99\u00a0 Nj\u00eb ndryshim n\u00eb politikat kontab\u00ebl do t\u00eb zbatohet n\u00eb retrospektiv\u00eb, duke u kthyer prapa deri n\u00eb fillimin e periudh\u00ebs m\u00eb t\u00eb hershme t\u00eb paraqitur, p\u00ebrve\u00e7 rasteve kur (a) nj\u00eb ndryshim n\u00eb politik\u00ebn kontab\u00ebl ka ardhur nga nj\u00eb SKK i ri dhe aty jan\u00eb p\u00ebrshkruar dispozita t\u00eb ndryshme p\u00ebr metod\u00ebn e kalimit n\u00eb politik\u00ebn e re, ose (b) efekti i ndryshimit t\u00eb politik\u00ebs kontab\u00ebl, n\u00eb periudhat kontab\u00ebl t\u00eb m\u00ebparshme, nuk mund t\u00eb vler\u00ebsohet me besueshm\u00ebri.<\/p>\n\n\n\n
99A Nj\u00ebsit\u00eb ekonomike t\u00eb vogla p\u00ebrjashtohen nga zbatimi i paragrafit 99. K\u00ebto nj\u00ebsi i zbatojn\u00eb ndryshimet n\u00eb politikat kontab\u00ebl n\u00eb prospektiv\u00eb.<\/p>\n\n\n\n
116\u00a0\u00a0Kontabilizimi i ngjarjeve q\u00eb ndodhin pas mbylljes s\u00eb periudh\u00ebs raportuese, por para dat\u00ebs kur pasqyrat financiare autorizohen p\u00ebr t\u201fu publikuar, varet nga fakti n\u00ebse k\u00ebto ngjarje jan\u00eb t\u00eb tilla q\u00eb k\u00ebrkojn\u00eb rregullim ose jo.<\/p>\n\n\n\n
117 Ngjarja pas periudh\u00ebs raportuese p\u00ebr t\u00eb cil\u00ebn duhet t\u00eb b\u00ebhen rregullime, \u00ebsht\u00eb nj\u00eb ngjarje q\u00eb evidenton kushte q\u00eb kan\u00eb ekzistuar n\u00eb dat\u00ebn e mbylljes s\u00eb periudh\u00ebs raportuese. Nj\u00eb nj\u00ebsi ekonomike duhet t\u00eb rregulloj\u00eb shumat e njohura n\u00eb pasqyrat e saj financiare, duke p\u00ebrfshir\u00eb dh\u00ebnien e informacioneve p\u00ebrkat\u00ebse shpjeguese, p\u00ebr t\u00eb pasqyruar ngjarjet rregulluese pas p\u00ebrfundimit t\u00eb periudh\u00ebs raportuese.<\/p>\n\n\n\n
118 Ngjarjet, p\u00ebr t\u00eb cilat nuk b\u00ebhen rregullime jan\u00eb ngjarjet q\u00eb nuk evidentojn\u00eb kushtet q\u00eb kan\u00eb ekzistuar pas mbylljes s\u00eb periudh\u00ebs raportuese. Nj\u00ebsia ekonomike nuk do t\u00eb korrigjoj\u00eb shumat e njohura n\u00eb pasqyrat e saj financiare p\u00ebr t\u00eb reflektuar ngjarjet p\u00ebr t\u00eb cilat nuk b\u00ebhen rregullime, pas p\u00ebrfundimit t\u00eb periudh\u00ebs raportuese. Efekti i ngjarjeve p\u00ebr t\u00eb cilat nuk b\u00ebhen rregullime do t\u00eb p\u00ebrshkruhet n\u00eb sh\u00ebnimet shpjeguese t\u00eb pasqyrave financiare n\u00ebse ato jan\u00eb materiale.<\/p>\n\n\n\n
118A Paragraf\u00ebt 116-118 nuk jan\u00eb t\u00eb zbatuesh\u00ebm nga nj\u00ebsit\u00eb ekonomike t\u00eb vogla, t\u00eb p\u00ebrcaktuara si t\u00eb tilla n\u00eb ligjin p\u00ebr kontabilitetin.<\/p>\n\n\n\n
120. Nj\u00ebsia ekonomike duhet t\u00eb paraqes\u00eb n\u00eb sh\u00ebnimet shpjeguese t\u00eb pasqyrave financiare nj\u00eb p\u00ebrmbledhje t\u00eb politikave kryesore kontab\u00ebl, t\u00eb p\u00ebrdorura n\u00eb p\u00ebrgatitjen e pasqyrave financiare.<\/p>\n\n\n\n
121. N\u00eb rastet kur nj\u00eb ndryshim i k\u00ebtij Standardi ndikon n\u00eb periudh\u00ebn aktuale ose ndonj\u00eb periudh\u00eb t\u00eb m\u00ebparshme, apo mund t\u00eb ket\u00eb nj\u00eb efekt n\u00eb periudhat e ardhshme, nj\u00ebsia ekonomike duhet t\u00eb jap\u00eb informacionin shpjegues n\u00eb vijim: (a) llojin e ndryshimit n\u00eb politik\u00ebn kontab\u00ebl; (b) p\u00ebr periudh\u00ebn aktuale dhe \u00e7do periudh\u00eb t\u00eb m\u00ebparshme t\u00eb paraqitur, deri n\u00eb mas\u00ebn e mundshme, shum\u00ebn e rregullimit p\u00ebr \u00e7do z\u00eb t\u00eb prekur t\u00eb pasqyrave financiare; (c) shum\u00ebn e rregullimit q\u00eb lidhet me periudhat para atyre t\u00eb paraqitura, p\u00ebr aq sa \u00ebsht\u00eb e zbatueshme; (d) nj\u00eb shpjegim n\u00eb rastet kur \u00ebsht\u00eb i pazbatuesh\u00ebm p\u00ebrcaktimi i shumave t\u00eb deklaruara n\u00eb (b) ose (c) m\u00eb sip\u00ebr; Pasqyrat financiare t\u00eb periudhave t\u00eb m\u00ebpasshme nuk duhet t\u00eb p\u00ebrs\u00ebrisin k\u00ebto informacione shpjeguese.<\/p>\n\n\n\n
121A K\u00ebrkesat e paragrafit 121 nuk jan\u00eb t\u00eb zbatueshme p\u00ebr nj\u00ebsit\u00eb ekonomike t\u00eb vogla, t\u00eb p\u00ebrcaktuara si t\u00eb tilla n\u00eb ligjin p\u00ebr kontabilitetin.<\/p>\n\n\n\n
122. N\u00eb rastet kur nj\u00eb ndryshim i vullnetsh\u00ebm n\u00eb politik\u00ebn kontab\u00ebl ndikon n\u00eb periudh\u00ebn aktuale ose n\u00eb ndonj\u00eb periudh\u00eb t\u00eb m\u00ebparshme, nj\u00ebsia ekonomike duhet t\u00eb jap\u00eb informacionin shpjegues n\u00eb vijim: (a) llojin e ndryshimit n\u00eb politik\u00ebn kontab\u00ebl; (b) arsyet se p\u00ebrse zbatimi i politik\u00ebs s\u00eb re kontab\u00ebl siguron informacion t\u00eb besuesh\u00ebm dhe m\u00eb t\u00eb p\u00ebrshtatsh\u00ebm; (c) p\u00ebr aq sa \u00ebsht\u00eb e zbatueshme, shum\u00ebn e rregullimit p\u00ebr \u00e7do z\u00eb t\u00eb prekur t\u00eb pasqyrave financiare, treguar ve\u00e7mas: (i) p\u00ebr periudh\u00ebn aktuale; (ii) p\u00ebr secil\u00ebn periudh\u00eb t\u00eb m\u00ebparshme t\u00eb paraqitur; dhe (iii) n\u00eb total p\u00ebr periudhat para atyre t\u00eb paraqitura.<\/p>\n\n\n\n
123. N\u00ebse m\u00ebnyra e paraqitjes s\u00eb politikave kontab\u00ebl dhe\/ose informacionit kontab\u00ebl ka ndryshuar, at\u00ebher\u00eb n\u00eb sh\u00ebnimet shpjeguese do t\u00eb shpjegohet: (a) p\u00ebrshkrimi i ndryshimit dhe arsyeja e ndryshimit; (b) efekti i tij mbi z\u00ebrat e pasqyr\u00ebs s\u00eb pozicionit financiar dhe pasqyr\u00ebs s\u00eb performanc\u00ebs financiare; (c) n\u00ebse ndryshimi nuk \u00ebsht\u00eb njohur n\u00eb retrospektiv\u00eb, do t\u00eb jepet shpjegimi i situat\u00ebs, p\u00ebrshkrimi i efektit t\u00eb politik\u00ebs s\u00eb re, si dhe ushtrimet e m\u00ebparshme t\u00eb ndikuara nga ndryshimi.<\/p>\n\n\n\n
123A K\u00ebrkesat e paragraf\u00ebve 122 dhe 123 jan\u00eb t\u00eb zbatueshme p\u00ebr nj\u00ebsit\u00eb ekonomike t\u00eb vogla vet\u00ebm n\u00eb rastet kur:<\/p>\n\n\n\n
Nj\u00ebsit\u00eb ekonomike t\u00eb vogla duhet t\u00eb japin informacionin shpjegues n\u00eb vijim: (a) llojin e ndryshimit n\u00eb politik\u00ebn kontab\u00ebl ose ndryshimit n\u00eb paraqitjen e informacionit financiar; (b) arsyet se p\u00ebrse zbatimi i politik\u00ebs s\u00eb re kontab\u00ebl apo paraqitjes s\u00eb re sigurojn\u00eb informacion t\u00eb besuesh\u00ebm dhe m\u00eb t\u00eb p\u00ebrshtatsh\u00ebm;<\/p>\n\n\n\n
124. N\u00eb ato raste kur, p\u00ebr hir t\u00eb nj\u00eb paraqitje sa m\u00eb t\u00eb v\u00ebrtet\u00eb e t\u00eb besueshme, dispozitat e disa Standardeve Komb\u00ebtare t\u00eb Kontabilitetit nuk jan\u00eb zbatuar, at\u00ebher\u00eb n\u00eb sh\u00ebnimet shpjeguese do t\u00eb shpjegohet: (a) dispozita e SKK-s\u00eb q\u00eb nuk \u00ebsht\u00eb ndjekur; (b) arsyeja p\u00ebr mosndjekjen e saj; (c) efekti mbi z\u00ebrat e pasqyr\u00ebs s\u00eb pozicionit financiar dhe t\u00eb pasqyr\u00ebs s\u00eb performanc\u00ebs financiare.<\/p>\n\n\n\n
124A K\u00ebrkesa e parashikuar n\u00eb paragrafin 124, pika c, nuk \u00ebsht\u00eb e zbatueshme p\u00ebr nj\u00ebsit\u00eb ekonomike t\u00eb vogla.<\/p>\n\n\n\n
125. Nj\u00ebsia ekonomike duhet t\u00eb jap\u00eb informacione shpjeguese mbi llojin e \u00e7do ndryshimi n\u00eb vler\u00ebsimin kontab\u00ebl dhe efektin e ndryshimit n\u00eb aktivet, detyrimet, t\u00eb ardhurat dhe shpenzimet p\u00ebr periudh\u00ebn aktuale. N\u00ebse nj\u00ebsia ekonomike mund t\u00eb vler\u00ebsoj\u00eb efektin e ndryshimit n\u00eb nj\u00eb ose m\u00eb shum\u00eb periudha t\u00eb ardhshme, at\u00ebher\u00eb duhet t\u00eb jap\u00eb informacione shpjeguese p\u00ebr k\u00ebto vler\u00ebsime. P\u00ebrjashtim b\u00ebjn\u00eb nj\u00ebsit\u00eb ekonomike t\u00eb vogla t\u00eb cilat nuk japin shpjegime t\u00eb m\u00ebtejshme p\u00ebr t\u00eb shpjeguar efektin e ndryshimeve t\u00eb vler\u00ebsimeve kontab\u00ebl n\u00eb periudhat e ardhshme.<\/p>\n\n\n\n
126. N\u00eb ato raste, kur zbulohen gabime materiale nga ushtrime t\u00eb m\u00ebparshme, n\u00eb sh\u00ebnimet shpjeguese do t\u00eb paraqitet: (a) lloji i gabimit t periudh\u00ebs s\u00eb m\u00ebparshme; (b) p\u00ebr secil\u00ebn periudh\u00eb t\u00eb m\u00ebparshme t\u00eb paraqitur, p\u00ebr aq sa \u00ebsht\u00eb e zbatueshme, shuma e korrigjimit p\u00ebr \u00e7do z\u00eb t\u00eb prekur t\u00eb pasqyrave financiare; (c) p\u00ebr aq sa \u00ebsht\u00eb e zbatueshme, shuma e korrigjimit n\u00eb fillim t\u00eb periudh\u00ebs m\u00eb t\u00eb hershme t\u00eb m\u00ebparshme t\u00eb paraqitur; (d) nj\u00eb shpjegim n\u00ebse nuk \u00ebsht\u00eb i zbatuesh\u00ebm p\u00ebrcaktimi i shumave t\u00eb shpjeguara n\u00eb (b) ose (c) m\u00eb sip\u00ebr. Pasqyrat financiare t\u00eb periudhave t\u00eb m\u00ebpasshme nuk duhet t\u00eb p\u00ebrs\u00ebrisin k\u00ebto informacione shpjeguese.<\/p>\n\n\n\n
126A Nj\u00ebsit\u00eb ekonomike t\u00eb vogla, n\u00eb rastet kur zbulohen gabime materiale, paraqesin n\u00eb sh\u00ebnimet shpjeguese llojin e gabimit t\u00eb periudh\u00ebs s\u00eb m\u00ebparshme dhe efektin e korrigjimit t\u00eb tij n\u00eb aktivet, detyrimet, t\u00eb ardhurat dhe shpenzimet p\u00ebr periudh\u00ebn aktuale.<\/p>\n\n\n\n
127. N\u00eb sh\u00ebnimet shpjeguese duhet t\u00eb p\u00ebrshkruhen ngjarjet materiale p\u00ebr t\u00eb cilat mund t\u00eb b\u00ebhen rregullime pas p\u00ebrfundimit t\u00eb periudh\u00ebs raportuese si dhe efekti i tyre mbi shifrat financiare t\u00eb paraqitura n\u00eb pasqyrat financiare.<\/p>\n\n\n\n
128. Nj\u00ebsia ekonomike duhet t\u00eb jap\u00eb informacionet e m\u00ebposhtme shpjeguese p\u00ebr \u00e7do kategori ngjarjeje pas p\u00ebrfundimit t\u00eb periudh\u00ebs raportuese, q\u00eb nuk mund t\u00eb rregullohet: (a) llojin e ngjarjes; (b) nj\u00eb vler\u00ebsim t\u00eb efektit t\u00eb saj financiar; (c) nj\u00eb deklarat\u00eb q\u00eb nj\u00eb vler\u00ebsim i till\u00eb nuk mund t\u00eb b\u00ebhet.<\/p>\n\n\n\n
128A K\u00ebrkesat e paragraf\u00ebve 127 dhe 128 nuk jan\u00eb t\u00eb zbatueshme p\u00ebr nj\u00ebsit\u00eb ekonomike t\u00eb vogla.<\/p>\n\n\n\n
129. N\u00ebse ka pasiguri n\u00eb lidhje me vazhdim\u00ebsin\u00eb e veprimtaris\u00eb s\u00eb nj\u00ebsis\u00eb ekonomike, n\u00eb sh\u00ebnimet shpjeguese duhet t\u00eb jepen faktor\u00ebt q\u00eb shkaktojn\u00eb k\u00ebt\u00eb pasiguri. N\u00ebse pasqyrat financiare jan\u00eb p\u00ebrgatitur mbi baz\u00ebn e likuidimit t\u00eb operacioneve t\u00eb nj\u00ebsis\u00eb ekonomike, at\u00ebher\u00eb do t\u00eb shpjegohet arsyeja dhe baza e p\u00ebrgatitjes.<\/p>\n\n\n\n
90. Nj\u00eb nj\u00ebsi ekonomike duhet t\u00eb jap\u00eb informacione n\u00eb sh\u00ebnimet shpjeguese rreth supozimeve ky\u00e7e lidhur me t\u00eb ardhmen, dhe burime t\u00eb tjera kryesore t\u00eb pasiguris\u00eb s\u00eb vler\u00ebsimit n\u00eb dat\u00ebn e raportimit, t\u00eb cilat ka shum\u00eb mund\u00ebsi t\u00eb sjellin nj\u00eb rregullim material n\u00eb vlerat kontab\u00ebl neto t\u00eb aktiveve dhe detyrimeve brenda vitit t\u00eb ardhsh\u00ebm financiar. P\u00ebrsa i p\u00ebrket k\u00ebtyre aktiveve dhe detyrimeve, sh\u00ebnimet shpjeguese duhet t\u00eb p\u00ebrfshijn\u00eb detajet e: (a) natyr\u00ebs s\u00eb tyre; (b) vler\u00ebs s\u00eb tyre kontab\u00ebl n\u00eb fund t\u00eb periudh\u00ebs raportuese.<\/p>\n\n\n\n
90A Nj\u00ebsit\u00eb ekonomike t\u00eb vogla p\u00ebrjashtohen nga zbatimi i paragrafit 90.<\/p>\n\n\n\n
38. Nj\u00eb nj\u00ebsi ekonomike duhet t\u00eb jap\u00eb informacion p\u00ebr vler\u00ebn kontab\u00ebl t\u00eb secilit prej kategorive vijuese t\u00eb aktiveve dhe detyrimeve financiare (n\u00eb total) n\u00eb dat\u00ebn e raportimit, ose n\u00eb pasqyr\u00ebn e pozicionit financiar, ose n\u00eb sh\u00ebnimet shpjeguese:<\/p>\n\n\n\n
(a) aktivet financiare q\u00eb jan\u00eb instrumente borxhi t\u00eb matura me koston e amortizuar (paragrafi 15(a)).<\/p>\n\n\n\n
(b) detyrime financiare t\u00eb matura me koston e amortizuar (paragrafi 15(a)).<\/p>\n\n\n\n
(f) zotime huaje t\u00eb matura me kosto minus zhvler\u00ebsim (paragrafi 15(b)).<\/p>\n\n\n\n
39. Nj\u00eb nj\u00ebsi duhet t\u00eb jap\u00eb informacion shpjegues q\u00eb i jep mund\u00ebsi p\u00ebrdoruesve t\u00eb pasqyrave financiare t\u00eb vler\u00ebsojn\u00eb r\u00ebnd\u00ebsin\u00eb q\u00eb kan\u00eb instrumentet financiare n\u00eb pozicionin dhe performanc\u00ebn e vet\u00eb nj\u00ebsis\u00eb. P\u00ebr shembull, informacioni p\u00ebr huan\u00eb afatgjat\u00eb normalisht do t\u00eb p\u00ebrfshinte afatet dhe kushtet e instrumentit t\u00eb borxhit (si norma e interesit, maturimi, grafiku i ripagimit dhe kufizimet q\u00eb instrumenti i borxhit i imponon nj\u00ebsis\u00eb).<\/p>\n\n\n\n
40. N\u00ebse nj\u00eb nj\u00ebsi i ka transferuar aktivet financiare nj\u00eb pale t\u00eb tret\u00eb n\u00eb nj\u00eb transaksion q\u00eb nuk kualifikohet p\u00ebr \u00e7regjistrim (shiko paragraf\u00ebt 28\u201330), nj\u00ebsia duhet t\u00eb jap\u00eb informacion shpjegues p\u00ebr secil\u00ebn nga klasat vijuese t\u00eb aktiveve financiare:<\/p>\n\n\n\n
(a) natyr\u00ebn e aktiveve;<\/p>\n\n\n\n
(b) natyr\u00ebn e risqeve dhe p\u00ebrfitimeve nga zot\u00ebrimi ndaj t\u00eb cilave nj\u00ebsia mbetet e ekspozuar;<\/p>\n\n\n\n
(c)vlerat kontab\u00ebl t\u00eb aktiveve dhe t\u00eb \u00e7do detyrimi p\u00ebrkat\u00ebs, q\u00eb nj\u00ebsia vazhdon t\u2019i njoh\u00eb.<\/p>\n\n\n\n
41. Kur nj\u00eb nj\u00ebsi ka vendosur aktive financiare si kolateral p\u00ebr detyrimet ekzistuese ose detyrimet e kusht\u00ebzuara, ajo duhet t\u00eb jap\u00eb informacion shpjegues si m\u00eb posht\u00eb: (a) vler\u00ebn kontab\u00ebl t\u00eb aktiveve financiare t\u00eb vendosura si kolateral. (b) afatet dhe kushtet e kolateralit.<\/p>\n\n\n\n
42. P\u00ebr huat\u00eb e pagueshme t\u00eb njohura n\u00eb dat\u00ebn e raportimit p\u00ebr t\u00eb cilat ka pasur shkelje t\u00eb afateve ose mospagim t\u00eb principalit, interesit, apo shkelje t\u00eb kushteve t\u00eb shlyerjes q\u00eb nuk jan\u00eb korrigjuar n\u00eb dat\u00ebn e raportimit, nj\u00eb nj\u00ebsi ekonomike duhet t\u00eb jap\u00eb informacion shpjegues si vijon:<\/p>\n\n\n\n
(a) detajet e k\u00ebsaj shkelje ose mospagese;<\/p>\n\n\n\n
(b) vler\u00ebn kontab\u00ebl t\u00eb huave t\u00eb pagueshme n\u00eb dat\u00ebn e raportimit;<\/p>\n\n\n\n
(c) n\u00ebse shkelja ose mospagesa \u00ebsht\u00eb korrigjuar, ose n\u00ebse afatet e huas\u00eb s\u00eb pagueshme jan\u00eb rinegociuar, p\u00ebrpara se pasqyrat financiare t\u00eb aprovoheshin p\u00ebr publikim.<\/p>\n\n\n\n
43. Nj\u00eb nj\u00ebsi duhet t\u00eb jap\u00eb informacion shpjegues p\u00ebr z\u00ebrat vijues t\u00eb t\u00eb ardhurave, shpenzimeve, fitimeve ose humbjeve: (a) t\u00eb ardhurat, shpenzimet, fitimet ose humbjet, nga: (i) aktivet financiare t\u00eb matura me koston e amortizuar. (ii) detyrimet financiare t\u00eb matura me koston e amortizuar. (b) t\u00eb ardhurat totale nga interesi dhe shpenzimet totale nga interesi (t\u00eb llogaritura duke p\u00ebrdorur metod\u00ebn e interesit efektiv) (c) shum\u00ebn e \u00e7do humbjeje nga zhvler\u00ebsimi p\u00ebr \u00e7do klas\u00eb t\u00eb aktiveve financiare.<\/p>\n\n\n\n
43A Nj\u00ebsit\u00eb ekonomike t\u00eb vogla p\u00ebrjashtohen nga zbatimi i paragraf\u00ebve 38-43.<\/p>\n\n\n\n
34. N\u00eb informacionet plot\u00ebsuese t\u00eb pasqyrave financiare n\u00eb lidhje me inventar\u00ebt duhet t\u00eb paraqitet informacioni i m\u00ebposht\u00ebm:<\/p>\n\n\n\n
(a) politikat kontab\u00ebl t\u00eb p\u00ebrdorura si dhe formulat e p\u00ebrdorura p\u00ebr llogaritjen e kostos;<\/p>\n\n\n\n
(b) vler\u00ebn kontab\u00ebl t\u00eb t\u00eb gjith\u00eb z\u00ebrave t\u00eb inventareveinventar\u00ebve; si dhe vler\u00ebn kontab\u00ebl t\u00eb tyre sipas klasifikimit t\u00eb b\u00ebr\u00eb nga nj\u00ebsia ekonomike;<\/p>\n\n\n\n
(c) vler\u00ebn e inventar\u00ebve t\u00eb njohur si shpenzim gjat\u00eb periudh\u00ebs kontab\u00ebl;<\/p>\n\n\n\n
(d) shum\u00ebn e ndonj\u00eb zhvler\u00ebsimi t\u00eb inventarit ose rimarrje t\u00eb zhvler\u00ebsimeve t\u00eb m\u00ebparshme;<\/p>\n\n\n\n
(e) vler\u00ebn kontab\u00ebl t\u00eb inventarit t\u00eb dh\u00ebn\u00eb si garanci;<\/p>\n\n\n\n
(f) vler\u00ebn kontab\u00ebl t\u00eb inventar\u00ebve q\u00eb jan\u00eb n\u00eb ruajtje t\u00eb pal\u00ebve t\u00eb tjera;<\/p>\n\n\n\n
(g) informacion mbi inventarin, shumat dhe n\u00ebse \u00ebsht\u00eb e mundur p\u00ebrllogaritjen e vler\u00ebs, q\u00eb nuk jan\u00eb t\u00eb regjistruara n\u00eb pasqyr\u00ebn e pozicionit<\/p>\n\n\n\n
financiar t\u00eb nj\u00ebsis\u00eb ekonomike por q\u00eb jan\u00eb n\u00eb ruajtje t\u00eb saj.<\/p>\n\n\n\n
34A Nj\u00ebsit\u00eb ekonomike t\u00eb vogla p\u00ebrjashtohen nga zbatimi i pik\u00ebs (f) dhe (g) t\u00eb paragrafit 34.<\/p>\n\n\n\n
108. N\u00eb pasqyrat financiare shpjegohen bazat e matjes t\u00eb p\u00ebrdorura p\u00ebr p\u00ebrcaktimin e vler\u00ebs kontab\u00ebl bruto (e aplikueshme vet\u00ebm p\u00ebr AAM), metodat dhe normat e amortizimit (ose jeta e dobishme), t\u00eb p\u00ebrdorura p\u00ebr amortizimin e t\u00eb gjitha grupeve t\u00eb AAM dhe AAJM, analiza e ndryshimit n\u00eb vler\u00ebn kontab\u00ebl t\u00eb tyre, si dhe rakordimi i informacionit te m\u00ebposht\u00ebm:<\/p>\n\n\n\n
(a) kosto, amortizimi i akumuluar dhe vlera kontab\u00ebl n\u00eb fillim t\u00eb vitit ushtrimor;<\/p>\n\n\n\n
(b) blerjet dhe p\u00ebrmir\u00ebsimet gjat\u00eb periudh\u00ebs kontab\u00ebl;<\/p>\n\n\n\n
(c) shtesat nga kombinimet e bizneseve;<\/p>\n\n\n\n
(d) shpenzimet e amortizimit;<\/p>\n\n\n\n
(e) zvog\u00eblimet nga humbjet prej zhvler\u00ebsimit;<\/p>\n\n\n\n
(f) rimarrjet e humbjeve t\u00eb m\u00ebparshme nga zhvler\u00ebsimi;<\/p>\n\n\n\n
(g) daljet jasht\u00eb p\u00ebrdorimit\/shitjet;<\/p>\n\n\n\n
(h) riklasifikimet (duke p\u00ebrfshir\u00eb aktivet afatgjata t\u00eb mbajtura p\u00ebr shitje);<\/p>\n\n\n\n
(i) ndryshime t\u00eb tjera;<\/p>\n\n\n\n
(j) kosto, amortizimi i akumuluar dhe vlera kontab\u00ebl n\u00eb fund t\u00eb periudh\u00ebs kontab\u00ebl.<\/p>\n\n\n\n
Ky rakordim nuk duhet t\u00eb paraqitet p\u00ebr periudh\u00ebn e m\u00ebparshme.<\/p>\n\n\n\n
109. Gjithashtu, nj\u00ebsia nj\u00ebsit\u00eb ekonomike, p\u00ebrjashtuar nj\u00ebsit\u00eb ekonomike t\u00eb vogla, do t\u00eb jap\u00eb japin informacionet e m\u00ebposhtme: (a) Vlera kontab\u00ebl e elementeve t\u00eb AAM dhe AAJM, t\u00eb mbajtura peng si garanci p\u00ebr huamarrjet, apo n\u00eb t\u00eb cilat nj\u00ebsia ekonomike ka nj\u00eb titull t\u00eb kufizuar; (b) shuma e angazhimeve kontraktore p\u00ebr blerjen e tok\u00ebs, nd\u00ebrtesave, makinerive dhe pajisjeve.<\/p>\n\n\n\n
114. Nj\u00eb nj\u00ebsi ekonomike duhet t\u00eb jap\u00eb informacionet shpjeguese n\u00eb vijim p\u00ebr t\u00eb gjitha aktivet afatgjata t\u00eb investuara:<\/p>\n\n\n\n
(a) metodat dhe supozimet e r\u00ebnd\u00ebsishme t\u00eb p\u00ebrdorura n\u00eb p\u00ebrcaktimin e vler\u00ebs s\u00eb drejt\u00eb t\u00eb aktiveve afatgjata t\u00eb investuara;<\/p>\n\n\n\n
(b) shkall\u00ebn n\u00eb t\u00eb cil\u00ebn vlera e drejt\u00eb e aktivit afatgjat\u00eb t\u00eb investuar (si\u00e7 \u00ebsht\u00eb matur apo dh\u00ebn\u00eb informacioni shpjegues n\u00eb pasqyrat financiare)\u00ebsht\u00eb bazuar n\u00eb nj\u00eb vler\u00ebsim t\u00eb b\u00ebr\u00eb nga nj\u00eb ekspert i pavarur q\u00eb ka nj\u00eb kualifikim profesional t\u00eb njohur dhe p\u00ebrkat\u00ebs dhe p\u00ebrvoj\u00ebn e fundit n\u00eb vendin dhe klas\u00ebn e aktivit afatgjat\u00eb t\u00eb investuar q\u00eb \u00ebsht\u00eb duke u vler\u00ebsuar.<\/p>\n\n\n\n
N\u00ebse nuk ka pasur vler\u00ebsim t\u00eb till\u00eb, duhet t\u00eb jepet informacion shpjegues p\u00ebr k\u00ebt\u00eb fakt;<\/p>\n\n\n\n
(c) ekzistenc\u00ebn dhe shum\u00ebn e kufizimeve p\u00ebr mund\u00ebsin\u00eb e realizimit t\u00eb aktivit afatgjat\u00eb t\u00eb investuar apo remitancat e t\u00eb ardhurave nga dalja jasht\u00eb p\u00ebrdorimit;<\/p>\n\n\n\n
(d) detyrimet kontraktuale p\u00ebr blerjen, nd\u00ebrtimin dhe zhvillimin e aktivit afatgjat\u00eb t\u00eb investuar ose p\u00ebr riparime, mir\u00ebmbajtje apo zgjerime;<\/p>\n\n\n\n
(e) rakordimin nd\u00ebrmjet vlerave kontab\u00ebl t\u00eb aktiveve afatgjat\u00eb t\u00eb investuar n\u00eb fillim dhe n\u00eb fund t\u00eb periudh\u00ebs, duke i treguar ve\u00e7mas:<\/p>\n\n\n\n
(i) shtesat, duke dh\u00ebn\u00eb informacion shpjegues n\u00eb m\u00ebnyr\u00eb t\u00eb ve\u00e7ant\u00eb p\u00ebr ato shtesa q\u00eb rrjedhin nga blerjet n\u00ebp\u00ebrmjet kombinimeve t\u00eb biznesit;<\/p>\n\n\n\n
(ii) fitimet ose humbjet neto nga rregullimet e vler\u00ebs s\u00eb drejt\u00eb;<\/p>\n\n\n\n
(iii) transferimet n\u00eb toka, nd\u00ebrtesa, makineri dhe pajisje, kur nuk \u00ebsht\u00eb m\u00eb e disponueshme nj\u00eb mas\u00eb e besueshme e vler\u00ebs s\u00eb drejt\u00eb, pa kosto apo p\u00ebrpjekje t\u00eb panevojshme;<\/p>\n\n\n\n
(iv) transferimet n\u00eb dhe nga inventar\u00ebt apo pasuri e zot\u00ebruar nga pronari;<\/p>\n\n\n\n
(v) ndryshime t\u00eb tjera.<\/p>\n\n\n\n
Ky rakordim nuk duhet t\u00eb paraqitet p\u00ebr periudhat e m\u00ebparshme.<\/p>\n\n\n\n
114A Nj\u00ebsit\u00eb ekonomike t\u00eb vogla, n\u00ebse nuk zgjedhin t\u00eb zbatojn\u00eb modelin e vler\u00ebs s\u00eb drejt\u00eb p\u00ebr aktivet e investuara, p\u00ebrjashtohen nga zbatimi i<\/p>\n\n\n\n
pik\u00ebs (a), (b), (c) dhe (e.ii) t\u00eb paragrafit 114.<\/p>\n\n\n\n
59. P\u00ebr \u00e7do kombinim biznesi q\u00eb kryhet gjat\u00eb periudh\u00ebs, bler\u00ebsi do t\u00eb jap\u00eb informacione shpjeguese n\u00eb vijim:<\/p>\n\n\n\n
(a) emrat dhe p\u00ebrshkrimet e nj\u00ebsive ekonomike ose bizneseve t\u00eb kombinuara;<\/p>\n\n\n\n
(b) dat\u00ebn e blerjes;<\/p>\n\n\n\n
(c) p\u00ebrqindjen e instrumenteve t\u00eb kapitalit t\u00eb zakonsh\u00ebm t\u00eb bler\u00eb;<\/p>\n\n\n\n
(d) koston e kombinimit dhe nj\u00eb p\u00ebrshkrim t\u00eb p\u00ebrb\u00ebr\u00ebsve t\u00eb k\u00ebsaj kostoje (si mjete monetare, instrumente kapitali dhe instrumente borxhi);<\/p>\n\n\n\n
(d) shumat e njohura n\u00eb dat\u00ebn e blerjes p\u00ebr \u00e7do klas\u00eb t\u00eb aktiveve t\u00eb nj\u00ebsis\u00eb s\u00eb bler\u00eb, detyrimet dhe detyrimet e kusht\u00ebzuara, duke p\u00ebrfshir\u00eb emrin e mir\u00eb;<\/p>\n\n\n\n
(f) shumat e tep\u00ebrta t\u00eb njohura n\u00eb fitim ose humbje n\u00eb p\u00ebrputhje me paragrafin 32 dhe n\u00ebnz\u00ebrin n\u00eb pasqyr\u00ebn e t\u00eb ardhurave n\u00eb cilin \u00ebsht\u00eb njohur teprica.<\/p>\n\n\n\n
60. Nj\u00eb bler\u00ebs do t\u00eb jap\u00eb informacion shpjegues p\u00ebr rakordimin e vler\u00ebs kontab\u00ebl t\u00eb emrit t\u00eb mir\u00eb n\u00eb fillim dhe n\u00eb fund t\u00eb periudh\u00ebs raportuese, duke treguar ve\u00e7mas:<\/p>\n\n\n\n
(a) ndryshimet q\u00eb lindin nga kombinimet e biznesit t\u00eb ri;<\/p>\n\n\n\n
(b) humbjet nga zhvler\u00ebsimi;<\/p>\n\n\n\n
(c) nxjerrjet jasht\u00eb p\u00ebrdorimi t\u00eb bizneseve t\u00eb fituara m\u00eb par\u00eb;<\/p>\n\n\n\n
(d) ndryshimet e tjera.<\/p>\n\n\n\n
Ky rakordim nuk duhet t\u00eb paraqitet p\u00ebr periudhat e m\u00ebparshme.<\/p>\n\n\n\n
60A N\u00eb sh\u00ebnimet e pasqyrave financiare shpjegohen:<\/p>\n\n\n\n
– metodat e p\u00ebrdorura p\u00ebr llogaritjen e vler\u00ebs s\u00eb emrit t\u00eb mir\u00eb n\u00eb kombinimin e biznesit;<\/p>\n\n\n\n
– \u00e7do ndryshim i r\u00ebnd\u00ebsish\u00ebm i vler\u00ebs s\u00eb tij n\u00eb raport me vitin paraardh\u00ebs financiar.<\/p>\n\n\n\n
61. N\u00eb pasqyrat financiare t\u00eb konsoliduara duhen b\u00ebr\u00eb deklarimet e m\u00ebposhtme:<\/p>\n\n\n\n
(a) fakti q\u00eb pasqyrat jan\u00eb pasqyra financiare t\u00eb konsoliduara;<\/p>\n\n\n\n
m\u00eb shum\u00eb se gjysm\u00ebn e fuqis\u00eb votuese;<\/p>\n\n\n\n
p\u00ebrgatitjen e pasqyrave financiare t\u00eb konsoliduara;<\/p>\n\n\n\n
(d) natyr\u00ebn dhe shtrirjen e \u00e7do kufizimi dometh\u00ebn\u00ebs (p.sh, q\u00eb rezultojn\u00eb nga marr\u00ebveshjet e huamarrjes ose k\u00ebrkesat rregullatore) mbi aft\u00ebsin\u00eb e nj\u00ebsive t\u00eb kontrolluara p\u00ebr t\u2019i transferuar fonde shoq\u00ebris\u00eb m\u00ebm\u00eb n\u00eb form\u00ebn e dividend\u00ebve ose p\u00ebr t\u2019i ripaguar huat\u00eb.<\/p>\n\n\n\n
61A Nj\u00ebsit\u00eb ekonomike t\u00eb vogla, q\u00eb zgjedhin t\u00eb hartojn\u00eb pasqyra t\u00eb konsoliduara, zbatojn\u00eb k\u00ebrkesat e sh\u00ebnimeve shpjeguese t\u00eb paragraf\u00ebve 59-<\/p>\n\n\n\n
38. Nj\u00eb nj\u00ebsi ekonomike duhet t\u00eb jap\u00eb informacion shpjegues q\u00eb i jep mund\u00ebsi p\u00ebrdoruesve t\u00eb pasqyrave t\u00eb saj financiare p\u00ebr t\u00eb vler\u00ebsuar natyr\u00ebn dhe efektin financiar t\u00eb pasojave tatimore aktuale ose t\u00eb shtyra t\u00eb transaksioneve dhe ngjarjeve t\u00eb tjera t\u00eb njohura.<\/p>\n\n\n\n
39. Nj\u00eb nj\u00ebsi ekonomike duhet t\u00eb deklaroj\u00eb ve\u00e7mas p\u00ebrb\u00ebr\u00ebsit m\u00eb kryesor\u00eb t\u00eb shpenzimeve (t\u00eb ardhurave) tatimore. P\u00ebrb\u00ebr\u00ebs t\u00eb till\u00eb t\u00eb shpenzimeve (t\u00eb ardhurave) tatimore mund t\u00eb p\u00ebrfshijn\u00eb: (a)shpenzimet (t\u00eb ardhurat) tatimore aktuale; (b) \u00e7do rregullim i njohur n\u00eb periudh\u00ebn raportuese p\u00ebr tatimin aktual t\u00eb periudhave t\u00eb m\u00ebparshme; (c) shum\u00ebn e shpenzimit (t\u00eb ardhur\u00ebs) tatimore t\u00eb shtyr\u00eb, q\u00eb ka t\u00eb b\u00ebj\u00eb me krijimin dhe realizimin e diferencave t\u00eb p\u00ebrkohshme; (d) shum\u00ebn e shpenzimit (t\u00eb ardhur\u00ebs) tatimore t\u00eb shtyr\u00eb q\u00eb ka t\u00eb b\u00ebj\u00eb me ndryshimet n\u00eb normat tatimore ose aplikimin e tatimeve t\u00eb reja; (e) efektin n\u00eb shpenzimet tatimore t\u00eb shtyra q\u00eb lindin nga nj\u00eb ndryshim n\u00eb rezultatet e mundshme t\u00eb nj\u00eb rishikimi nga autoritetet tatimore (shiko paragrafin 31); (f) rregullimet n\u00eb shpenzimet tatimore t\u00eb shtyra q\u00eb lindin nga nj\u00eb ndryshim n\u00eb statusin tatimor t\u00eb nj\u00ebsis\u00eb ekonomike ose aksionar\u00ebve\/ortak\u00ebve t\u00eb saj; (g) \u00e7do ndryshim n\u00eb shum\u00ebn e provizionit (shiko paragraf\u00ebt 28 dhe 29); (h) shum\u00ebn e shpenzimit tatimor q\u00eb ka t\u00eb b\u00ebj\u00eb me ndryshimet n\u00eb politikat dhe gabimet kontab\u00ebl (shih SKK 1 Kuadri i p\u00ebrgjithsh\u00ebm p\u00ebr p\u00ebrgatitjen e pasqyrave financiare).<\/p>\n\n\n\n
40. Nj\u00eb nj\u00ebsi ekonomike duhet t\u00eb deklaroj\u00eb ve\u00e7mas si vijon:<\/p>\n\n\n\n
(a) shumat totale t\u00eb tatimeve aktuale dhe t\u00eb shtyra, q\u00eb kan\u00eb t\u00eb b\u00ebjn\u00eb me z\u00ebrat e ngarkuar ose kredituar drejtp\u00ebrdrejt n\u00eb kapital;<\/p>\n\n\n\n
(b) nj\u00eb shpjegim t\u00eb diferencave m\u00eb kryesore midis vlerave t\u00eb paraqitura n\u00eb kapital dhe vlerave t\u00eb raportuara tek autoritetet tatimore;<\/p>\n\n\n\n
(c) nj\u00eb shpjegim t\u00eb ndryshimeve n\u00eb norm\u00ebn(at) e zbatueshme tatimore krahasuar me periudh\u00ebn paraardh\u00ebse raportuese;<\/p>\n\n\n\n
(d) p\u00ebr \u00e7do lloj diference t\u00eb p\u00ebrkohshme dhe p\u00ebr \u00e7do lloj humbje tatimore ose tatimi t\u00eb zbritsh\u00ebm (rimbursuesh\u00ebm) t\u00eb pap\u00ebrdorur:<\/p>\n\n\n\n
(i) vler\u00ebn e detyrimeve tatimore t\u00eb shtyra, aktiveve tatimore t\u00eb shtyra dhe t\u00eb provizionit n\u00eb fund t\u00eb periudh\u00ebs raportuese dhe;<\/p>\n\n\n\n
(ii) nj\u00eb analiz\u00eb t\u00eb ndryshimit n\u00eb detyrimet tatimore t\u00eb shtyra, aktivet tatimore t\u00eb shtyra dhe provizonit gjat\u00eb periudh\u00ebs.<\/p>\n\n\n\n
(e) dat\u00ebn e skadimit, n\u00ebse ka, t\u00eb diferencave t\u00eb p\u00ebrkohshme, humbjeve tatimore dhe tatimeve t\u00eb zbritshme (rimbursueshme) t\u00eb pap\u00ebrdorura;<\/p>\n\n\n\n
(f) n\u00eb rrethanat e p\u00ebrshkruara n\u00eb paragrafin 32, nj\u00eb shpjegim t\u00eb natyr\u00ebs s\u00eb pasojave t\u00eb mundshme tatimore q\u00eb mund t\u00eb rezultojn\u00eb nga pagesa e dividend\u00ebve ndaj aksioner\u00ebve t\u00eb nj\u00ebsis\u00eb.<\/p>\n\n\n\n
40A N\u00ebse nj\u00ebsit\u00eb ekonomike t\u00eb vogla q\u00eb zgjedhin t\u00eb aplikojn\u00eb leht\u00ebsimin e parashikuar n\u00eb paragrafin 4 t\u00eb k\u00ebtij Standardi, i zbatojn\u00eb k\u00ebrkesat e paragraf\u00ebve 38-40 t\u00eb pjesshme, p\u00ebr aq sa ato kan\u00eb t\u00eb b\u00ebjm\u00eb me tatimin aktual. N\u00eb t\u00eb kund\u00ebrt, n\u00ebse njohin tatime t\u00eb shtyra, at\u00ebher\u00eb duhet t\u00eb paraqesin n\u00eb sh\u00ebnimet shpjeguese t\u00eb gjitha sa k\u00ebrkohen n\u00eb paragraf\u00ebt 38-40.<\/p>\n\n\n\n
29A. N\u00ebse nj\u00ebsit\u00eb ekonomike t\u00eb vogla zgjedhin t\u00eb mbajn\u00eb aktivet biologjike me vler\u00eb t\u00eb drejt\u00eb, Nn\u00eb sh\u00ebnimet shpjeguese t\u00eb pasqyrat pasqyrave financiare duhet t\u00eb jepet i plot\u00eb informacioni i k\u00ebrkuar n\u00eb paragrafin 29.<\/p>\n\n\n\n
30. N\u00eb pasqyrat financiare duhet t\u00eb jepet informacioni i m\u00ebposht\u00ebm, n\u00eb lidhje me aktivet biologjike t\u00eb matura me modelin e kostos:<\/p>\n\n\n\n
(a) nj\u00eb p\u00ebrshkrim t\u00eb \u00e7do klase t\u00eb aktiveve biologjike;<\/p>\n\n\n\n
(b) nj\u00eb shpjegim se p\u00ebrse vlera e drejt\u00eb nuk mund t\u00eb matet n\u00eb m\u00ebnyr\u00eb t\u00eb besueshme;<\/p>\n\n\n\n
(c) metod\u00ebn e p\u00ebrdorur t\u00eb amortizimit;<\/p>\n\n\n\n
(d) jet\u00ebt e dobishme ose norm\u00ebn e p\u00ebrdorur t\u00eb amortizimit;<\/p>\n\n\n\n
(e) vler\u00ebn kontab\u00ebl bruto dhe amortizimin e akumuluar (s\u00eb bashku me humbjet e akumuluara nga r\u00ebnia n\u00eb vler\u00eb) n\u00eb fillim dhe n\u00eb fund t\u00eb periudh\u00ebs.<\/p>\n\n\n\n
30A Nj\u00ebsit\u00eb ekonomike t\u00eb vogla, q\u00eb nuk zgjedhin t\u00eb mbajn\u00eb aktivet biologjike me modelin e vler\u00ebs s\u00eb drejt\u00eb, p\u00ebrjashtohen nga zbatimi i pik\u00ebs (b) t\u00eb paragrafit 30.<\/p>\n\n\n\n
58. Sh\u00ebnimet shpjeguese t\u00eb pasqyrave financiare p\u00ebrfshijn\u00eb gjithashtu:<\/p>\n\n\n\n
(a) P\u00ebrshkrimin e veprimtaris\u00eb t\u00eb mikronj\u00ebsis\u00eb dhe aktivitetin e saj kryesor;<\/p>\n\n\n\n
(b) Referencat e standardeve t\u00eb kontabilitetit t\u00eb p\u00ebrdorura p\u00ebr t\u00eb p\u00ebrgatitur pasqyrat financiare;<\/p>\n\n\n\n
(c) Shpjegimet mbi politikat kontab\u00ebl t\u00eb inventar\u00ebve;<\/p>\n\n\n\n
(d) Shpjegimet mbi aktivet dhe detyrimet e kusht\u00ebzuara;<\/p>\n\n\n\n
(e) Ndonj\u00eb informacion tjet\u00ebr t\u00eb r\u00ebnd\u00ebsish\u00ebm p\u00ebr t\u00eb kuptuarit e pasqyrave financiare.<\/p>\n\n\n\n
Shkarko k\u00ebtu <\/p>\n\n\n\n