ORDER
No. 291, dated 30. 12. 2022
FOR THE ANNOUNCEMENT OF THE CHANGES TO THE NATIONAL ACCOUNTING STANDARD NO. 15, “ON ACCOUNTING AND FINANCIAL REPORTING OF ECONOMIC MICROENTITIES” (The National Accounting Standard 15).
In the services of article 3, point 4 and point 5, of law no. 25/2018, “On accounting and financial statements”, of the decision of the Council of Ministers no. 505, dated 17.7.2019, “On the approval of the internal regulations of the organization and operation of the National Accounting Council”, requires
- Announcement of changes to the International Accounting Standard no. 15 “On the accounting and financial reporting of the economic micro-unit (The National Accounting Standard 15)”.
- This order enters into force after publication in the Official Gazette.
MINISTER OF FINANCE AND ECONOMY
Delina Ibrahimaj
STANDARD 15
FOR ACCOUNTING AND FINANCIAL REPORTING OF ECONOMIC MICROENTITIES
IMPROVED
(Changed)
Tirana, December 2022
