• 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 »

By No. 72-N Order of State Revenue Committee of the RA, dated 01.03.2013, based on the information received from the third parties (including state authorities) or acquired as a result of operative-investigatory actions is set the procedure for recognizing affiliated persons (Point 5 of Article 4 of 3rd paragraph of RA law on Turnover tax).

According to the second part of Article 39.3 of RA law on "Profit tax" the procedure of business projects approval, as well as calculation of additional salary on new jobs created in the frame of these projects and other payments deemed equal thereto was approved.

Amendments have been made to the RA Government Decree N 1104-“The approval of accounting procedures for value added tax payers”, dated August 4, 2011. 

RA Government Decree N 74-N, dated 16 January, 2013, on making amendments to N 123 decree, dated 03 February, 2005 on “The approval of procedures for conducting examinations for auditors qualifications and examination program” is published.