Making the economic decisions depend to a large extent on the quality and level of information that owns. The quality and the reliable information obtained from financial statements is very important for successful decision-making and the economic development of a country, for the development of financial markets, to promote the entry of foreign investments and economic stability of the country. The financial statements are prepared in accordance with International Financial Reporting Standards ("IFRS") published for the first time by the Board of the International Accounting Standards. This study aims to present information related to the valuation of assets by taking as a concrete case Durres Port Authority. Risk assessment and return of assets is the basis of quantitative distribution of assets and portfolio risk management. The economists can calculated these parameters through the observed price. These awards provide information on the value of the asset, based on valuation methods and individual analysts' expectations. In this content, to continue with the results, we need to understand how we can asses individual titles in accordinace with the market.

This paper aims to give an overview and examine the effects of value-added tax (VAT) income as one of the main elements of fiscal policies on Albanian economic growth GDP (Demi, Hysa, & Nanaj, 2018), for the period 1999–2019, considering also the implementation of VAT legislation rules. The quantitative analysis methods are used in this study based on the wide range of theoretical and practical cases obtained from the literature to figure out the existing link between VAT as the explanatory variable and GDP as the explained variable. Based on empirical testing hypotheses on the importance of econometric models, the statistical information was selected by public institutions in Albania and the data is in the form of time series, often self-correlated from period to period. This feature was considered to avoid the consequences caused by autocorrelation and following the detection, the corrective measures were taken, in order for the statistical inference to be as objective as possible. Finally, this paper argues that VAT rules are considered a very important element for the Albanian economy, and the relevance of this study is to serve policymakers in drafting fiscal policies in the function of economic growth (GDP) in the future.