"2020-06-19T11:47:43","modified_gmt":"2020-06-19T11:47:43","slug":"ne-zbatim-te-ligjit-25-2018-per-kontabilitetin-dhe-pasqyrat-financiare-neni-223-keshilli-kombetar-i-kontabilitetit-ka-hartuar-dhe-miratuar-formatin-e-raportit-te-performances-se-ojf-ve-dhe-udh","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/ne-zbatim-te-ligjit-25-2018-per-kontabilitetin-dhe-pasqyrat-financiare-neni-223-keshilli-kombetar-i-kontabilitetit-ka-hartuar-dhe-miratuar-formatin-e-raportit-te-performances-se-ojf-ve-dhe-udh\/","title":{"rendered":"N\u00eb zbatim t\u00eb Ligjit 25\/2018 &#8220;P\u00ebr kontabilitetin dhe pasqyrat financiare&#8221;, neni 22(3), K\u00ebshilli Komb\u00ebtar i Kontabilitetit ka hartuar dhe miratuar Formatin e Raportit t\u00eb Performanc\u00ebs s\u00eb OJF-ve dhe Udh\u00ebzimin p\u00ebr plot\u00ebsimin e tij."},"content":{"rendered":"<p><a href=\"http:\/\/kkk.gov.al\/index.php?gj=sh\">K\u00ebshilli Komb\u00ebtar i Kontabilitetit<\/a> (KKK), ka publikuar n\u00eb faqen e tyre zyrtare n\u00eb <a href=\"http:\/\/kkk.gov.al\">http:\/\/kkk.gov.al<\/a> Udh\u00ebzuesin, P\u00ebr Raportin e Performanc\u00ebs s\u00eb Organizatave Jofitimprur\u00ebse (OJF) n\u00eb Shqip\u00ebri. Lexo m\u00eb posht\u00eb Udh\u00ebzuesin e plot\u00eb.<\/p>\n<h3>P\u00ebrmbledhja dhe q\u00ebllimi i Raportit t\u00eb Performanc\u00ebs t\u00eb OJF-s\u00eb<\/h3>\n<p><strong>\u00a0<\/strong>N\u00eb zbatim t\u00eb nenit 22 (3) t\u00eb <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/06\/ligj-nr.-25-dt.-10.5.2018.pdf\">Ligjit 25\/2018 \u201cP\u00ebr kontabilitetin dhe pasqyrat financiare\u201d<\/a>, organizatave jofitimprur\u00ebse n\u00eb Shqip\u00ebri u k\u00ebrkohet t\u00eb p\u00ebrgatisin dhe publikojn\u00eb, s\u00eb bashku me pasqyrat e tyre vjetore financiare, nj\u00eb raport performance. Ky raport do t\u00eb p\u00ebrgatitet nga ato OJF, q\u00eb n\u00eb pasqyrat e tyre financiare, shuma e aktivit ose e t\u00eb ardhurave tejkalon vler\u00ebn <span style=\"text-decoration: underline;\">30 milion lek\u00eb.<\/span><\/p>\n<p>Q\u00ebllimi kryesor i raportit t\u00eb performanc\u00ebs \u00ebsht\u00eb t\u00eb siguroj\u00eb q\u00eb nj\u00eb organizat\u00eb jofitimprur\u00ebse t\u00eb jet\u00eb publikisht e p\u00ebrgjegjshme ndaj pal\u00ebve t\u00eb interesuara n\u00eb paraqitjen e performanc\u00ebs s\u00eb saj. OJF-t\u00eb do t\u00eb kishin nj\u00eb p\u00ebrgjegj\u00ebsi shum\u00eb m\u00eb t\u00eb madhe ndaj nj\u00eb grupi m\u00eb t\u00eb gjer\u00eb t\u00eb pal\u00ebve t\u00eb interesuara sesa, p\u00ebr shembull, nj\u00ebsit\u00eb ekonomike t\u00eb vogla dhe t\u00eb mesme. Rrjedhimisht, raporti i tyre i performanc\u00ebs \u00ebsht\u00eb nj\u00eb dokument i r\u00ebnd\u00ebsish\u00ebm q\u00eb p\u00ebrcakton se p\u00ebr \u00e7far\u00eb \u00ebsht\u00eb krijuar OJF, \u00e7far\u00eb ka arritur dhe \u00e7far\u00eb ndryshimi ka sjell\u00eb me fondet q\u00eb ka n\u00eb dispozicion t\u00eb saj.<\/p>\n<p>K\u00ebshilli Komb\u00ebtar i Kontabilitetit, duke marr\u00eb parasysh nevojat p\u00ebr informacion t\u00eb p\u00ebrdoruesve kryesor\u00eb t\u00eb raportit t\u00eb performanc\u00ebs s\u00eb OJF-s\u00eb, ka p\u00ebrgatitur nj\u00eb udh\u00ebzues p\u00ebr struktur\u00ebn dhe p\u00ebrmbajtjen e k\u00ebtij raporti. OJF-t\u00eb ndryshojn\u00eb nga nj\u00ebra tjetra, por normalisht p\u00ebr secil\u00ebn prej tyre, t\u00eb interesuarit p\u00ebr informacion si p\u00ebrdorues t\u00eb raportit t\u00eb performanc\u00ebs jan\u00eb: financuesit, donator\u00ebt, mb\u00ebshtet\u00ebsit financiar\u00eb, ofruesit e sh\u00ebrbimeve dhe p\u00ebrdoruesit e sh\u00ebrbimeve, p\u00ebrfituesit e tjer\u00eb si dhe an\u00ebtar\u00ebt e organizat\u00ebs.<\/p>\n<p>Raporti i Performanc\u00ebs t\u00eb OJF-s\u00eb duhet t\u00eb siguroj\u00eb nj\u00eb p\u00ebrmbledhje t\u00eb drejt\u00eb, t\u00eb ekuilibruar dhe t\u00eb kuptueshme t\u00eb struktur\u00ebs s\u00eb saj, q\u00ebllimeve, objektivave, aktiviteteve, performanc\u00ebs financiare dhe pozicionit financiar. Raportimi i mir\u00eb shpjegon se p\u00ebr \u00e7far\u00eb \u00ebsht\u00eb krijuar organizata jofitimprur\u00ebse, si po shkon ecuria dhe \u00e7far\u00eb arrihet si rezultat i pun\u00ebs s\u00eb saj. Raporti i performanc\u00ebs duhet t\u00eb ndihmoj\u00eb p\u00ebrdoruesit e mundsh\u00ebm q\u00eb t\u00eb marrin vendime n\u00eb lidhje me OJF-n\u00eb, t\u00eb vler\u00ebsojn\u00eb progresin e OJF-s\u00eb ndaj objektivave dhe t\u00eb kuptojn\u00eb planet e saj n\u00eb lidhje me q\u00ebllimet.<\/p>\n<p>Raportimi i mir\u00eb siguron nj\u00eb kontekst brenda t\u00eb cilit interpretohen pasqyrat financiare. Gjithashtu lidh aktivitetet dhe arritjet e raportuara me burimet e t\u00eb ardhurave t\u00eb p\u00ebrdorura p\u00ebr t&#8217;i \u00a0financuar \u00a0ato \u00a0si \u00a0dhe \u00a0shpenzimet \u00a0e \u00a0b\u00ebra \u00a0n\u00eb \u00a0ato \u00a0aktivitete. \u00a0Raporti \u00a0i \u00a0performanc\u00ebs \u00a0dhe pasqyrat financiare t\u00eb marra s\u00eb bashku duhet t\u00eb japin nj\u00eb pamje t\u00eb asaj q\u00eb ka b\u00ebr\u00eb nj\u00eb OJF (<em>produktet<\/em><em> e aktivitetit t\u00eb saj<\/em>) ose t\u00eb asaj q\u00eb ka arritur (<em>rezultatet<\/em><em> e saj<\/em>), ose \u00e7far\u00eb ndryshimi ka sjell\u00eb (<em>ndikimi<\/em><em> i saj<\/em>).<\/p>\n<h3>P\u00ebrgjegj\u00ebsia p\u00ebr p\u00ebrgatitjen, miratimin dhe publikimin e raportit t\u00eb performanc\u00ebs<\/h3>\n<p><strong>\u00a0<\/strong><strong>\u00a0<\/strong>P\u00ebrgjegj\u00ebsia p\u00ebr p\u00ebrgatitjen e raportit t\u00eb performanc\u00ebs i takon drejtimit t\u00eb OJF-s\u00eb. Nd\u00ebrsa p\u00ebrgjegj\u00ebsia p\u00ebr miratimin e raportit i takon Bordit Mbikqyr\u00ebs (ose nj\u00eb organi ekuivalent). Bordi n\u00eb t\u00ebr\u00ebsi, ose nj\u00eb an\u00ebtar i em\u00ebruar i Bordit q\u00eb vepron n\u00eb em\u00ebr t\u00eb tij, duhet t\u00eb miratoj\u00eb tekstin p\u00ebrfundimtar t\u00eb Raportit t\u00eb Performanc\u00ebs duke e n\u00ebnshkruar dhe datuar. Raporti i performanc\u00ebs publikohet sipas k\u00ebrkesave t\u00eb parashikuara n\u00eb ligjin e kontabilitetit p\u00ebr publikimin dhe depozitimin e pasqyrave financiare dhe raporteve t\u00eb tjera n\u00eb faqen e tyre t\u00eb internetit.<\/p>\n<h3>P\u00ebrmbajtja e raportit t\u00eb performanc\u00ebs s\u00eb OJF-s\u00eb<\/h3>\n<p><strong>\u00a0<\/strong>Raport i Performanc\u00ebs q\u00eb OJF-t\u00eb k\u00ebrkohet t\u00eb p\u00ebrgatisin n\u00eb mb\u00ebshtetje t\u00eb Ligjit 25\/2018 \u201cP\u00ebr kontabilitetin dhe pasqyrat financiare\u201d, mund t\u00eb paraqitet i ndar\u00eb n\u00eb kapitujt e m\u00ebposht\u00ebm:<\/p>\n<ul>\n<li>objektivat dhe aktivitetet;<\/li>\n<li>arritjet dhe performanca;<\/li>\n<li>raportimi financiar;<\/li>\n<li>struktura, drejtimi dhe mbik\u00ebqyrja<\/li>\n<li>t\u00eb tjera me interes nga OJF p\u00ebr t\u2019u paraqitur<\/li>\n<\/ul>\n<p><strong><em>Objektivat dhe aktivitetet. <\/em><\/strong>Raporti i performanc\u00ebs ofron informacione q\u00eb synojn\u00eb t\u00eb ndihmojn\u00eb p\u00ebrdoruesin t\u00eb kuptoj\u00eb se si OJF synon t\u00eb p\u00ebrmbush\u00eb q\u00ebllimet, aktivitetet q\u00eb nd\u00ebrmerr dhe \u00e7far\u00eb ka arritur. Sa \u00ebsht\u00eb e mundur, informacioni numerik i dh\u00ebn\u00eb n\u00eb raportin e performanc\u00ebs p\u00ebr \u00a0burimet \u00a0e \u00a0shpenzuara \u00a0p\u00ebr \u00a0aktivitete \u00a0t\u00eb \u00a0ve\u00e7anta \u00a0duhet \u00a0t\u00eb \u00a0jet\u00eb \u00a0n\u00eb \u00a0p\u00ebrputhje \u00a0me informacionin e dh\u00ebn\u00eb n\u00eb pasqyrat financiare. Organizatat jofitimprur\u00ebse duhet t\u00eb japin nj\u00eb p\u00ebrmbledhje t\u00eb:<\/p>\n<ul>\n<li>Q\u00ebllimeve, dhe<\/li>\n<li>Aktiviteteve kryesore t\u00eb nd\u00ebrmarra n\u00eb lidhje me ato q\u00ebllime.<\/li>\n<\/ul>\n<p><strong><em>Arritjet<\/em><\/strong> <strong><em>dhe performanca. <\/em><\/strong>Raporti i performanc\u00ebs duhet t\u00eb p\u00ebrmbaj\u00eb nj\u00eb p\u00ebrmbledhje t\u00eb arritjeve kryesore t\u00eb OJF-s\u00eb p\u00ebr periudh\u00ebn p\u00ebrkat\u00ebse t\u00eb raportimit. Do t\u00eb duhet t\u00eb identifikoj\u00eb ndryshimet q\u00eb ka sjell\u00eb aktiviteti i OJF-s\u00eb n\u00eb jet\u00ebn, kushtet dhe mjedisin e p\u00ebrfituesve t\u00eb saj dhe, n\u00ebse \u00ebsht\u00eb praktike, t\u00eb shpjegoj\u00eb ndonj\u00eb p\u00ebrfitim m\u00eb t\u00eb gjer\u00eb p\u00ebr shoq\u00ebrin\u00eb n\u00eb t\u00ebr\u00ebsi.<\/p>\n<p>OJF-t\u00eb inkurajohen t\u00eb zhvillojn\u00eb dhe t\u00eb p\u00ebrdorin raportimin e ndikimit n\u00eb shoq\u00ebri (<em>ndikimi,<\/em><em> pa dyshim q\u00eb \u00ebsht\u00eb shprehja p\u00ebrfundimtare e performanc\u00ebs s\u00eb nj\u00eb organizate jo-fitimprur\u00ebse<\/em>), megjith\u00ebse pranohet se mund t\u00eb ket\u00eb probleme t\u00eb matjes q\u00eb lidhen me k\u00ebt\u00eb qasje n\u00eb situata t\u00eb shumta.<\/p>\n<p>\u00cbsht\u00eb e r\u00ebnd\u00ebsishme q\u00eb lexuesi i raportit t\u00eb performanc\u00ebs t\u00eb kuptoj\u00eb gjithashtu natyr\u00ebn dhe shkall\u00ebn e rolit t\u00eb luajtur nga <em>vullnetar\u00ebt e papaguar (n\u00ebse ka)<\/em>. Ky kontribut nuk njihet n\u00eb pasqyrat financiare. Raporti i Performanc\u00ebs duhet t\u00eb p\u00ebrfshij\u00eb nj\u00eb p\u00ebrshkrim t\u00eb rolit t\u00eb luajtur nga vullnetar\u00ebt e papaguar dhe t\u00eb siguroj\u00eb nj\u00eb tregues t\u00eb natyr\u00ebs s\u00eb kontributit t\u00eb tyre n\u00eb pun\u00ebn e OJF-s\u00eb.<\/p>\n<p><strong><em>Raportimi<\/em><\/strong> <strong><em>financiar.<\/em><\/strong> Raporti i Performanc\u00ebs do t\u00eb p\u00ebrmbaj\u00eb nj\u00eb p\u00ebrmbledhje t\u00eb pozicionit financiar t\u00eb OJF-s\u00eb n\u00eb fund t\u00eb periudh\u00ebs s\u00eb raportimit, burimet kryesore t\u00eb financimit n\u00eb periudh\u00ebn raportuese dhe m\u00ebnyr\u00ebn se si k\u00ebto burime t\u00eb ardhurash jan\u00eb p\u00ebrdorur nga organizata p\u00ebr\u00a0 t\u00eb p\u00ebrmbushur q\u00ebllimin (et) e saj. Vler\u00ebsimi\u00a0 financiar mund plot\u00ebsohet me tregues kryesor\u00eb jofinanciare t\u00eb performanc\u00ebs, t\u00eb r\u00ebnd\u00ebsish\u00ebm p\u00ebr OJF-n\u00eb.<\/p>\n<p>N\u00eb dat\u00ebn e miratimit t\u00eb raportit t\u00eb performanc\u00ebs dhe pasqyrave financiare, \u00ebsht\u00eb me interes p\u00ebr p\u00ebrdoruesit e informacionit q\u00eb OJF t\u00eb shprehet p\u00ebr vijim\u00ebsin\u00eb e aktivitetit t\u00eb organizat\u00ebs.<\/p>\n<p><em>Fondet<\/em> <em>(grantet)<\/em> <em>e dh\u00ebna <\/em>nga OJF-t\u00eb jan\u00eb nj\u00eb aspekt i r\u00ebnd\u00ebsish\u00ebm i pun\u00ebs s\u00eb shum\u00eb prej tyre. N\u00ebse nuk paraqitet n\u00eb sh\u00ebnimet e pasqyrave financiare, informacioni duhet t\u00eb jepet n\u00eb raportin e performanc\u00ebs p\u00ebr t&#8217;u dh\u00ebn\u00eb p\u00ebrdoruesve t\u00eb pasqyrave financiare nj\u00eb kuptim t\u00eb qart\u00eb t\u00eb aktiviteteve ose projekteve q\u00eb jan\u00eb duke u financuar nga OJF-ja dhe n\u00ebse ndihma financiare u \u00ebsht\u00eb dh\u00ebn\u00eb direkt individ\u00ebve ose \u00ebsht\u00eb dh\u00ebn\u00eb p\u00ebr t\u00eb ndihmuar nj\u00eb tjet\u00ebr organizat\u00eb, p\u00ebr t\u00eb nd\u00ebrmarr\u00eb kjo e fundit aktivitete ose projekte. N\u00eb rastin e granteve dh\u00ebn\u00eb organizatave, informacioni p\u00ebr marr\u00ebsit (et) e financimit duhet t\u00eb sigurohet i plot\u00eb dhe i qart\u00eb n\u00eb m\u00ebnyr\u00eb q\u00eb p\u00ebrdoruesit t\u00eb vler\u00ebsojn\u00eb llojet dhe gam\u00ebn e organizatave t\u00eb mb\u00ebshtetura me fonde nga OJF-ja.<\/p>\n<p><strong><em>Struktura,<\/em><\/strong> <strong><em>drejtimi<\/em><\/strong> <strong><em>and the\u00a0<\/em><\/strong><em><b>mbik\u00ebqyrja<\/b>. <\/em>Raporti i Performanc\u00ebs do t\u00eb siguroj\u00eb informacion q\u00eb lidhet me organizimin dhe drejtimin e organizat\u00ebs, p\u00ebrfshir\u00eb m\u00ebnyr\u00ebn e mbik\u00ebqyrjes.<\/p>\n<p>Ky kapitull duhet t\u00eb p\u00ebrfshij\u00eb informacionin e m\u00ebposht\u00ebm p\u00ebr OJF-n\u00eb, ekipin drejtues dhe Bordin Mbik\u00ebqyr\u00ebs t\u00eb saj:<\/p>\n<ul>\n<li>emrin e organizat\u00ebs jo-fitimprur\u00ebse;<\/li>\n<li>\u00e7do em\u00ebr tjet\u00ebr q\u00eb OJF-ja p\u00ebrdor ose ka p\u00ebrdorur n\u00eb periudh\u00ebn (at) e m\u00ebparshme raportuese;<\/li>\n<li>numri i regjistrimit t\u00eb OJF-s\u00eb n\u00eb autoritetin n\u00eb t\u00eb cilin regjistrohet si nj\u00eb organizat\u00eb jofitimprur\u00ebse dhe NIPT-i;<\/li>\n<li>adres\u00ebn e zyr\u00ebs kryesore;<\/li>\n<li>Struktur\u00ebn organizative t\u00eb OJF-s\u00eb dhe, aty ku \u00ebsht\u00eb e nevojshme, ato t\u00eb filialeve t\u00eb saj;<\/li>\n<li>M\u00ebnyr\u00ebn si OJF merr vendime, p\u00ebr shembull, cilat lloje t\u00eb vendimeve merren nga ekipi drejtues dhe cilat i jan\u00eb deleguar stafit;<\/li>\n<\/ul>\n<p>Gjithashtu raporti i performanc\u00ebs mund t\u00eb p\u00ebrfshij\u00eb edhe informacione si m\u00eb posht\u00eb:<\/p>\n<ul>\n<li>emrat e t\u00eb gjith\u00eb atyre q\u00eb ishin n\u00eb ekipin drejtues n\u00eb dat\u00ebn kur u p\u00ebrgatit raporti i performanc\u00ebs ose q\u00eb sh\u00ebrbeu si drejtimi i OJF-s\u00eb n\u00eb periudh\u00ebn raportuese;<\/li>\n<li>emrat e t\u00eb\u00a0 gjith\u00eb atyre\u00a0 q\u00eb\u00a0 ishin\u00a0 n\u00eb Bordin\u00a0 e OJF-s\u00eb\u00a0 n\u00eb\u00a0 dat\u00ebn\u00a0 kur\u00a0 u miratua raporti i performanc\u00ebs ose q\u00eb sh\u00ebrbeu si Bordi i tij n\u00eb periudh\u00ebn<\/li>\n<li>n\u00ebse \u00ebsht\u00eb e r\u00ebnd\u00ebsishme, jepet fakti q\u00eb OJF \u00ebsht\u00eb pjes\u00eb e nj\u00eb rrjeti m\u00eb t\u00eb gjer\u00eb (p\u00ebr shembull n\u00ebse \u00ebsht\u00eb e lidhur me nj\u00eb grup ombrell\u00eb), dhe si, n\u00ebse ndodh, ndikon kjo p\u00ebrkat\u00ebsi n\u00eb politikat operative t\u00eb miratuara nga OJF;<\/li>\n<li>marr\u00ebdh\u00ebniet midis OJF-s\u00eb dhe pal\u00ebve t\u00eb Paraqiten me holl\u00ebsi marr\u00ebdh\u00ebniet me \u00e7do OJF apo organizat\u00eb tjet\u00ebr me t\u00eb cilat OJF bashk\u00ebpunon n\u00eb ndjekjen e objektivave t\u00eb saj shoq\u00ebrore;<\/li>\n<li>nj\u00eb p\u00ebrshkrim t\u00eb politik\u00ebs s\u00eb diversitetit t\u00eb aplikuar n\u00eb lidhje me ekipin drejtues dhe Bordin e OJF-s\u00eb me fokus n\u00eb aspekte t\u00eb tilla si, p\u00ebr shembull, mosha, gjinia, prejardhja, arsimimi, P\u00ebrve\u00e7 p\u00ebrshkrimit t\u00eb politik\u00ebs s\u00eb diversitetit paraqitjen objektivat e k\u00ebsaj politike t\u00eb diversitetit dhe rezultatet q\u00eb ka dh\u00ebn\u00eb n\u00eb periudh\u00ebn raportuese.<\/li>\n<\/ul>\n<p>Source: <a href=\"http:\/\/kkk.gov.al\/index.php?gj=sh\">K\u00ebshilli Komb\u00ebtar i Kontabilitetit.<\/a><\/p>\n<p>Shkarko k\u00ebtu <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/06\/Udhezuesi-per-raportin-e-performances_publikuar.pdf\">Udhezuesi per raportin e performances_publikuar<\/a><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>K\u00ebshilli Komb\u00ebtar i Kontabilitetit (KKK), ka publikuar n\u00eb faqen e tyre zyrtare n\u00eb http:\/\/kkk.gov.al Udh\u00ebzuesin, P\u00ebr Raportin e Performanc\u00ebs s\u00eb Organizatave Jofitimprur\u00ebse (OJF) n\u00eb Shqip\u00ebri. Lexo m\u00eb posht\u00eb Udh\u00ebzuesin e plot\u00eb. P\u00ebrmbledhja dhe q\u00ebllimi i Raportit t\u00eb Performanc\u00ebs t\u00eb OJF-s\u00eb \u00a0N\u00eb zbatim t\u00eb nenit 22 (3) t\u00eb Ligjit 25\/2018 \u201cP\u00ebr kontabilitetin dhe pasqyrat financiare\u201d, organizatave [&hellip;]<\/p>","protected":false},"author":1,"featured_media":12761,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[139,111,96,98],"class_list":["post-12753","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-keshilli-kombetar-i-kontabilitetit-kkk","tag-ojf","tag-pasqyra-financiare","tag-udhezim"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>N\u00eb zbatim t\u00eb Ligjit 25\/2018 &quot;P\u00ebr kontabilitetin dhe pasqyrat financiare&quot;, neni 22(3), K\u00ebshilli Komb\u00ebtar i Kontabilitetit ka hartuar dhe miratuar Formatin e Raportit t\u00eb Performanc\u00ebs s\u00eb OJF-ve dhe Udh\u00ebzimin p\u00ebr plot\u00ebsimin e tij. - 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\/ne-zbatim-te-ligjit-25-2018-per-kontabilitetin-dhe-pasqyrat-financiare-neni-223-keshilli-kombetar-i-kontabilitetit-ka-hartuar-dhe-miratuar-formatin-e-raportit-te-performances-se-ojf-ve-dhe-udh\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"N\u00eb zbatim t\u00eb Ligjit 25\/2018 &quot;P\u00ebr kontabilitetin dhe pasqyrat financiare&quot;, neni 22(3), K\u00ebshilli Komb\u00ebtar i Kontabilitetit ka hartuar dhe miratuar Formatin e Raportit t\u00eb Performanc\u00ebs s\u00eb OJF-ve dhe Udh\u00ebzimin p\u00ebr plot\u00ebsimin e tij. - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"K\u00ebshilli Komb\u00ebtar i Kontabilitetit (KKK), ka publikuar n\u00eb faqen e tyre zyrtare n\u00eb http:\/\/kkk.gov.al Udh\u00ebzuesin, P\u00ebr Raportin e Performanc\u00ebs s\u00eb Organizatave Jofitimprur\u00ebse (OJF) n\u00eb Shqip\u00ebri. 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