{"id":17825,"date":"2023-02-12T19:16:38","date_gmt":"2023-02-12T19:16:38","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=17825"},"modified":"2023-02-12T19:16:40","modified_gmt":"2023-02-12T19:16:40","slug":"urdher-per-shpalljen-e-ndryshimeve-te-standardit-kombetar-te-kontabilitetit-nr-15-per-kontabilitetin-dhe-raportimin-financiar-te-mikronjesive-ekonomike-skk-15","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/urdher-per-shpalljen-e-ndryshimeve-te-standardit-kombetar-te-kontabilitetit-nr-15-per-kontabilitetin-dhe-raportimin-financiar-te-mikronjesive-ekonomike-skk-15\/","title":{"rendered":"Urdh\u00ebr &#8220;P\u00ebr shpalljen e ndryshimeve t\u00eb Standardit Komb\u00ebtar t\u00eb Kontabilitetit nr. 15, \u201cP\u00ebr kontabilitetin dhe raportimin financiar t\u00eb mikronj\u00ebsive ekonomike\u201d (SKK 15)"},"content":{"rendered":"<h1 class=\"has-text-align-center wp-block-heading\"><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/urdher-2022-12-30-291-1.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Urdhri 291, dat\u00eb 30.12.2022<\/a><\/h1>\n\n\n\n<p>N\u00eb mb\u00ebshtetje t\u00eb nenit 3, pika 4 dhe pika 5, t\u00eb ligjit nr. 25\/2018, \u201c<a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/ligj-2018-05-10-25-1.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">P\u00ebr kontabilitetin dhe pasqyrat financiare<\/a>\u201d, t\u00eb vendimit t\u00eb K\u00ebshillit t\u00eb Ministrave nr. 505, dat\u00eb 17.7.2019, \u201cP\u00ebr miratimin e rregullores s\u00eb brendshme t\u00eb organizimit dhe funksionimit t\u00eb K\u00ebshillit Komb\u00ebtar t\u00eb Kontabilitetit\u201d,<\/p>\n\n\n\n<p class=\"has-text-align-center\">URDH\u00cbROJ:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Shpalljen e ndryshimeve t\u00eb Standardit Nd\u00ebrkomb\u00ebtar t\u00eb Kontabilitetit nr. 15 \u201cP\u00ebr kontabilitetin dhe raportimin financiar t\u00eb mikronj\u00ebsive ekonomike (SKK 15)\u201d.<\/p><p>Ky urdh\u00ebr hyn n\u00eb fuqi pas botimit n\u00eb Fletoren Zyrtare.<br><\/p><cite>MINIST\u00cbR I FINANCAVE DHE EKONOMIS\u00cb<br>Delina Ibrahimaj<\/cite><\/blockquote>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1835\" height=\"869\" src=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/image.png\" alt=\"Ndryshimet e r\u00ebnd\u00ebsishme SKK. 15\" class=\"wp-image-17829\" srcset=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/image.png 1835w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/image-300x142.png 300w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/image-1024x485.png 1024w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/image-150x71.png 150w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/image-768x364.png 768w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/image-1536x727.png 1536w\" sizes=\"auto, (max-width: 1835px) 100vw, 1835px\" \/><\/figure>\n\n\n\n<p>Lexo m\u00eb posht\u00eb tekstin e plot\u00eb t\u00eb SKK Nr.15<\/p>\n\n\n\n<h1 class=\"wp-block-heading\"><strong>STANDARDI 15<\/strong> <strong>\u201cP\u00cbR KONTABILITETIN DHE RAPORTIMIN FINANCIAR T\u00cb MIKRONJ\u00cbSIVE EKONOMIKE\u201d<\/strong> <strong>I P\u00cbRMIR\u00cbSUAR<\/strong> (I ndryshuar)<\/h1>\n\n\n\n<p>Tiran\u00eb, Janar <s>2019<\/s>2022<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">OBJEKTIVI DHE BAZAT E P\u00cbRGATITJES<\/h3>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Objektivi i Standardit Komb\u00ebtar t\u00eb Kontabilitetit Nr. 15 <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/SKK-15-i-permiresuar_i-ndryshuar-2022.pdf\">\u201c<strong>P\u00ebr Kontabilitetin dhe Raportimin Financiar t\u00eb mikronj\u00ebsive ekonomike<\/strong>\u201d<\/a> (SKK 15 i p\u00ebrmir\u00ebsuar) i ndryshuar, miratuar nga K\u00ebshilli Komb\u00ebtar i Kontabilitetit dhe shpallur nga ministri p\u00ebrgjegj\u00ebs p\u00ebr financat, \u00ebsht\u00eb t\u00eb jap\u00eb konceptet dhe parimet baz\u00eb si dhe t\u00eb vendos\u00eb rregullat p\u00ebr zbatimin e k\u00ebtyre parimeve p\u00ebr paraqitjen e ngjarjeve ekonomike n\u00eb pasqyrat financiare t\u00eb mikronj\u00ebsive.<\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" start=\"2\"><li>SKK 15 i p\u00ebrmir\u00ebsuar (i ndryshuar) bazohet n\u00eb Ligjin Nr. 25\/2018, dat\u00eb 10.05.2018 <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/ligj-2018-05-10-25.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u201cP\u00ebr Kontabilitetin dhe Pasqyrat Financiare\u201d.<\/a><\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" start=\"3\"><li>Ky Standard p\u00ebrqendrohet vet\u00ebm n\u00eb disa nga \u00e7\u00ebshtjet baz\u00eb mbi organizimin e kontabilitetit, mbi mbajtjen e llogarive, mbi p\u00ebrgatitjen dhe deklarimin e Pasqyrave Financiare Vjetore t\u00eb thjeshtuara nga mikronj\u00ebsit\u00eb ekonomike.<\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" start=\"4\"><li>Pasqyrat financiare do t\u00eb p\u00ebrgatiten mbi baz\u00ebn e konceptit t\u00eb materialitetit q\u00eb n\u00ebnkupton dh\u00ebnien r\u00ebnd\u00ebsi atyre aspekteve dhe t\u00eb dh\u00ebnave financiare t\u00eb veprimtarive ekonomike q\u00eb jan\u00eb t\u00eb r\u00ebnd\u00ebsishme p\u00ebr p\u00ebrdoruesit e pasqyrave financiare, e q\u00eb mund t\u00eb ndikojn\u00eb n\u00eb vendimet ekonomike q\u00eb ata marrin. R\u00ebndimi i pasqyrave financiare me holl\u00ebsira t\u00eb tepruara dhe informacion jomaterial d\u00ebmton qart\u00ebsin\u00eb dhe kuptueshm\u00ebrin\u00eb e tyre. Pasqyrat financiare nd\u00ebrtohen bazuar n\u00eb supozimet-baz\u00eb, parimet dhe karakteristikat e informacionit kontab\u00ebl.<\/li><\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">FUSHA E ZBATIMIT<\/h3>\n\n\n\n<ol class=\"wp-block-list\" start=\"5\"><li>Ky Standard do t\u00eb zbatohet nga t\u00eb gjitha nj\u00ebsit\u00eb ekonomike t\u00eb klasifikuara <strong>mikronj\u00ebsi <\/strong>nga Ligji 25\/2018 \u201c<a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/ligj-2018-05-10-25-1.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">P\u00ebr kontabilitetin dhe pasqyrat financiare<\/a>\u201d.<\/li><\/ol>\n\n\n\n<p><s>mikronj\u00ebsit\u00eb ekonomike q\u00eb realizojn\u00eb jo m\u00eb pak se 5 milion lek\u00eb dhe jo m\u00eb shum\u00eb se 30 milion lek\u00eb<\/s> <s>t\u00eb ardhura nga veprimtaria ekonomike (qarkullimi).<\/s><\/p>\n\n\n\n<p><strong>P\u00cbRKUFIZIMET KRYESORE<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"6\"><li><em>Aktivi <\/em>\u00ebsht\u00eb nj\u00eb objekt ose e drejt\u00eb ekonomike e kontrolluar nga nj\u00ebsia ekonomike, i cili<ul><li>ka ardhur si rezultat i ngjarjeve t\u00eb shkuara; dhe<\/li><li>nga p\u00ebrdorimi i tij priten p\u00ebrfitime t\u00eb ardhshme.<\/li><\/ul><\/li><li><em>Detyrimi <\/em>\u00ebsht\u00eb nj\u00eb detyrim aktual i nj\u00ebsis\u00eb ekonomike, i cili<ul><li>ka lindur nga ngjarje t\u00eb shkuara; dhe<\/li><li>shlyerja e tij pritet t\u00eb shoq\u00ebrohet me dalje burimesh n\u00eb t\u00eb ardhmen.<\/li><\/ul><\/li><li><em>Kapitali i Vet <\/em>( ose \u201caktivet neto\u201d) \u00ebsht\u00eb diferenca mes aktiveve dhe detyrimeve t\u00eb nj\u00ebsis\u00eb ekonomike n\u00eb dat\u00ebn e pasqyr\u00ebs s\u00eb pozicionit financiar.<\/li><li><em>T\u00eb Ardhurat<\/em> p\u00ebrfaq\u00ebsojn\u00eb flukse hyr\u00ebse (rritjen e p\u00ebrfitimeve ekonomike) gjat\u00eb periudh\u00ebs s\u00eb raportimit, q\u00eb \u00e7ojn\u00eb n\u00eb rritjen e aktiveve ose pak\u00ebsimin e detyrimeve, si dhe q\u00eb rrisin kapitalin e nj\u00ebsis\u00eb ekonomike, duke p\u00ebrjashtuar k\u00ebtu flukset q\u00eb lidhen me kontributet nga pjes\u00ebmarr\u00ebsit n\u00eb kapital.<\/li><li><em>Shpenzimet <\/em>p\u00ebrfaq\u00ebsojn\u00eb flukse dal\u00ebse (pak\u00ebsimet e p\u00ebrfitimeve ekonomike) gjat\u00eb periudh\u00ebs raportuese q\u00eb rezultojn\u00eb n\u00eb pak\u00ebsimin e aktiveve ose rritjen e detyrimeve, si dhe q\u00eb rrisin kapitalin e nj\u00ebsis\u00eb ekonomike, duke p\u00ebrjashtuar k\u00ebtu flukset q\u00eb lidhen me kontributet nga pjes\u00ebmarr\u00ebsit n\u00eb kapital.<\/li><li>Aktivet, detyrimet dhe kapitali i nj\u00ebsis\u00eb ekonomike paraqiten n\u00eb pasqyr\u00ebn e pozicionit financiar t\u00eb k\u00ebsaj nj\u00ebsie ekonomike n\u00eb dat\u00ebn e raportimit.<\/li><li><strong><s>12. <\/s><\/strong><s style=\"font-weight: bold;\">Mikronj\u00ebsi ekonomike quhen nj\u00ebsit\u00eb ekonomike, q\u00eb n\u00eb dat\u00ebn e raportimit nuk tejkalojn\u00eb kufijt\u00eb e t\u00eb pakt\u00ebn dy prej tri kritereve t\u00eb m\u00ebposhtme: a) aktivi, 15 milion\u00eb lek\u00eb; b) t\u00eb ardhurat nga veprimtaria ekonomike (qarkullimi), 30 milion\u00eb lek\u00eb; c) numri mesatar i punonj\u00ebsve gjat\u00eb periudh\u00ebs raportuese, 10. K\u00ebto kritere duhet t\u00eb plot\u00ebsohen p\u00ebr dy vite t\u00eb nj\u00ebpasnj\u00ebshme.<\/s><\/li><li>Vlera <em>e amortizueshme <\/em>e Aktiveve Afatgjata Materiale \u00ebsht\u00eb kostoja e nj\u00eb aktivi ose nj\u00eb vler\u00eb tjet\u00ebr q\u00eb z\u00ebvend\u00ebson koston, minus vler\u00ebn e rikuperueshme t\u00eb aktivit.<\/li><li><em>Vlera e rikuperueshme <\/em>\u00ebsht\u00eb shuma e vler\u00ebsuar q\u00eb nj\u00ebsia pret t\u00eb p\u00ebrftoj\u00eb nga nj\u00eb aktiv n\u00eb fund t\u00eb jet\u00ebs s\u00eb tij t\u00eb dobishme, pas zbritjes s\u00eb kostos s\u00eb nxjerrjes nga p\u00ebrdorimi.<\/li><li><em>Qiraja e zakonshme <\/em>\u00ebsht\u00eb nj\u00eb marr\u00ebveshje ku qiradh\u00ebn\u00ebsi i kalon qiramarr\u00ebsit t\u00eb drejt\u00ebn e p\u00ebrdorimit t\u00eb nj\u00eb aktivi p\u00ebr nj\u00eb periudh\u00eb t\u00eb caktuar kohe, kundrejt nj\u00eb ose disa pagesave, pa i kaluar atij risqet dhe p\u00ebrfitimet q\u00eb kan\u00eb t\u00eb b\u00ebjn\u00eb me pron\u00ebsin\u00eb e mjetit.<\/li><li><em>Aktivi financiar <\/em>\u00ebsht\u00eb \u00e7do aktiv q\u00eb \u00ebsht\u00eb:<ul><li>mjete monetare<\/li><li>nj\u00eb e drejt\u00eb kontraktuale p\u00ebr t\u00eb marr\u00eb mjete monetare ose nj\u00eb aktiv tjet\u00ebr financiar nga nj\u00ebsi ekonomike tjet\u00ebr (p\u00ebr shembull, k\u00ebrkesat p\u00ebr t\u2019u ark\u00ebtuar);<\/li><li>nj\u00eb e drejt\u00eb kontraktuale p\u00ebr t\u2019i shk\u00ebmbyer aktivet financiare me nj\u00eb nj\u00ebsi ekonomike tjet\u00ebr, n\u00eb kushte potencialisht t\u00eb favorshme p\u00ebr nj\u00ebsin\u00eb ekonomike (p\u00ebr shembull derivat\u00ebt me nj\u00eb vler\u00eb pozitive tregu);<\/li><li>nj\u00eb instrument kapitali i nj\u00eb nj\u00ebsie ekonomike tjet\u00ebr (p\u00ebr shembull investimet n\u00eb aksionet e nj\u00eb nj\u00ebsie ekonomike tjet\u00ebr).<\/li><\/ul><\/li><li><em>Detyrimi financiar <\/em>\u00ebsht\u00eb detyrimi kontraktual:<ul><li>p\u00ebr t\u00eb dh\u00ebn\u00eb mjete monetare ose nj\u00eb aktiv tjet\u00ebr financiar tek nj\u00eb nj\u00ebsi ekonomike tjet\u00ebr (p\u00ebr shembull detyrimi ndaj nj\u00eb furnizuesi);<\/li><li>p\u00ebr t\u00eb shk\u00ebmbyer aktive financiare me nj\u00eb nj\u00ebsi ekonomike tjet\u00ebr, n\u00eb kushte potencialisht t\u00eb pafavorshme p\u00ebr nj\u00ebsin\u00eb ekonomike (p\u00ebr shembull derivativ\u00ebt me nj\u00eb vler\u00eb negative tregu).<\/li><\/ul><\/li><\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">OBJEKTIVI I PASQYRAVE FINANCIARE T\u00cb MIKRONJ\u00cbSIVE<\/h3>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\" start=\"18\"><li>Objektivi i pasqyrave financiare t\u00eb mikronj\u00ebsive ekonomike \u00ebsht\u00eb t\u00eb jap\u00eb informacion p\u00ebr pozicionin dhe performanc\u00ebn financiare, informacion i cili shfryt\u00ebzohet nga p\u00ebrdoruesit p\u00ebr vler\u00ebsimin, administrimin dhe drejtimin e mikronj\u00ebsis\u00eb.<\/li><\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">P\u00cbRDORUESIT E PASQYRAVE FINANCIARE T\u00cb MIKRONJ\u00cbSIVE<\/h3>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\" start=\"19\"><li>Pasqyrat financiare jan\u00eb konceptuar n\u00eb m\u00ebnyr\u00eb t\u00eb till\u00eb q\u00eb t\u00eb reflektojn\u00eb nevojat e p\u00ebrdoruesve. P\u00ebrdoruesit kryesor\u00eb t\u00eb pasqyrave financiare t\u00eb mikronj\u00ebsive mund t\u00eb jen\u00eb:<ul><li>Pronar\u00ebt dhe drejtuesit;<\/li><li>Huadh\u00ebn\u00ebsit dhe kreditor\u00ebt e tjer\u00eb;<\/li><li>Qeveria: P\u00ebr q\u00ebllimet e planifikimit mikro dhe makroekonomik;<\/li><li>Autoritetet tatimore: P\u00ebr vler\u00ebsimin e detyrimeve tatimore;<\/li><li>Agjensit\u00eb e mikrokreditimit: P\u00ebr t\u00eb vler\u00ebsuar mb\u00ebshtjetjen e k\u00ebrkuar nga mikronj\u00ebsit\u00eb (p.sh aplikimet p\u00ebr grante, k\u00ebrkesat p\u00ebr trajnime dhe sh\u00ebrbimet p\u00ebr subvencionimin e bizneseve).<\/li><\/ul><\/li><\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">SISTEMI DHE PARIMET KONTAB\u00cbL T\u00cb MIKRONJ\u00cbSIVE<\/h3>\n\n\n\n<ol class=\"wp-block-list\" start=\"20\"><li>Pasqyrat financiare t\u00eb mikronj\u00ebsive subjekt i zbatimit t\u00eb k\u00ebtij Standardi, do t\u00eb nd\u00ebrtohen mbi baz\u00ebn e kontabilitetit me t\u00eb drejta dhe detyrime t\u00eb konstatuara.<\/li><li>Parimet baz\u00eb p\u00ebr nd\u00ebrtimin e pasqyrave financiare t\u00eb mikronj\u00ebsive jan\u00eb:<\/li><\/ol>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p><em>Parimi i vijim\u00ebsis\u00eb <\/em>&#8211; Hartimi i pasqyrave financiare t\u00eb mikronj\u00ebsive normalisht bazohet mbi supozimin se veprimtaria e biznesit \u00ebsht\u00eb n\u00eb vijim\u00ebsi dhe do t\u00eb vazhdoj\u00eb t\u00eb zhvillohet pa ndryshime thelb\u00ebsore edhe n\u00eb periudh\u00ebn pasardh\u00ebse 12 mujore, me p\u00ebrjashtim t\u00eb rasteve kur veprimtaria shkon drejt r\u00ebnies dhe nd\u00ebrprerjes ose t\u00eb likujdimit t\u00eb saj brenda vitit, sepse nuk ka alternativ\u00eb tjet\u00ebr p\u00ebr t\u00eb vepruar. N\u00ebse mikronj\u00ebsit\u00eb k\u00ebrkojn\u00eb t\u00eb zbatojn\u00eb SNRF- t\u00eb, ato jan\u00eb t\u00eb lejuara, por zbatimi i tyre t\u00eb b\u00ebhet mbi baza t\u00eb q\u00ebndrueshme.<\/p><\/blockquote><\/figure>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p><em>Parimi i moskompesimit<\/em>: Aktivet me detyrimet dhe t\u00eb ardhurat me shpenzimet nuk kompesohen me nj\u00ebra- tjetr\u00ebn me p\u00ebrjashtim t\u00eb rasteve kur nj\u00eb gj\u00eb e till\u00eb k\u00ebrkohet ose lejohet nga nj\u00eb standard komb\u00ebtar i kontabilitetit.<\/p><\/blockquote><\/figure>\n\n\n\n<ol class=\"wp-block-list\" start=\"22\"><li>Sipas kontabilitetit t\u00eb t\u00eb drejtave dhe detyrimeve t\u00eb konstatuara, efektet e transaksioneve dhe ngjarjeve kontab\u00ebl njihen n\u00eb pasqyrat financiare kur ato ndodhin (jo kur mjete monetare ose ekuivalentet e tyre ark\u00ebtohen ose paguhen si n\u00eb rastin e kontabilitetit mbi baza monetare). Ngjarjet dhe transaksionet regjistrohen n\u00eb kontabilitet dhe raportohen n\u00eb pasqyrat financiare t\u00eb periudhave kontab\u00ebl, t\u00eb cilave u p\u00ebrkasin. Pasqyrat financiare, t\u00eb p\u00ebrgatitura n\u00eb baz\u00eb t\u00eb t\u00eb drejtave dhe detyrimeve t\u00eb konstatuara, i informojn\u00eb p\u00ebrdoruesit jo vet\u00ebm mbi transaksionet e shkuara t\u00eb shoq\u00ebruara me ark\u00ebtime dhe pagesa, por dhe mbi detyrimet p\u00ebr t\u2019u paguar n\u00eb t\u00eb ardhmen si dhe mbi aktive q\u00eb sjellin ark\u00ebtime n\u00eb t\u00eb ardhmen. N\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb, ato paraqesin informacione mbi transaksionet dhe ngjarjet e shkuara t\u00eb cilat u sh\u00ebrbejn\u00eb m\u00eb s\u00eb miri p\u00ebrdoruesve n\u00eb marrjen e vendimeve ekonomike.<\/li><li>Pasqyrat financiare duhet t\u00eb paraqiten, t\u00eb pakt\u00ebn \u00e7do vit, si\u00e7 k\u00ebrkohet nga <s>neni 9 i Ligjit nr. 25\/18, \u201cP\u00ebr kontabilitetin dhe pasqyrat financiare\u201d<\/s>ligji p\u00ebr kontabilitetin. Kur data e nd\u00ebrtimit t\u00eb pasqyrave financiare t\u00eb nj\u00eb nj\u00ebsie ekonomike ndryshon nga data e parashikuar n\u00eb ligjin p\u00ebr kontabilitetin, pra kur pasqyrat financiare vjetore paraqiten p\u00ebr nj\u00eb periudh\u00eb m\u00eb t\u00eb gjat\u00eb ose m\u00eb t\u00eb shkurt\u00ebr se nj\u00eb vit, nj\u00ebsia ekonomike do t\u00eb paraqes\u00eb, p\u00ebr periudh\u00ebn q\u00eb mbulojn\u00eb pasqyrat financiare edhe informacionin e m\u00ebposht\u00ebm:<ul><li>arsyen e p\u00ebrdorimit t\u00eb nj\u00eb periudhe m\u00eb t\u00eb shkurt\u00ebr ose m\u00eb t\u00eb gjat\u00eb;<\/li><li><img loading=\"lazy\" decoding=\"async\" width=\"4\" height=\"45\" src=\"\"><img loading=\"lazy\" decoding=\"async\" width=\"4\" height=\"88\" src=\"\">faktin q\u00eb shumat krahasuese n\u00eb pasqyrat financiare dhe sh\u00ebnimet shpjeguese p\u00ebrkat\u00ebse nuk jan\u00eb krejt\u00ebsisht t\u00eb krahasueshme me periudhat e tjera.<\/li><\/ul><\/li><\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">DOKUMENTACIONI DHE MBAJTJA E REGJISTRIMEVE KONTAB\u00cbL T\u00cb MIKRONJ\u00cbSIVE<\/h3>\n\n\n\n<ol class=\"wp-block-list\" start=\"24\"><li>Sipas <s>Ligjit nr. 25\/2018 \u201cP\u00ebr Kontabilitetin dhe pasqyrat financiare\u201d, neni 7<\/s> ligjit p\u00ebr kontabilitetin, regjistrimet kontab\u00ebl justifikohen me dokumente kontab\u00ebl, n\u00eb form\u00eb dokumentare ose informatike, q\u00eb sigurojn\u00eb besueshm\u00ebrin\u00eb e tyre. Dokumenti kontab\u00ebl mbahet si prov\u00eb dokumentare gjat\u00eb gjith\u00eb periudh\u00ebs kohore, t\u00eb p\u00ebrcaktuar n\u00eb <s>nenin 8 t\u00eb k\u00ebtij<\/s> k\u00ebt\u00eb ligji. P\u00ebr \u00e7do regjistrim kontab\u00ebl duhet t\u00eb shkruhet origjina, natyra, data dhe p\u00ebrmbajtja e veprimit ekonomik ose e ngjarjes. Po sipas k\u00ebtij Ligji, <s>neni 23,<\/s> organi i drejtimit ekzekutiv t\u00eb nj\u00ebsis\u00eb ekonomike dhe organi i tij mbikqyr\u00ebs, t\u00eb pun\u00ebsuar ose jo, jan\u00eb p\u00ebrgjegj\u00ebs solidar\u00eb p\u00ebr p\u00ebrmbushjen e t\u00eb gjitha k\u00ebrkesave, t\u00eb parashikuara nga dispozitat e k\u00ebtij ligji.<\/li><li>Regjistrimet kronologjike mbahen n\u00eb librin ditar. Mikronj\u00ebsit\u00eb mund t\u00eb mbajn\u00eb nj\u00eb ditar t\u00eb vet\u00ebm ose disa ditar\u00eb. Regjistrimet sistematike relizohen n\u00eb librat e llogarive sintetike dhe librat ndihm\u00ebs t\u00eb llogarive analitike.<\/li><\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">KARAKTERISTIKAT E INFORMACIONIT KONTAB\u00cbL<\/h3>\n\n\n\n<ol class=\"wp-block-list\" start=\"26\"><li>Karakteristikat cil\u00ebsore t\u00eb pasqyrave financiare e b\u00ebjn\u00eb informacionin financiar t\u00eb paraqitur n\u00eb to shum\u00eb t\u00eb vlefsh\u00ebm p\u00ebr p\u00ebrdoruesit. Karakteristikat kryesore cil\u00ebsore jan\u00eb:<\/li><\/ol>\n\n\n\n<p><\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><em>Kuptueshm\u00ebria<\/em>: Informacioni n\u00eb pasqyrat financiare duhet t\u00eb paraqitet n\u00eb m\u00ebnyr\u00eb t\u00eb till\u00eb q\u00eb ai t\u00eb jet\u00eb informues dhe pa ekuivoke, p\u00ebr ata p\u00ebrdorues t\u00eb pasqyrave financiare q\u00eb kan\u00eb njohuri t\u00eb mjaftueshme n\u00eb fush\u00ebn e raportimit financiar, p\u00ebr t\u00eb kuptuar pasqyrat financiare.<\/p><\/blockquote>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><em>R\u00ebnd\u00ebsia (materialiteti)<\/em>: N\u00eb p\u00ebrgatitjen e pasqyrave financiare r\u00ebnd\u00ebsi u duhet v\u00ebn\u00eb atyre aspekteve dhe t\u00eb dh\u00ebnave financiare t\u00eb veprimtarive ekonomike q\u00eb jan\u00eb t\u00eb r\u00ebnd\u00ebsishme (materiale) p\u00ebr p\u00ebrdoruesit e pasqyrave financiare, e q\u00eb mund t\u00eb ndikojn\u00eb n\u00eb vendimet ekonomike q\u00eb ata marrin. R\u00ebndimi i pasqyrave financiare me holl\u00ebsira t\u00eb tepruara dhe informacion jomaterial d\u00ebmton qart\u00ebsin\u00eb dhe kuptueshm\u00ebrin\u00eb e tyre. Shifrat jomateriale paraqiten t\u00eb grupuara n\u00eb grupe me karakteristika t\u00eb ngjashme.<\/p><\/blockquote>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><em>Besueshm\u00ebria<\/em>: P\u00ebr t\u00eb qen\u00eb i dobish\u00ebm, informacioni duhet t\u00eb jet\u00eb i besuesh\u00ebm. Informacioni mbart cil\u00ebsin\u00eb e besueshm\u00ebris\u00eb, kur ai \u00ebsht\u00eb i paansh\u00ebm dhe nuk mbart gabime materiale, si dhe kur p\u00ebrdoruesit mb\u00ebshteten mbi t\u00eb, duke pasur besim q\u00eb ky informacion \u00ebsht\u00eb nj\u00eb prezantim besnik i asaj q\u00eb ky informacion p\u00ebrpiqet ose pritet n\u00eb m\u00ebnyr\u00eb t\u00eb arsyeshme t\u00eb prezantoj\u00eb. Informacioni mund t\u00eb jet\u00eb i vlefsh\u00ebm t\u00eb paraqitet, por n\u00eb t\u00eb nj\u00ebjt\u00ebn koh\u00eb ai mund t\u00eb jet\u00eb aq i pabesuesh\u00ebm p\u00ebr nga natyra ose nga m\u00ebnyra e prezantimit saq\u00eb paraqitja e tij mund t\u00eb keqinformoj\u00eb lexuesin. P\u00ebr shembull, n\u00ebse baza ligjore apo shuma e nj\u00eb k\u00ebrkese p\u00ebr zhd\u00ebmtim n\u00eb nj\u00eb pro\u00e7es gjyq\u00ebsor \u00ebsht\u00eb e diskutueshme, at\u00ebher\u00eb nuk do t\u00eb ishte e drejt\u00eb q\u00eb nj\u00eb nj\u00ebsi ekonomike ta njihte shum\u00ebn e plot\u00eb t\u00eb d\u00ebmit n\u00eb pasqyr\u00ebn e pozicionit financiar, por, nga ana tjet\u00ebr, do t\u00eb ishte e drejt\u00eb q\u00eb shuma dhe rrethanat, n\u00eb lidhje me d\u00ebmin, t\u00eb p\u00ebrshkruheshin n\u00eb sh\u00ebnimet shpjeguese.<\/p><\/blockquote>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><em>Krahasueshm\u00ebria<\/em>: Q\u00ebndrueshm\u00ebria n\u00eb politikat kontab\u00ebl dhe n\u00eb formatin e paraqitjes s\u00eb pasqyrave financiare \u00ebsht\u00eb e nevojshme p\u00ebr nj\u00eb krahasim objektiv t\u00eb treguesve t\u00eb pozicionit dhe performanc\u00ebs financiare t\u00eb nj\u00ebsis\u00eb ekonomike n\u00eb vite. K\u00ebrkesat standarde p\u00ebr politikat kontab\u00ebl, formatet e p\u00ebrgatitjes s\u00eb informacionit financiar, si dhe informacioni q\u00eb duhet paraqitur n\u00eb pasqyrat financiare p\u00ebrb\u00ebjn\u00eb baz\u00ebn p\u00ebr krahasimin e t\u00eb dh\u00ebnave financiare t\u00eb nj\u00ebsive t\u00eb ndryshme ekonomike.<\/p><\/blockquote>\n\n\n\n<ol class=\"wp-block-list\" start=\"27\"><li>P\u00ebrfitimet q\u00eb rrjedhin nga informacioni duhet t\u00eb tejkalojn\u00eb koston p\u00ebr sigurimin e tij. Vler\u00ebsimi i kostove dhe p\u00ebrfitimeve, sidoqoft\u00eb, varet kryesisht nga k\u00ebndv\u00ebshtrimi gjykues i drejtimit.<\/li><li>N\u00eb praktik\u00eb, shpesh ndodh q\u00eb karakteristikat cil\u00ebsore t\u00eb informacionit kontab\u00ebl t\u00eb jen\u00eb n\u00eb konkurenc\u00eb me nj\u00ebra-tjetr\u00ebn. P\u00ebrcaktimi i r\u00ebnd\u00ebsis\u00eb relative t\u00eb karakteristikave n\u00eb raste t\u00eb ndryshme, \u00ebsht\u00eb nj\u00eb \u00e7\u00ebshtje e gjykimit profesional.<\/li><\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">K\u00cbRKESAT BAZ\u00cb T\u00cb DETYRUESHME P\u00cbR MIKRONJ\u00cbSIT\u00cb<\/h3>\n\n\n\n<ol class=\"wp-block-list\" start=\"29\"><li>Pasqyrat financiare t\u00eb k\u00ebrkuara prej mikronj\u00ebsive, subjekt i zbatimit t\u00eb k\u00ebtij Standardi, jan\u00eb:<ul><li>Pasqyra e shkurtuar e pozicionit financiar;<\/li><\/ul><ul><li>Pasqyra e shkurtuar e t\u00eb Ardhurave dhe Shpenzimeve (PASH);<\/li><\/ul><ul><li>Sh\u00ebnimet Shpjeguese t\u00eb shkurtuara.<\/li><\/ul><\/li><li>Mikronj\u00ebsit\u00eb, subjekt i zbatimit t\u00eb k\u00ebtij Standardi, lejohen t\u00eb nd\u00ebrtojn\u00eb edhe pasqyra t\u00eb tjera me q\u00ebllim p\u00ebrmir\u00ebsimin e transapenc\u00ebs dhe t\u00eb cil\u00ebsis\u00eb s\u00eb informacionit q\u00eb paraqesin (p.sh mund t\u00eb p\u00ebrfshihet pasqyra e fluksit t\u00eb mjeteve monetare dhe \/ ose pasqyra e l\u00ebvizjes s\u00eb kapitalit).<\/li><li>Pasqyrat financiare vjetore paraqesin informacionet e m\u00ebposhtme:<ul><li>emrin e mikronj\u00ebsis\u00eb ekonomike dhe t\u00eb dh\u00ebna t\u00eb tjera identifikuese, si dhe ndonj\u00eb ndryshim n\u00eb k\u00ebto t\u00eb dh\u00ebna nga pasqyrat e m\u00ebparshme;<\/li><li>dat\u00ebn e nd\u00ebrtimit t\u00eb pasqyrave ose periudh\u00ebn kontab\u00ebl t\u00eb mbuluar nga pasqyrat financiare, n\u00eb var\u00ebsi se cila nga k\u00ebto \u00ebsht\u00eb m\u00eb e p\u00ebrshtatshme;<\/li><li>monedh\u00ebn e paraqitjes s\u00eb pasqyrave financiare (lek\u00eb);<\/li><li>shkall\u00ebn e rrumbullakimit t\u00eb shumave t\u00eb paraqitura n\u00eb pasqyrat financiare.<\/li><\/ul><\/li><li>Pasqyrat financiare paraqiten dhe publikohen t\u00eb pakt\u00ebn nj\u00eb her\u00eb n\u00eb vit.<\/li><li>Pasqyrat financiare p\u00ebrfshijn\u00eb edhe t\u00eb dh\u00ebnat krahasuese me vitin e m\u00ebparsh\u00ebm. Vlerat e elementeve t\u00eb pasqyrave financiare n\u00eb mbylljen e vitit t\u00eb m\u00ebparsh\u00ebm jan\u00eb t\u00eb barabarta me vlerat n\u00eb \u00e7elje t\u00eb k\u00ebtyre elementeve n\u00eb vitin pasardh\u00ebs.<\/li><li>Mikronj\u00ebsit\u00eb paraqesin elementet n\u00eb pasqyr\u00ebn e pozicionit financiar t\u00eb klasifikuara n\u00eb aktive afatshkurtra dhe aktive afatgjata, detyrime afatshkurtra, detyrime afatgjata dhe kapitalet e veta.<\/li><li>Nj\u00eb aktiv duhet t\u00eb klasifikohet si afatshkurt\u00ebr n\u00ebse ai plot\u00ebson nj\u00ebrin nga kriteret vijuese:<ul><li>pritet q\u00eb t\u00eb realizohet ose mbahet p\u00ebr shitje \/ konsum brenda ciklit normal t\u00eb shfryt\u00ebzimit t\u00eb nj\u00ebsis\u00eb ekonomike;<\/li><li>mbahet kryesisht p\u00ebr q\u00ebllime tregtimi;<\/li><li>pritet q\u00eb t\u00eb realizohet brenda dymb\u00ebdhjet\u00eb muajve pas dat\u00ebs s\u00eb pasqyrave; ose<\/li><li>\u00ebsht\u00eb n\u00eb form\u00ebn e mjeteve monetare ose nj\u00eb ekuivalenti t\u00eb mjeteve monetare (si\u00e7 p\u00ebrcaktohet n\u00eb SKK 2, i p\u00ebrmir\u00ebsuar) me p\u00ebrjashtim t\u00eb rastit kur ai kufizohet p\u00ebr t\u2019u p\u00ebrdorur p\u00ebr k\u00ebmbim ose p\u00ebr shlyerjen e nj\u00eb detyrimi p\u00ebr t\u00eb pakt\u00ebn dymb\u00ebdhjet\u00eb muaj pas dat\u00ebs s\u00eb pasqyrave.<\/li><\/ul><\/li><\/ol>\n\n\n\n<p>T\u00eb gjitha aktivet e tjer\u00eb duhet t\u00eb klasifikohen n\u00eb aktive afatgjat\u00eb.<\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"36\"><li>Nj\u00eb detyrim duhet t\u00eb klasifikohet si afatshkurt\u00ebr n\u00ebse ai plot\u00ebson nj\u00ebrin nga kriteret vijuese:<ul><li>pritet q\u00eb t\u00eb shlyhet brenda ciklit normal t\u00eb shfryt\u00ebzimit t\u00eb nj\u00ebsis\u00eb ekonomike;<\/li><li>mbahet kryesisht p\u00ebr q\u00ebllime tregtimi;<\/li><li>nj\u00ebsia ekonomike nuk ka ndonj\u00eb t\u00eb drejt\u00eb t\u00eb pakusht\u00ebzuar p\u00ebr shtyrjen e shlyerjes s\u00eb detyrimit p\u00ebr t\u00eb pakt\u00ebn dymb\u00ebdhjet\u00eb muaj pas dat\u00ebs s\u00eb pasqyrave.<\/li><\/ul><\/li><\/ol>\n\n\n\n<p>T\u00eb gjitha detyrimet e tjera duhet t\u00eb klasifikohen si detyrime afatgjata.<\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"37\"><li>Minimalisht n\u00eb pasqyr\u00ebn e pozicionit financiar t\u00eb mikronj\u00ebsive p\u00ebrfshihen z\u00ebrat e treguar n\u00eb Shtojc\u00ebn 1 t\u00eb k\u00ebtij Standardi.<\/li><li>Minimalisht n\u00eb pasqyr\u00ebn e t\u00eb ardhurave dhe shpenzimeve p\u00ebrfshihen z\u00ebrat e treguar n\u00eb Shtojc\u00ebn 2. N\u00eb Shtojc\u00ebn 3 jepet nj\u00eb prezantim m\u00eb i detajuar por me t\u00eb nj\u00ebjt\u00ebn struktur\u00eb.<\/li><li>N\u00eb pasqyr\u00ebn e pozicionit financiar ose n\u00eb pasqyr\u00ebn e t\u00eb ardhurave dhe shpenzimeve, mund t\u00eb shtohen z\u00ebra t\u00eb tjer\u00eb q\u00eb jan\u00eb t\u00eb r\u00ebnd\u00ebsish\u00ebm dhe material\u00eb p\u00ebr mikronj\u00ebsin\u00eb.<\/li><\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">NJOHJA<\/h3>\n\n\n\n<ol class=\"wp-block-list\" start=\"40\"><li>Njohja \u00ebsht\u00eb procesi i p\u00ebrfshirjes n\u00eb pasqyrat financiare, t\u00eb nj\u00eb z\u00ebri q\u00eb plot\u00ebson p\u00ebrkufizimin e nj\u00eb aktivi, detyrimi, t\u00eb ardhure ose shpenzimi dhe q\u00eb plot\u00ebson kriteret e m\u00ebposhtme:<ul><li>\u00ebsht\u00eb e mundur q\u00eb \u00e7do p\u00ebrfitim ekonomik n\u00eb t\u00eb ardhmen, lidhur me k\u00ebt\u00eb z\u00eb, do t\u00eb rrjedh\u00eb p\u00ebr tek ose nga nj\u00ebsia ekonomike; dhe<\/li><li>z\u00ebri ka nj\u00eb kosto ose vler\u00eb q\u00eb mund t\u00eb matet me besueshm\u00ebri.<\/li><\/ul><\/li><li>Nj\u00eb aktiv financiar ose nj\u00eb detyrim financiar njihet vet\u00ebm kur nj\u00ebsia b\u00ebhet pjes\u00eb e kushteve kontraktuale t\u00eb instrumentit financiar.<\/li><li>Pagesat e qirave t\u00eb zakonshme njihen si shpenzime n\u00eb momentin e pages\u00ebs. N\u00ebse pagesat e periudhave t\u00eb m\u00ebpasshme jan\u00eb materiale ato duhet t\u00eb sqarohen tek sh\u00ebnimet e pasqyrave financiare.<\/li><li>Vlera e aktiveve t\u00eb marra me qira nuk pasqyrohet n\u00eb pasqyr\u00ebn e pozicionit financiar t\u00eb qiramarr\u00ebsit, <em>as si aktiv dhe as si detyrim<\/em>. P\u00ebr mikronj\u00ebsit\u00eb ka vet\u00ebm nj\u00eb lloj qiraje, ajo e zakonshme. Pra, \u00e7do kontrat\u00eb qiraje, pavar\u00ebsisht p\u00ebrmbajtjes, nga mikronj\u00ebsia do t\u00eb njihet si qira e zakonshme, qoft\u00eb nj\u00ebsia qiramarr\u00ebs apo qiradh\u00ebn\u00ebs.<\/li><li>T\u00eb ardhurat nga shitjet e mallrave njihen n\u00eb momentin e transferimit t\u00eb rreziqeve dhe t\u00eb p\u00ebrfitimeve q\u00eb vijn\u00eb nga pron\u00ebsia mbi aktivet e shitura tek bler\u00ebsit.<\/li><li>T\u00eb ardhurat nga sh\u00ebrbimet njihen n\u00eb mas\u00ebn e sh\u00ebrbimeve t\u00eb kryera, me metod\u00ebn e faz\u00ebs s\u00eb kryer t\u00eb sh\u00ebrbimit.<\/li><\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">MATJA DHE VLER\u00cbSIMI I M\u00cbPASSH\u00cbM<\/h3>\n\n\n\n<ol class=\"wp-block-list\" start=\"46\"><li>Matja fillestare e aktiveve dhe detyrimeve b\u00ebhet vet\u00ebm me modelin e kostos historike.<\/li><li>Kosto historike p\u00ebr z\u00ebrat e aktiveve afatgjata materiale dhe jomateriale n\u00ebnkupton \u00e7mimin e blerjes, p\u00ebrfshir\u00eb detyrimet portuale dhe taksat e pakthyeshme si dhe \u00e7do shpenzim tjet\u00ebr t\u00eb drejtp\u00ebrdrejt\u00eb q\u00eb kryhet p\u00ebr sjelljen dhe vendosjen n\u00eb gjendje pune t\u00eb k\u00ebtyre aktiveve.<\/li><li>Vlera e amortizueshme e AAM dhe AAJM kalon n\u00eb shpenzime n\u00eb ushtrimet vjetore p\u00ebrkat\u00ebse n\u00eb baz\u00eb t\u00eb jet\u00ebs s\u00eb tyre t\u00eb dobishme. Metoda m\u00eb e thjesht\u00eb \u00ebsht\u00eb ajo e amortizimit linear, por mund t\u00eb p\u00ebrdoret edhe \u00e7do metod\u00eb tjet\u00ebr q\u00eb sjell nj\u00eb shp\u00ebrndarje t\u00eb drejt\u00eb t\u00eb kostos s\u00eb amortizueshme n\u00eb koston e periudhave ushtrimore. Toka normalisht ka nj\u00eb jet\u00ebgjat\u00ebsi t\u00eb pap\u00ebrcaktuar, prandaj nuk amortizohet. Nd\u00ebrtesat kan\u00eb jet\u00ebgjat\u00ebsi t\u00eb p\u00ebrcaktuar, prandaj jan\u00eb aktive q\u00eb amortizohen.<\/li><li>Matja fillestare e inventar\u00ebve me kosto historike p\u00ebrfshin t\u00eb gjitha shpenzimet e blerjes dhe shpenzimet e tjera q\u00eb sh\u00ebrbejn\u00eb p\u00ebr t\u00eb sjell\u00eb inventar\u00ebt n\u00eb vendin dhe n\u00eb gjendje p\u00ebrdorimi (si p.sh shpenzimet e transportit).<\/li><li>Ndjekja e gjendjeve t\u00eb inventar\u00ebve b\u00ebhet me metod\u00ebn e identifikimit specifik t\u00eb shpenzimeve individuale p\u00ebr \u00e7do z\u00eb, kur \u00ebsht\u00eb e mundur. P\u00ebr ndryshe, b\u00ebhet duke p\u00ebrdorur metod\u00ebn FIFO ose metod\u00ebn e kostos mesatare.<\/li><li>N\u00eb pasqyr\u00ebn e pozicionit financiar, aktivet afatgjata materiale ose jomateriale, paraqiten me koston e amortizuar.<\/li><li>N\u00eb pasqyr\u00ebn e pozicionit financiar inventar\u00ebt paraqiten me kosto.<\/li><li>Aktivet dhe detyrimet financiare paraqiten n\u00eb pasqyr\u00ebn e pozicionit financiar me kosto ose koston e tyre t\u00eb amortizuar.<\/li><li>N\u00eb fund t\u00eb \u00e7do periudhe raportuese, nj\u00eb nj\u00ebsi ekonomike duhet:<ul><li>t\u00eb p\u00ebrkthej\u00eb z\u00ebrat monetar\u00eb t\u00eb shprehur n\u00eb monedh\u00eb t\u00eb huaj duke p\u00ebrdorur kursin e k\u00ebmbimit t\u00eb dat\u00ebs s\u00eb mbylljes s\u00eb pasqyrave;<\/li><li>t\u00eb p\u00ebrkthej\u00eb z\u00ebrat jomonetar\u00eb n\u00eb monedh\u00eb t\u00eb huaj duke p\u00ebrdorur kursin e k\u00ebmbimit n\u00eb dat\u00ebn e transaksionit.<\/li><\/ul><\/li><\/ol>\n\n\n\n<ol class=\"wp-block-list\" start=\"55\"><li>Fitim \/ Humbja e vitit paraqitet si element i ve\u00e7ant\u00eb n\u00eb pasqyr\u00ebn e pozicionit financiar.<\/li><li>Shpenzimet p\u00ebr tatimin mbi fitimin t\u00eb treguara n\u00eb pasqyr\u00ebn e t\u00eb ardhurave dhe t\u00eb shpenzimeve jan\u00eb ato t\u00eb llogaritura mbi fitimin e tatuesh\u00ebm t\u00eb periudh\u00ebs.<\/li><\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">SH\u00cbNIMET SHPJEGUESE<\/h3>\n\n\n\n<ol class=\"wp-block-list\" start=\"57\"><li>N\u00eb sh\u00ebnimet shpjeguese t\u00eb pasqyrave financiare duhet t\u00eb jepen shpjegime p\u00ebr \u00e7do grupim t\u00eb z\u00ebrave t\u00eb AAM-ve dhe AAJM-ve n\u00eb lidhje me vler\u00ebn e mbetur n\u00eb fillim dhe n\u00eb fund t\u00eb periudh\u00ebs duke treguar:<ul><li>Shtesat;<\/li><li>Daljet jasht\u00eb p\u00ebrdorimit;<\/li><li>Amortizimin; dhe<\/li><li>L\u00ebvizje t\u00eb tjera.<\/li><\/ul><\/li><li>Sh\u00ebnimet shpjeguese t\u00eb pasqyrave financiare p\u00ebrfshijn\u00eb gjithashtu:<ul><li>P\u00ebrshkrimin e veprimtaris\u00eb t\u00eb mikronj\u00ebsis\u00eb dhe aktivitetin e saj kryesor;<\/li><li>Referencat e standardeve t\u00eb kontabilitetit t\u00eb p\u00ebrdorura p\u00ebr t\u00eb p\u00ebrgatitur pasqyrat financiare;<\/li><li>Shpjegimet mbi politikat kontab\u00ebl t\u00eb inventar\u00ebve;<\/li><li>Shpjegimet mbi aktivet dhe detyrimet e kusht\u00ebzuara;<\/li><li>Ndonj\u00eb informacion tjet\u00ebr t\u00eb r\u00ebnd\u00ebsish\u00ebm p\u00ebr t\u00eb kuptuarit e pasqyrave financiare.<\/li><\/ul><\/li><li>P\u00ebr transaksionet materiale apo veprimet dhe trajtimet kontab\u00ebl q\u00eb nuk jepen n\u00eb k\u00ebt\u00eb Standard, mund t\u00eb p\u00ebrdoren shpjegimet e dh\u00ebna n\u00eb SKK e tjera t\u00eb p\u00ebrmir\u00ebsuara.<\/li><\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">DATA DHE RREGULLAT E HYRJES N\u00cb ZBATIM T\u00cb K\u00cbTIJ STANDARDI<\/h3>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p>60. Ky standard me ndryshimet p\u00ebrkat\u00ebse do t\u00eb zbatohet n\u00eb pasqyrat financiare q\u00eb mbulojn\u00eb periudh\u00ebn kontab\u00ebl, q\u00eb fillon m\u00eb ose pas dat\u00ebs 1 janar <s>2019<\/s>2022. <s>Ky standard<\/s> Ndryshimet e publikuara n\u00eb prill 2022 duhet t\u00eb zbatohet n\u00eb m\u00ebnyr\u00eb prospektive nga data 1 janar <s>2019<\/s>2022, d.m.th pa ndryshuar pasqyrat financiare krahasuese t\u00eb vitit <s>2018<\/s>2021, t\u00eb cilat jan\u00eb p\u00ebrgatitur sipas k\u00ebrkesave ekzistuese t\u00eb kontabilitetit.<\/p><\/blockquote><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">MODELI I PASQYRAVE FINANCIARE T\u00cb MIKRONJ\u00cbSIVE EKONOMIKE<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">1. <strong>Pasqyrat financiare<\/strong><\/h4>\n\n\n\n<p>Kontabiliteti dhe pasqyrat financiare mund t\u00eb mbahen dhe t\u00eb p\u00ebrgatiten nga t\u00eb pun\u00ebsuar t\u00eb mikronj\u00ebsis\u00eb q\u00eb kan\u00eb diplom\u00eb n\u00eb fush\u00ebn e ekonomis\u00eb ose nga kontabilist\u00eb jasht\u00eb nj\u00ebsis\u00eb, n\u00eb kushtet e nj\u00eb kontrate sh\u00ebrbimi. Formatet e pasqyrave marrin n\u00eb konsiderat\u00eb \u00e7\u00ebshtjet e lidhura me analiz\u00ebn kosto \/ p\u00ebrfitim p\u00ebr mikronj\u00ebsit\u00eb. Me q\u00ebllim q\u00eb t\u00eb sigurohet se pasqyrat jan\u00eb t\u00eb vlefshme p\u00ebr pronar\u00ebt &#8211; manaxher\u00eb dhe p\u00ebrdoruesit e tjer\u00eb t\u00eb pasqyrave financiare, kosto e p\u00ebrgatitjes s\u00eb pasqyrave financiare vler\u00ebsohet n\u00eb raport me p\u00ebrfitimet nga p\u00ebrgatitja e tyre. Objektivi i pasqyrave financiare \u00ebsht\u00eb t\u00eb ndihmoj\u00eb pronar\u00ebt &#8211; manaxher\u00eb t\u00eb marrin informacion t\u00eb vlefsh\u00ebm p\u00ebr zhvillimin e biznesit. Gjithashtu t\u00eb ndihmojn\u00eb p\u00ebrdoruesit e tjer\u00eb t\u00eb marrin vendime dhe t\u00eb monitorojn\u00eb progresin e vet\u00eb mikronj\u00ebsis\u00eb. Pra, konceptimi i k\u00ebtyre pasqyrave duhet t\u2019i p\u00ebrgjigjet nevojave t\u00eb p\u00ebrdoruesve.<\/p>\n\n\n\n<p>Formatet e PF bashk\u00ebngjitur k\u00ebtij standardi jan\u00eb t\u00eb detyrueshme. Mikronj\u00ebsit\u00eb mund t\u00eb shtojn\u00eb z\u00ebra t\u00eb PF n\u00eb vart\u00ebsi t\u00eb parimit t\u00eb materialitetit dhe t\u00eb dh\u00ebnies t\u00eb informacionit t\u00eb v\u00ebrtet\u00eb dhe t\u00eb sinqert\u00eb, por nuk mund t\u00eb pak\u00ebsojn\u00eb z\u00ebrat kryesor\u00eb.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">B. Pasqyra e pozicionit financiar \u2013 <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/01.-SKK-15-I-permiresuar-aktivi-2019.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Shtojca 1<\/a><\/h4>\n\n\n\n<p>Tabela e paraqitur \u00ebsht\u00eb formati i detyruesh\u00ebm i pasqyr\u00ebs s\u00eb pozicionit financiar. N\u00eb t\u00eb p\u00ebrfshihen z\u00ebrat kryesor\u00eb si dhe p\u00ebrmbajtja e k\u00ebtyre z\u00ebrave, t\u00eb paraqitur t\u00eb ndar\u00eb n\u00eb t\u00eb tjer\u00eb n\u00ebnz\u00ebra. Nd\u00ebrsa z\u00ebrat kryesor\u00eb, t\u00eb paraqitur me g\u00ebrma t\u00eb zeza, jan\u00eb t\u00eb detyruesh\u00ebm, t\u00eb tjer\u00eb n\u00ebnz\u00ebra mund t\u00eb shtohen ose pak\u00ebsohen n\u00eb var\u00ebsi t\u00eb natyr\u00ebs s\u00eb veprimtaris\u00eb s\u00eb mikronj\u00ebsis\u00eb.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">C. Pasqyra e t\u00eb ardhurave dhe shpenzimeve \u2013 Shtojca 2 dhe 3<\/h4>\n\n\n\n<p>Formati i par\u00eb i paraqitur n\u00eb <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/03.-SKK-15-I-permiresuar-PASH-sipas-natyres_per-publikim-i-ndryshuar.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Shtojc\u00ebn 2,<\/a> <strong><em>ai sipas natyr\u00ebs<\/em><\/strong>, \u00ebsht\u00eb formati i detyruesh\u00ebm p\u00ebr pasqyr\u00ebn e t\u00eb ardhurave dhe shpenzimeve. N\u00eb var\u00ebsi t\u00eb veprimtaris\u00eb s\u00eb mikronj\u00ebsis\u00eb, mund t\u00eb jet\u00eb me vend t\u00eb ndryshohet p\u00ebrmbajtja e k\u00ebtyre z\u00ebrave ose t\u00eb shtohen n\u00ebnz\u00ebra t\u00eb tjer\u00eb.<\/p>\n\n\n\n<p>Formati i dyt\u00eb i paraqitur n\u00eb <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/04.-SKK-15-I-permiresuar-PASH-sipas-funksionit_i-ndryshuar-2019.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Shtojc\u00ebn 3<\/a>, <strong><em>ai sipas funksionit<\/em><\/strong>, nuk \u00ebsht\u00eb i detyruesh\u00ebm p\u00ebr t\u2019u zbatuar por inkurajohet hartimi i tij p\u00ebr q\u00ebllime t\u00eb drejtimit pasi struktura e pasqyr\u00ebs s\u00eb t\u00eb ardhurave dhe shpenzimeve \u00ebsht\u00eb konceptuar kryesisht q\u00eb t\u00eb p\u00ebrballoj\u00eb nevojat e pronar\u00ebve &#8211; manaxher\u00eb. Kjo pasqyr\u00eb p\u00ebrdoret prej tyre p\u00ebr t\u00eb verifikuar n\u00ebse kan\u00eb parashikuar drejt nivelet e kostove dhe t\u00eb marzheve t\u00eb fitimit n\u00eb \u00e7mimet e shitjeve.<\/p>\n\n\n\n<p>Shpenzimet direkte t\u00eb shfryt\u00ebzimit ndryshojn\u00eb nga nj\u00ebra mikronj\u00ebsi tek t\u00eb tjerat. P.sh, Shtojca 3 ilustron nj\u00eb pasqyr\u00eb t\u00eb t\u00eb ardhurave dhe shpenzimeve p\u00ebr nj\u00eb mikronj\u00ebsi t\u00eb shitjes me pakic\u00eb, ku marzhi llogaritet mbi blerjet. Tipe t\u00eb tjera mikronj\u00ebsish mund t\u00eb p\u00ebrdorin p\u00ebrcaktime t\u00eb tjera lidhur me kostot e drejtp\u00ebrdrejta t\u00eb aktiviteteve t\u00eb shfryt\u00ebzimit. Shumica e shpenzimeve t\u00eb mikronj\u00ebsive jan\u00eb shpenzime direkte.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">D. Pasqyra e fluksit t\u00eb mjeteve monetare\u2013 Shtojca 4 (a\/b)<\/h4>\n\n\n\n<p>Q\u00ebllimi kryesor i pasqyr\u00ebs s\u00eb fluksit t\u00eb mjeteve monetare \u00ebsht\u00eb t\u00eb mund\u00ebsoj\u00eb nj\u00eb informacion t\u00eb qart\u00eb n\u00eb lidhje me l\u00ebvizjet e mjeteve monetare t\u00eb mikronj\u00ebsive, n\u00eb nj\u00eb periudh\u00eb t\u00eb caktuar. Megjith\u00ebse kjo pasqyr\u00eb nuk k\u00ebrkohet n\u00eb k\u00ebt\u00eb Standard, n\u00eb Shtojc\u00ebn 4, jan\u00eb paraqitur dy modele t\u00eb pasqyr\u00ebs s\u00eb fluksit t\u00eb mjeteve monetare sipas metod\u00ebs s\u00eb p\u00ebrdorur (4\/a metoda direkte dhe 4\/b metoda indirekte)<strong>.<\/strong><\/p>\n\n\n\n<p>Scarica<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/urdher-2022-12-30-291.pdf\">urdher-2022-12-30-291<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/urdher-2022-12-30-291.pdf\" class=\"wp-block-file__button\" download>Scarica<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/ligj-2018-05-10-25-1.pdf\">ligj-2018-05-10-25-1<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/ligj-2018-05-10-25-1.pdf\" class=\"wp-block-file__button\" download>Scarica<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/01.-SKK-15-I-permiresuar-aktivi-2019.pdf\">01.-SKK-15-I-permiresuar-aktivi-2019<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/01.-SKK-15-I-permiresuar-aktivi-2019.pdf\" class=\"wp-block-file__button\" download>Scarica<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/02.-SKK-15-I-permiresuar-detyrimet-dhe-kapitali-2019.pdf\">02.-SKK-15-I-permiresuar-detyrimet-dhe-kapitali-2019<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/02.-SKK-15-I-permiresuar-detyrimet-dhe-kapitali-2019.pdf\" class=\"wp-block-file__button\" download>Scarica<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/03.-SKK-15-I-permiresuar-PASH-sipas-natyres_per-publikim-i-ndryshuar.pdf\">03.-SKK-15-I-permiresuar-PASH-sipas-natyres_per-publikim-i-ndryshuar<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/03.-SKK-15-I-permiresuar-PASH-sipas-natyres_per-publikim-i-ndryshuar.pdf\" class=\"wp-block-file__button\" download>Scarica<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/04.-SKK-15-I-permiresuar-PASH-sipas-funksionit_i-ndryshuar-2019.pdf\">04.-SKK-15-I-permiresuar-PASH-sipas-funksionit_i-ndryshuar-2019<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/04.-SKK-15-I-permiresuar-PASH-sipas-funksionit_i-ndryshuar-2019.pdf\" class=\"wp-block-file__button\" download>Scarica<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/SKK-15-i-permiresuar-Baza-per-konkluzione.pdf\">SKK-15-i-permiresuar-Baza-per-konkluzione<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/SKK-15-i-permiresuar-Baza-per-konkluzione.pdf\" class=\"wp-block-file__button\" download>Scarica<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/SKK-15-i-permiresuar_i-ndryshuar-2022-1.pdf\">SKK-15-i-permiresuar_i-ndryshuar-2022-1<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/SKK-15-i-permiresuar_i-ndryshuar-2022-1.pdf\" class=\"wp-block-file__button\" download>Scarica<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/SKK-15-Pasqyrat-financiare.xlsx\">SKK-15-Pasqyrat-financiare<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/02\/SKK-15-Pasqyrat-financiare.xlsx\" class=\"wp-block-file__button\" download>Scarica<\/a><\/div>\n\n\n\n<p>Fonte: <\/p>\n\n\n\n<p><a href=\"https:\/\/qbz.gov.al\/eli\/urdher\/2022\/12\/30\/291\/25bc95dc-3805-4b35-8ce4-5f36d8de1a91\" target=\"_blank\" rel=\"noreferrer noopener\">Qendra e Botimeve Zyrtare<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/kkk.gov.al\/faqe.php?id=1&amp;l2=136&amp;gj=sh\" target=\"_blank\" rel=\"noreferrer noopener\">K\u00ebshilli Komb\u00ebtar i Kontabilitetit.<\/a><\/p>\n\n\n<div class=\"gdlr-core-widget-box-shortcode\" style=\"color: #ffffff ;background-color: #000014 ;\"  ><h3 class=\"gdlr-core-widget-box-shortcode-title\" style=\"color: #ffffff ;\"  >Hai qualche domanda?<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><p class=\"translation-block\">Non esitare a <a href=\"https:\/\/alprofitconsult.al\/it\/contact\/\" target=\"_self\">contattarci. Siamo un team di esperti e saremo lieti di parlare con te.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Urdhri 291, dat\u00eb 30.12.2022 N\u00eb mb\u00ebshtetje t\u00eb nenit 3, pika 4 dhe pika 5, t\u00eb ligjit nr. 25\/2018, \u201cP\u00ebr kontabilitetin dhe pasqyrat financiare\u201d, t\u00eb vendimit t\u00eb K\u00ebshillit t\u00eb Ministrave nr. 505, dat\u00eb 17.7.2019, \u201cP\u00ebr miratimin e rregullores s\u00eb brendshme t\u00eb organizimit dhe funksionimit t\u00eb K\u00ebshillit Komb\u00ebtar t\u00eb Kontabilitetit\u201d, URDH\u00cbROJ: Shpalljen e ndryshimeve t\u00eb Standardit Nd\u00ebrkomb\u00ebtar [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":17839,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[61,344],"tags":[139,385,278,288,384,264],"class_list":["post-17825","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance-accounting","category-formate-udhezime","tag-keshilli-kombetar-i-kontabilitetit-kkk","tag-mikronjesite","tag-ndryshime","tag-skk","tag-skk-15","tag-udhezime"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Urdh\u00ebr &quot;P\u00ebr shpalljen e ndryshimeve t\u00eb Standardit Komb\u00ebtar t\u00eb Kontabilitetit nr. 15, \u201cP\u00ebr kontabilitetin dhe raportimin financiar t\u00eb mikronj\u00ebsive ekonomike\u201d (SKK 15) - AlProfit Consult<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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\u201cP\u00ebr miratimin e rregullores s\u00eb brendshme t\u00eb organizimit dhe funksionimit t\u00eb K\u00ebshillit Komb\u00ebtar t\u00eb Kontabilitetit\u201d, URDH\u00cbROJ: Shpalljen e ndryshimeve t\u00eb Standardit Nd\u00ebrkomb\u00ebtar [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alprofitconsult.al\/it\/urdher-per-shpalljen-e-ndryshimeve-te-standardit-kombetar-te-kontabilitetit-nr-15-per-kontabilitetin-dhe-raportimin-financiar-te-mikronjesive-ekonomike-skk-15\/\" \/>\n<meta property=\"og:site_name\" content=\"AlProfit Consult\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AlProfitConsult\/\" \/>\n<meta property=\"article:author\" content=\"https:\/\/www.facebook.com\/AlProfitConsult\/\" \/>\n<meta property=\"article:published_time\" content=\"2023-02-12T19:16:38+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-02-12T19:16:40+00:00\" \/>\n<meta property=\"og:image\" 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