Laws and standards

Public Sector Accounting,Auditing and Control in Armenia

Tax Code of the RA

Chart of accounts

IFRS for SMEs

	IFRS 1 First-time Adoption of International Financial Reporting Standards
	IFRS 2 Share based Payment
	IFRS 3 Business Combinations
	IFRS 5 Non current Assets Held for Sale and Discontinued Operations
	IFRS 6 Exploration for and Evaluation of Mineral Resources
	IFRS 7 Financial Instruments: Disclosures
	IFRS 8 Operating Segments
	IFRS 9 Financial Instruments
	IFRS 10 Consolidated Financial Statements
	IFRS 11 Joint Arrangements
	IFRS 12 Disclosure of Interests in Other Entities
	IFRS 13 Fair Value Measurement
	IFRS 14 Adjustable deferred accounts
	IFRS 15 Revenue from contracts with buyers
	IFRS 16 Leases
	IFRS 17 Insurance contracts

	Brief guidelines of RA accounting standards
	IAS 1 Presentation of Financial Statements
	IAS 2 Inventories
	IAS 7 Statement of Cash Flows
	IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
	IAS 10 Events after the Reporting Period
	IAS 12 Income Taxes
	IAS 16 Property, Plant and Equipment
	IAS 19 Employee Benefits
	IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
	IAS 21 The Effects of Changes in Foreign Exchange Rates
	IAS 23 Borrowing Costs
	IAS 24 Related Party Disclosures
	IAS 26 Accounting and Reporting by Retirement Benefit Plans
	IAS 27 Consolidated and Separate Financial Statements
	IAS 28 Investments in Associates
	IAS 29 Financial Reporting in Hyperinflationary Economies
	IAS 32 Financial Instruments: Presentation
	IAS 33 Earnings per Share
	IAS 34 Interim Financial Reporting
	IAS 36 Impairment of Assets
	IAS 37 Provisions, Contingent Liabilities and Contingent Assets
	IAS 38 Intangible Assets
	IAS 39 Financial Instruments: Recognition and Measurement
	IAS 40 Investment Property
	IAS 41 AgricultureAgriculture

	IFRIC 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
	IFRIC 2 Members’ Shares in Co operative Entities and Similar Instruments
	IFRIC 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
	IFRIC 6 Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment
	IFRIC 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies
	IFRIC 10 Interim Financial Reporting and Impairment
	IFRIC 12 Service Concession Arrangements
	IFRIC 14 IAS 19—The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
	IFRIC 16 Hedges of a Net Investment in a Foreign Operation
	IFRIC 17 Distributions of Non-cash Assets to Owners
	IFRIC 19 Extinguishing Financial Liabilities with Equity Instruments
	IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine
	IFRIC 21 Mandatory fees
	IFRIC 22 Currency Transactions և Prepayments
	IFRIC 23 Uncertainty of the profit tax calculation approach
	SIC 7 Introduction of the Euro
	SIC 10 Government Assistance—No Specific Relation to Operating Activities
	SIC 25 Income Taxes—Changes in the Tax Status of an Entity or its Shareholders
	SIC 29 Service Concession Arrangements: Disclosures
	SIC 32 Intangible Assets—Web Site Costs

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