• What is IFRS?

  • What is International Accounting Standards Board (IASB)?

  • What is the structure of  IASC  foundation?

  • How widespread is the adoption of IFRS around the world?

  • What is the International Accounting Standards Committee (IASC)?

  • What is the IFAC?

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Accounting literature was supplemented with one more book. Recently, Tatul Movsisyan presented his "Accounting" work, which was much awaited by the author's colleagues, as there is a great need of modern literature and  materials about accounting in educational institutions. 




Amendments and additions were made in RA law on “Taxes” particularly Family business taxation institute was added.

An amendment was made in the RA law on “Income Tax”, by which in the case when the income received from rent of property of a natural person not considered as an individual entrepreneur and (or) a notary exceeds AMD 58.35 mln, the tax payer calculates 10% annual rate  of the excess amount, without taking into account the statutory deductions and tax amounts calculated and withheld by tax agent, and in case of receiveing income from a person not considered as a tax agent-without taking into account deductions and independently estimated tax payments from rental property income received by the natural person.

National Assembly of RA adopted laws on making amendments and supplements to RA law on

“Value Added Tax”: RA law-129, dated 22.07.2014.