The Albanian translation of International Accounting Standard (IAS) 1 for “Presentation of Financial Statements” is approved

ORDER

No. 290, dated 30. 12. 2022

FOR THE APPROVAL OF THE TRANSLATION INTO THE ALBANIAN LANGUAGE OF THE CHANGES IN THE INTERNATIONAL ACCOUNTING STANDARD (IAS 1) “PRESENTATION OF FINANCIAL STATEMENTS”

In support of Article 3, point 4 and point 5, of Law no. 25, dated 10.5.2018, “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 regulation of the organization and operation of the National Accounting Council”,

Orders:

1. Announcement of changes in International Accounting Standard (IAS) 1 “Presentation of Financial Statements”.
2. The amendments to IAS 1 “Presentation of Financial Statements” have an effective date of January 1, 2024.
3. This order enters into force after publication in the Official Gazette.

MINISTER OF FINANCE AND ECONOMY

Delina Ibrahimaj

LONG-TERM OBLIGATIONS WITH RESTRICTIVE PROMISES

Amendments to IAS 1