Kontabilitetit n

Biznesin
Ndrkombtar

far sht kontabiliteti?

Kontabiliteti sht gjuha e biznesit - sht
mnyra se si firmat komunikojn pozitat e tyre
financiare n treg
Kontabiliteti sht m kompleks pr organizatat
ndrkombtare pr shkak t dallimeve n
standardet e kontabilitetit nga vendi n vend
Diferencat e bjnw atw tw vwshtirw pwr investitorwt,
kreditorwt dhe qeveritw pwr tw bwrw vlerwsimet;

The International Accounting Standards Board

(IASB) ka br prpjekje pr t vendosur
standarde t prbashkta pr kontabilitetin dhe
auditimin n t gjith shtetet.
19-2

Si prdoret informacioni
n kontabilitet?
Informacioni Kontabilitetit dhe Capital Flows

19-3

Pwrse pwrdorin vendet

sisteme tw ndryshme

Sistemi i kontabilitetit tw nj vendi ka evoluar n

kontabiliteti?
prgjigje t krkesave vendore pr informacione
kontabl

Sipas nj studim qw wshtw bwrw nw 22 vendeve, ka

rezultuar se ka pasur 76 mnyra pr t vlersuar koston
e mallrave t shitura, 65 dallime n llogaritjen e kthimit
nga aktivet dhe 20 mnyra pr llogaritjen e fitimit neto

Dallimet e bjn t vshtir krahasimin e

performancs financiare t organizatave nga
vende t ndryshme
Edhe pasi ka patur prpjekje pr t harmonizuar
praktikat e kontabilitetit n t gjitha vendet,
pwrswri mbeten dallime t rndsishme.

19-4

far prcaktojn
standardet kombtare t
kontabilitetit?
Pes Variablat kryesore q ndikojn n
1.
2.
3.
4.
5.

zhvillimin e sistemit t kontabilitetit t nj

vendi:
Marrdhniet ndwrmjet biznesit dhe ofruesit
tw kapitalit
Lidhjet politike dhe ekonomike me vendet e
tjera
Niveli i inflacionit
Niveli i zhvillimit ekonomik t nj vendi
Kultura mbizotruese n nj vend
19-5

ilwt faktorw prcaktojnw

standardet kombtare t
kontabilitetit?
Pwrcaktuesit e Standarteve Kombwtare tw Kontabilitetit

19-6

Si influencojnw ofruesit e
kapitalit kontabilitetin?
Tre Burimet kryesore t jashtme t kapitalit pr
firmat jan:
investitort individuale
bankat
qeveria
Sistemet e kontabilitetit n SHBA dhe Britaninw e Madhe jan
t orientuara drejt investitorve individual
Zvicra, Gjermania dhe Japonia prqndrohen n dhnien e
informacionit pr bankat
Franca dhe Suedia prgatisin dokumente financiare me
qeverin n mendje
19-7

Si ndikojnw lidhjet
ekonomike dhe politike nw
kontabilitet?

Ngjashmrit n sistemet e kontabilitetit

t gjith vendeve mund t pasqyrojn
lidhjet politike apo ekonomike
sistemi kontabl i SHBA-s ndikon n sistemet n
Kanada dhe Meksik
n Bashkimin Evropian, vendet po lvizin drejt
standardeve t prbashkta
sistemi britanik i kontabilitetit sht prdorur shum
nga ish-kolonit

19-8

Si ndikon inflacioni nw
kontabilitet?
The historic cost principal
assumes the currency unit used to
report financial results is not losing
its value due to inflation
affects asset valuation
if inflation is high, assets will be
undervalued

19-9

How Do Levels of
Development Influence
Accounting?
Developed nations tend to have more
sophisticated accounting systems than
developing countries
larger, more complex firms create accounting
challenges
providers of capital require detailed reports

Many developing nations have accounting

systems that were inherited from former
colonial powers
lack of trained accountants
19-10

How Does Culture

Influence Accounting?
Uncertainty avoidance - the
extent to which cultures socialize
their members to accept ambiguous
situations and tolerate uncertainty impacts the countrys accounting
system
countries with low uncertainty
avoidance cultures have strong
independent auditing professions
19-11

What Are Accounting

And Auditing Standards?
Accounting standards are rules for
preparing financial statements
they define useful accounting information

Auditing standards specify the rules for

performing an audit
the technical process by which an independent
person gathers evidence for determining if
financial accounts conform to required accounting
standards and if they are also reliable

It is difficult to compare financial reports

from country to country because of national
differences in accounting and auditing
standards
19-12

Why Are International

Accounting Standards
Important?

The growth of transnational financing and

transnational investment has created a need
for transnational financial reporting
many companies obtain capital from foreign
providers who are demanding greater consistency

The International Accounting Standards

Board (IASB) is a major proponent of
standardization of accounting standards
common accounting standards will facilitate the
development of global capital markets
most IASB standards are consistent with
standards already in place in the United States

19-13

Why Are International

Accounting Standards
Important?

About 100 nations have adopted IASB

standards or permitted their use in
reporting financial results
the EU has mandated harmonization of
accounting principles for members

By 2010, there could be only two

major accounting bodies with
substantial influence on global
reporting FASB in the United States
and IASB elsewhere
19-14

How Do MNCs Handle

Currency Translation?
Foreign subsidiaries usually keep
accounting records and prepare financial
statements in the local currency
To prepare consolidated financial
statements, all local financial statements
must be converted to the home currency
There are two methods to determine what
exchange rate should be used when
translating financial statement currencies
1. The current rate method
2. The temporal method
19-15