2021
DOI: 10.32602/jafas.2021.005
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The Convergence of Preparation the Financial Statements According to IAS and Tax Accounting in Kosovo

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“…Disclosures may be simple statements regarding the change or provide a lengthy explanation for the reason to change the company's accounting policies and procedures (Sekiraqa, Ahmeti & Aliu, 2021). Voluntary disclosure in accounting is the provision of information by a company's management beyond requirements, such as generally accepted accounting principles and Securities and Exchange Commission rules, where the information is believed to be relevant to the decision making of users of the company's annual reports (Dwiantini, Susanti & Hidayah, 2021).…”
Section: Independent Variable Dependent Variablementioning
confidence: 99%
“…Disclosures may be simple statements regarding the change or provide a lengthy explanation for the reason to change the company's accounting policies and procedures (Sekiraqa, Ahmeti & Aliu, 2021). Voluntary disclosure in accounting is the provision of information by a company's management beyond requirements, such as generally accepted accounting principles and Securities and Exchange Commission rules, where the information is believed to be relevant to the decision making of users of the company's annual reports (Dwiantini, Susanti & Hidayah, 2021).…”
Section: Independent Variable Dependent Variablementioning
confidence: 99%