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?
The General meeting of the Chamber of Auditors and Expert Accountants of Armenia elected Board of the Chamber with 15 members and Audit committee with 5 members
The General Assembly of the Chamber will be held on 1 May 2021
The Association of Accountants and Auditors of Armenia has been reorganized as Chamber of Chartered Accountants and Auditors of Armenia. The Chamber has been certified as a Professional institution according to the Law of the Republic of Armenia about "Public monitoring"
Tatul Movsisyan, General Director of «TM Audit» CJSC, published a new book` "Accounting".
The “Accounting” book is intended for self studying beginners, students and lecturers of the educational institutions, accountants, and other people in financial sphere.
The book consists of nine chapters. The first chapter presents general bases of accounting, particularly` description and historical development of accounting, resources and their generation sources, double-entry accounting, accounts and chart of accounts, accounting entry of transactions, documentation and inventory counting, IFRS and regulation of accounting, recognition and measurement of elements FS.
In the next chapters, there are presented the accounting approach of assets and liabilities (part 2), owner’s equity, revenues and expenses (part 3), expenditures (part 4), lease and agriculture (part 5), future measurement and impairment (part 6), taxes (part 7), off balance sheet accounts (part 8) and financial statements (part 9).
The presentation method, recitation and sequence of materials are designed in a way to help users learn it easily. There are questions and tasks at the end of each chapter, which are designed to check the perception of materials.