FAQ

  • 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?

more »

In the National Assembly public hearings on the drafts of RA Law “On Accounting” and RA Law “On Public Sector Accounting” were held.

 (pdf format )

 

 (pdf format )

Small and Medium Entrepreneurship Development National Center of Armenia (SME DNC of Armenia) under Tatul Movsisyan’s authorship, General Director of  "TM Audit" CJSC, published "Accounting principles in small and medium enterprises" series of books consisting of 3 books:
  • Book 1

“Guide for SME IFRS and Chart of Accounts”

  • Book 2

“Accounting peculiarities in case of general principles of taxation”

  • Book 3

“Accounting peculiarities in case of turnover tax, patent fee, fixed payment principles of taxation”

By RA Government Decree N 748-N, dated 13.06.2013, changes were made to the auditors’ qualification procedure.

National Assembly of RA adopted laws on making amendments and supplements to RA law on “Income tax”: RA law-80-N, dated 09.07.2013, RA law -66-N, dated 02.07.2013.