The Convergence of Accounting Treatment for Intangible Assets in Albania
This study aims at analysing the accounting treatment for identifiable intangible assets. Our research is based on the analysis
of the Albania regulation under the current General Accounting Plan of 2003 (from now on referred to as PGC-2003) and the
international regulations stated by two important accounting regulation organisms: the International Accounting Standards
Board (IASB) and the Financial Accounting Standards Board (FASB). In particular, we will carry out a comparative study of the
definition, recognition criteria, valuation, amortisation, impairment of value as well as its recovery and information to be
provided in the Notes to the Financial Statements. The review of these accounting regulations shows that there is no
homogeneous treatment, despite the great advance achieved on this subject, to obtain a higher level of convergence.
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