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 kontabilizimi financiar) eshte nje fushe qe perfshin,analizimiet dhe raportimet e transaksineve financiare ne nje biznes. |
This involves the preparation of financial statements available for public consumption. |
perfshihen dhe pregatitjen e pasqyrave financiare per publikun ee intersuar. |
Stockholders, suppliers, banks, employees, government agencies, business owners, and other stakeholders are examples of people interested in receiving such information for decision making purposes. |
grupet e interesit ,shitesit ,bankieret,punonjesit ,agjensite qeveritare,pronaret,dhe grupe te tjera te interesit ,jane me te intersuari mbi kete informacion per qellime vendimarrje . |
Financial accountancy is governed by both local and international accounting standards. |
kontabilizimi financiar eshte i njohur si brenda dhe jashte vendit nga standartet e miratuara te kontabilitetit |
Generally Accepted Accounting Principles (GAAP) is the standard framework of guidelines for financial accounting used in any given jurisdiction. |
parimet e pergjithshme te kontabiliteti te miratuar ,jane standartet udheheqese te konabilizimit ,mbi cdo juridiksion |
It includes the standards, conventions and rules that accountants follow in recording and summarising and in the preparation of financial statements. |
perfshihen standartet ,konventat dhe rregullat qe hudheheqin kontabilistet ne rregistrimin dhe pregatitjen e pasqyrave 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. |
nga ana tjeter ,standartet nderkombetare te raportimit financiar jane standarte te miratuara qe tregojne se si duhet te raportohen transaksione dhe llogarite financiare ne pasqyrat financiare |
IFRS are issued by the International Accounting Standards Board (IASB). |
SNRF ndiqet nga bordi i kontabilisteve te miratuar . |
With IFRS becoming more widespread on the international scene, consistency in financial reporting has become more prevalent between global organisations. |
me njohjen e SNRF ne tregjet nderkombetare ,kryesisht raportimit financiar , i ka dhene prioritet bizneseve nderkombetare |
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 financiar perdoret per te gjeneruar informacioni financiar per njerez te jashtem te kompanise ose per ata qe nuk jane te interesuar per perditshmerine e biznesit ,kontabiliteti kostos jep informacion qe ndihmon menaxheret te marrin vendime biznesi . |