F.A.Q.

What is IFRS?

International Financial Reporting Standards (IFRSs) are Standards and Interpretations adopted by the International Accounting Standards Board (IASB), which aims to harmonize accounting rules around the world.

What is International Accounting Standards Board (IASB)?

 The IASB is an independent accounting standard-setting body, based in London. It consists of 14 members representing different countries. For the publication of a standard, initial draft, or standard interpretation it is necessary that at least 8 IASB members from 14  vote for.

What is the structure of  IASC  foundation?

IASC Foundation Trustees

Standards Advisory Council (SAC)

IASB  (International Accounting Standards Board)

International Financial Reporting Interpretations Committee (IFRIC)

The Foundation is funded by the investments of large auditing, accounting firms,  private financial institutions, banks, industrial companies, other international and professional organizations.



 
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“TM Audit” CJSC was established in 1997. It is one of the leading audit and consulting companies of Armenia. The Company provides a wide range of high-quality professional services to international and local firms and organizations. TM Audit constantly applies new methods, broad approaches, techniques, actively participates in the improvement of accounting and auditing systems which allows to offer services that always meet the demands of the time.