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 International Accounting Standards (IAS) and International...
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| Corporate Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Washington, D.C. :
The World Bank,
2008
|
| Series: | Accounting and Auditing Assessment
World Bank e-Library |
| Subjects: | |
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| 490 | 1 | |a Accounting and Auditing Assessment | |
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| 520 | 3 | |a 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 | |
| 650 | 4 | |a Accounting | |
| 650 | 4 | |a Audits | |
| 650 | 4 | |a Banking Sector | |
| 650 | 4 | |a Business in Development | |
| 650 | 4 | |a Business | |
| 650 | 4 | |a Capacity Building | |
| 650 | 4 | |a Collateral | |
| 650 | 4 | |a Commercial Banks | |
| 650 | 4 | |a Contracts | |
| 650 | 4 | |a Corporate Data and Reporting | |
| 650 | 4 | |a Corporate Governance | |
| 650 | 4 | |a Credit | |
| 650 | 4 | |a Debt | |
| 650 | 4 | |a Equity | |
| 650 | 4 | |a Finance and Financial Sector Development | |
| 650 | 4 | |a Finance | |
| 650 | 4 | |a Financial Institutions | |
| 650 | 4 | |a Financial Management | |
| 650 | 4 | |a Financial Regulation & Supervision | |
| 650 | 4 | |a Financial Regulation | |
| 650 | 4 | |a Financial and Private Sector Development | |
| 650 | 4 | |a Foreign Banks | |
| 650 | 4 | |a Foreign Direct Investment | |
| 650 | 4 | |a Insurance | |
| 650 | 4 | |a Land | |
| 650 | 4 | |a Legal Framework | |
| 650 | 4 | |a Legislation | |
| 650 | 4 | |a Loans | |
| 650 | 4 | |a Market Economy | |
| 650 | 4 | |a Marketing | |
| 650 | 4 | |a Private Sector Development | |
| 650 | 4 | |a Public Policy | |
| 650 | 4 | |a Quality Assurance | |
| 650 | 4 | |a Quality Control | |
| 650 | 4 | |a Risk Management | |
| 650 | 4 | |a Risk | |
| 650 | 4 | |a Securities | |
| 650 | 4 | |a Standards and Financial Reporting | |
| 650 | 4 | |a Transparency | |
| 710 | 2 | |a World Bank | |
| 830 | 0 | |a Accounting and Auditing Assessment | |
| 830 | 0 | |a World Bank e-Library | |
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