Accounting and Auditing

World Bank

Accounting and Auditing | Հայաստան - Հաղորդել է պահպանման Ստանդարտների եւ կոդերի (ROSC) : հաշվապահական հաշվառման եւ աուդիտի | Armenia

2008

World Bank

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.

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AGROVOC Keywords

accounting accounts administration audit auditing banking bookkeeping budget capacity building cash flow commercial banks contracts cost accounting credit debt enterprises equipment equity finance financial institutions financial market good practices implementation insurance inventories land laws legislation lending liabilities liquidity loans marketing ownership pension profit property quality quality assurance quality control resources risk risk management services stock stock exchange taxation valuation

Bibliographic information

Publisher

Washington, DC

Other Subjects

Auditing standards; Accounting standards; Current assets; Accounting procedures; Cba; Exchanges; Financial system; Internal controls; Portfolio investment; Securities industry; Interest; Securities; Banking law; Audit committee; Fee income; Financial reporting; Business law; Pension fund; Loan decisions; Balance sheet; Legislative framework; Accruals; Regulatory framework; Financial institution; Banking institutions; Foreign investments; International standards; Business schools; Legal framework; Financial performance; Limited liability; Trading; Regulatory reports; External auditors; Central bank; Management accounting; Consolidated supervision; Tax; Revenue; Regulatory authority; Insurance companies; International accounting standards committee; Statutory fund; Good; Audited financial statements; Settlement; Financial statements; Prudential requirements; Accounting policies; Value of assets; Issuance; Check; Corporate securities; Shareholders; Market discipline; Holdings; Enforcement powers; Account; Portfolio; Public policy; Institutional investors; Tax compliance; Accounting reform; Financial instruments; Corporate governance; Cost; Banking supervision; Regulatory authorities; Accountancy; Quality standards; Accounting records; Banking sector; Financial ratios; Foreign capital; Brokers; Share; Company law; Book value; Joint stock companies; Lending decisions; Derivatives; Audit reports; Good practice; Monetary fund; Debt financing; Fair value; Future; Financial statement; Guarantees; Accounting rules; Securities market law; Financial management; International accounting standards; Open joint-stock companies; Audit evidence; Criteria; Business; Accountant; Financial reports; Enforcement mechanisms; Transactions; Option; Borrower; Transparency; Compliance gap; Accountants; Llc; Governance issues; Central depository; Foreign banks; Principal; Reorganization; Market; Prudential standards; Capital base; Audit standards; Market participants; Market economy; Business forecasts; Borrowers; Securities market; Lifo; Financial markets; Loan application; Risk profile; Collateral; Disclosure requirements; Open joint stock companies; Internal audit; Foreign direct investment; Loan; Exchange; Financial reporting standards; Global economies; Quality audits; Consolidated financial statements; Amount of collateral; Cash flow statements; Financial regulation; Audit engagements; Shareholders equity; Solvency; Accounting principles; Prudential standard; Accounting standard; Business administration; Holding; Auditing profession; Public registry; Auditors; Reserve; Audits; Financial information

Language

English

Format

application/pdf, text/plain

License

CC BY 3.0 IGO, http://creativecommons.org/licenses/by/3.0/igo, World Bank

Type

Report; Report; Report

In AGRIS since: 2024-10-18

Modification date: 2025-10-25

Format: Dublin Core

Data Provider

This bibliographic record has been provided by World Bank

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Links

DOI http://documents.worldbank.org/curated/en/125141468208470363/Armenia-Report-on-the-Observance-of-Standards-and-Codes-ROSC-accounting-and-auditing https://hdl.handle.net/10986/28230

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Accounting and Auditing | Հայաստան - Հաղորդել է պահպանման Ստանդարտների եւ կոդերի (ROSC) : հաշվապահական հաշվառման եւ աուդիտի | Armenia

2008

AGROVOC Keywords

Bibliographic information