Author(s): Zeki DO?AN, Enis ABDURRAHMAN?

Kosovo, as one of the newest countries in Europe, has declared its independence on February 17, 2008. Kosovo, nominated as one of the potential candidates for the European Union, may face many problems in the process of joining the Union. One of these problems would arise during the implementation and application of international accounting standards in current accounting practices. In Kosovo, 19 accounting standards have been published to comply with international accounting standards so far and 18 of them have become mandatory. In this study, both theoretical and practical information on some of the accounting standards that were published and put into practice in Kosovo regarding the alignment of international accounting standards are provided, following the overview on the development of accounting history in Kosovo.


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