Abstract

ABSTRACT The aim of this paper is to analyze the differences between International Public Sector Accounting Standards (IPSAS) and the Albanian Public Sector GAAP (Albanian PS GAAP). At the same time, the paper tries to emphasize the steps and the challenges of implementing IPSAS in Albanian context. The analyses are based on official information from strategic documents of the Government of Albania, as well as official reports form the international professional and financial institutions, such as: World Bank, IFAC, and OECD.

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