Description: Accounting and Auditing : Armenia

Accounting and Auditing : Armenia

This report provides an assessment of accounting, financial reporting and auditing requirements and practices within the enterprise and financial sectors in Armenia. The report uses International Financial Reporting Standards (IFRS) formerly Intern...

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Bibliographic Details
Main Author:	World Bank
Language:	English en_US
Published:	Washington, DC 2017
Subjects:	ACCOUNT ACCOUNTANCY ACCOUNTANT ACCOUNTANTS ACCOUNTING ACCOUNTING POLICIES ACCOUNTING PRINCIPLES ACCOUNTING PROCEDURES ACCOUNTING RECORDS ACCOUNTING REFORM ACCOUNTING RULES ACCOUNTING STANDARD ACCOUNTING STANDARDS ACCOUNTS ACCRUALS ADMINISTRATION AMOUNT OF COLLATERAL AUDIT AUDIT COMMITTEE AUDIT ENGAGEMENTS AUDIT EVIDENCE AUDIT REPORTS AUDIT STANDARDS AUDITED FINANCIAL STATEMENTS AUDITING AUDITING PROFESSION AUDITING STANDARDS AUDITORS AUDITS BALANCE SHEET BANKING BANKING INSTITUTIONS BANKING LAW BANKING SECTOR BANKING SUPERVISION BOOK VALUE BOOKKEEPING BORROWER BORROWERS BROKERS BUDGET BUSINESS BUSINESS ADMINISTRATION BUSINESS FORECASTS BUSINESS LAW BUSINESS SCHOOLS CAPACITY BUILDING CAPITAL BASE CASH FLOW CASH FLOW STATEMENTS CBA CENTRAL BANK CENTRAL DEPOSITORY CHECK COLLATERAL COMMERCIAL BANKS COMPANY LAW COMPLIANCE GAP CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATED SUPERVISION CONTRACTS CORPORATE GOVERNANCE CORPORATE SECURITIES COST COST ACCOUNTING CREDIT CRITERIA CURRENT ASSETS DEBT DEBT FINANCING DERIVATIVES DISCLOSURE REQUIREMENTS ENFORCEMENT MECHANISMS ENFORCEMENT POWERS ENTERPRISES EQUIPMENT EQUITY EXCHANGE EXCHANGES EXTERNAL AUDITORS FAIR VALUE FEE INCOME FINANCE FINANCIAL INFORMATION FINANCIAL INSTITUTION FINANCIAL INSTITUTIONS FINANCIAL INSTRUMENTS FINANCIAL MANAGEMENT FINANCIAL MARKET FINANCIAL MARKETS FINANCIAL PERFORMANCE FINANCIAL RATIOS FINANCIAL REGULATION FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL REPORTS FINANCIAL STATEMENT FINANCIAL STATEMENTS FINANCIAL SYSTEM FOREIGN BANKS FOREIGN CAPITAL FOREIGN DIRECT INVESTMENT FOREIGN INVESTMENTS FUTURE GLOBAL ECONOMIES GOOD GOOD PRACTICE GOOD PRACTICES GOVERNANCE ISSUES GUARANTEES HOLDING HOLDINGS IMPLEMENTATION INSTITUTIONAL INVESTORS INSURANCE INSURANCE COMPANIES INTEREST INTERNAL AUDIT INTERNAL CONTROLS INTERNATIONAL ACCOUNTING STANDARDS INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE INTERNATIONAL STANDARDS INVENTORIES ISSUANCE JOINT STOCK COMPANIES LAND LAWS LEGAL FRAMEWORK LEGISLATION LEGISLATIVE FRAMEWORK LENDING LENDING DECISIONS LIABILITIES LIFO LIMITED LIABILITY LIQUIDITY LLC LOAN LOAN APPLICATION LOAN DECISIONS LOANS MANAGEMENT ACCOUNTING MARKET MARKET DISCIPLINE MARKET ECONOMY MARKET PARTICIPANTS MARKETING MONETARY FUND OPEN JOINT STOCK COMPANIES OPEN JOINT-STOCK COMPANIES OPTION OWNERSHIP PENSION PENSION FUND PORTFOLIO PORTFOLIO INVESTMENT PRINCIPAL PROFIT PROPERTY PRUDENTIAL REQUIREMENTS PRUDENTIAL STANDARD PRUDENTIAL STANDARDS PUBLIC POLICY PUBLIC REGISTRY QUALITY QUALITY ASSURANCE QUALITY AUDITS QUALITY CONTROL QUALITY STANDARDS REGULATORY AUTHORITIES REGULATORY AUTHORITY REGULATORY FRAMEWORK REGULATORY REPORTS REORGANIZATION RESERVE RESOURCES REVENUE RISK RISK MANAGEMENT RISK PROFILE SECURITIES SECURITIES INDUSTRY SECURITIES MARKET SECURITIES MARKET LAW SERVICES SETTLEMENT SHARE SHAREHOLDERS SHAREHOLDERS EQUITY SOLVENCY STATUTORY FUND STOCK STOCK EXCHANGE TAX TAX COMPLIANCE TAXATION TRADING TRANSACTIONS TRANSPARENCY VALUATION VALUE OF ASSETS
Online Access:	http://documents.worldbank.org/curated/en/125141468208470363/Armenia-Report-on-the-Observance-of-Standards-and-Codes-ROSC-accounting-and-auditing http://hdl.handle.net/10986/28230

Description
Summary:	This report provides an assessment of accounting, financial reporting and auditing requirements and practices within the enterprise and financial sectors in Armenia. The report uses International Financial Reporting Standards (IFRS) formerly International Accounting Standards (IAS) and International Standards on Auditing (ISA) as benchmarks and draws on international experience and good practices in the field of accounting and audit regulation, including in European Union (EU) member states, to assess the quality of financial information and make policy recommendations. This assessment of accounting and auditing practices in Armenia is part of a joint initiative of the World Bank and International Monetary Fund (IMF) to prepare Reports on the Observance of Standards and Codes (ROSC). The assessment focuses on the strengths and weaknesses of the accounting and auditing environment that influence the quality of corporate financial reporting and includes a review of both mandatory requirements and actual practice.

Accounting and Auditing : Armenia

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