1. Administrative Guidelines KCFR
Kosovar Council for Financial Reporting according to Law No. 06/L-032 is an independent professional body and competent authority, where, among other things, it is responsible for supervising the implementation of this Law and by-laws that are approved on the basis of this Law, and taking actions on the supervision of implementation and disciplinary measures for non-implementation of properly and to approve the IAS in accordance with the IAS approved by the IASB and the relevant EU legislation.
The Kosovar Council for Financial Reporting (KKRF) has published the Administrative Guidelines for the Annual Financial Reporting of Micro Enterprises, and for the Structure, Content and Submission of the Annual Financial Reporting of Small, Medium and Large Enterprises. In the following link you can find the guides and the corresponding templates of the set of annual financial statements.
https://mfpt.rks-gov.net/Raportimet/Ballina/156
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