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Analiza e pasqyrave financiare: Përdoruesit e treguesve financiarë

Govori, Fadil (2011): Analiza e pasqyrave financiare: Përdoruesit e treguesve financiarë.

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Understanding and the interpretation of financial statements is an important factor for economic entities, for making the right decisions. Nowadays, more and more is noticed the general tendency of the harmonization of the Directive IV of the European Committee with International Financial Reporting Standards.

Different groups of people need information about the business activities of each business. In this paper we address ways of designing and drafting of the financial statements and and their contextual interpretation in accordance with IAS and IFRS. Also we identify some of stakeholders who are the main users of the information arising from these financial statements and their importance in decision making.

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