An February 24th 2015, Kosovo Judicial Institute in cooperation with USAID Contract law Enforcement Program (CLE) conducted training for judges on the following topic “Accounting – a challenge for a fair trial”.
Purpose of this training was to advance knowledge of judges on analyzing and content of the accounting data as evidence in cases when ruling about commercial disputes.
Particular elaboration was made on areas that relate to development and analysis of financial statements, including the balance, income statement and cash flow statements, in which part several cases of financial data auditing were presented.
Other topics also addressed at this training were the accrual basis or principle that includes occurring income and accrual expenses, and distinction between the General Auditor’s Office and private auditing companies.
The training was conducted with interactive discussions underlining the challenges and problems that judges face in solving disputes in the actual judicial practice.
Beneficiaries of this training were judges of the Supreme Court, the Appeals Court and Basic Court – Commercial Department.
24-02-2015