The international standard for financial report for small and medium enterprises are not supported by the EU

Shefket Jakupi, Phdc,
Universiteti AAB, Prishtinë


The problem for the treatment of international standards for small and medium enterprises (IFRS for SMEs) see it as still rushed in and failing application of several different countries disputes questions, questions which are regulated by the NAS and the laws of those countries. My research fills a research gap, theoretical or practical to remove the dilemma in favor or against the application of IFRS for NVM.Këtë I search performed by comparing the NAS, the laws and regulations of various countries and unable disputes problems solutions problems in the field of accounting. I hope that my paper science will succeed in the implementation procedure of the IFRS for SMEs as unified legal regulation, the EU Accounting Directives with U.S. GAAP/U.S. GAAP IAS/IFRS IAS + EU Directives = global standards, to eliminate differences.

Keywords: IFRS for SMEs, harmonization, implementation procedure, approval, implementation.

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