Financial accounting (or financial accountancy) is the field of accounting concerned with the summary, analysis and reporting of financial transactions pertaining to a business. |
Kontabiliteti financiar (ose llogaritja financiare) eshte nje fushe e kontabilitetit e cila merret me permbledhjen, analizen dhe raportimin e veprimeve financiare qe i perkasin nje biznesi. |
This involves the preparation of financial statements available for public consumption. |
Kjo perfshin pergatitjen e raporteve finaciare te gatshme per perdorim publik. |
Stockholders, suppliers, banks, employees, government agencies, business owners, and other stakeholders are examples of people interested in receiving such information for decision making purposes. |
Aksioneret, furnitoret, bankat, punonjesit, agjensite shteterore, pronaret e bizneseve, dhe ortaket e tjere jane shembujt e njerezve te interesuar per te marre informacionin e e mesiperm per qellime vendimarrjeje. |
Financial accountancy is governed by both local and international accounting standards. |
Llogaritja financiare rregullohet nga standartet lokale dhe nderkombatare te kontabilitetit. |
Generally Accepted Accounting Principles (GAAP) is the standard framework of guidelines for financial accounting used in any given jurisdiction. |
Principet e Pergjithshme te Pranuara te Kontabilitetit (PPPK) eshte struktura standarte e rregullavee per kontabilitetin financiar qe perdoret ne cdo juridiksion. |
It includes the standards, conventions and rules that accountants follow in recording and summarising and in the preparation of financial statements. |
Perfshin standartet, konventat dhe rregullat qe llogaritaret ndjekin gjate regjistrimit dhe permbledhjes si dhe gjate pergatitjes te raportimeve financiare. |
On the other hand, International Financial Reporting Standards (IFRS) is a set of passionable accounting standards stating how particular types of transactions and other events should be reported in financial statements. |
Gjithashtu, Standartet Nderkombetare te Raportimit FInanciar (SNRF) eshte nje grup standartesh te kontabilitetit te cilat tregojne se si tipe te vecanta veprimesh dhe raste te tjera duhet te raportohen ne raportet financiare. |
IFRS are issued by the International Accounting Standards Board (IASB). |
SNRF emetohen nga Bordi Nderkombetar i Standarteve te Kontabilitetit (BNSK). |
With IFRS becoming more widespread on the international scene, consistency in financial reporting has become more prevalent between global organisations. |
Duke qene se SNRF po behet me i perhapur ne skenen nderkombetare, mbizoteron nje ngjashmeri ne raportet financiare te organizatave globale. |
While financial accounting is used to prepare accounting information for people outside the organisation or not involved in the day-to-day running of the company, management accounting provides accounting information to help managers make decisions to manage the business. |
Nderkohe qe kontabiliteti finaciar perdoret per te pregatitur informacion llogaritar per njerezit qe jane jashte organizates apo qe nuk perfshihen ne aktivitetin ditore te kompanise, menaxhimi i kontabilitetit perfton informacion llogaritar qe te ndihmoje menaxheret te marrin vendime ne menaxhimin e biznesit. |