Accounting and Auditing
Accounting and Auditing
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.
- World Bank United States
FINANCIAL SECTOR DEVELOPMENT, AUDIT REPORTS, PENSION FUNDS, SHAREHOLDERS, DEPOSIT, MINIMUM CAPITAL REQUIREMENTS, QUALITY ASSURANCE, PEER REVIEW, BUSINESS SCHOOLS, CRITERIA, BEARER BONDS, INVESTOR CONFIDENCE, INTERNATIONAL ACCOUNTING STANDARDS, CREDIT UNIONS, DEPOSIT LIABILITIES, STOCK, CONSOLIDATED FINANCIAL STATEMENTS, SECURITIES MARKET LAW, RETURNS, COLLATERAL, PENSION, FINANCIAL MARKET, TRANSACTIONS, FINANCIAL ACCOUNTING, AUDITING PROFESSION, AUDITORS, FINANCIAL REPORTING STANDARDS, LLC, REORGANIZATION, ACCOUNTING STANDARDS, TRANSPARENCY, MORTGAGE, FINANCIAL MARKETS, PENSIONS, INSTITUTIONAL INVESTORS, CURRENT ASSETS, HOLDING, BORROWERS, INSTITUTIONAL CAPACITY, QUALITY STANDARDS, CREDITORS, PROFIT, STATUTORY AUDITORS, BANKING INSTITUTIONS, INTERNATIONAL FINANCE, BANK DEPOSITS, CORPORATE GOVERNANCE, QUALITY CONTROL, QUALITY, ACCOUNTS, BANKING, ACCOUNTING RULES, JOINT STOCK COMPANY, BALANCE SHEET, COMPANY LAW, INTERNAL CONTROLS, FOREIGN BANKS, LIQUIDITY, GUARANTEES, PRUDENTIAL STANDARD, ACCOUNTING PRINCIPLES, MARKET, PRUDENTIAL STANDARDS, FINANCIAL SERVICES, PROPERTY, CASH FLOW, CENTRAL DEPOSITORY, PORTFOLIO INVESTMENT, JOINT STOCK COMPANIES, RESOURCES, FAIR VALUE, AUDIT EVIDENCE, AUDITS, COMMERCIAL CODES, SMALL BANKS, PORTFOLIO, JOINT-STOCK COMPANIES, EARNINGS GROWTH, LEGAL SYSTEM, TAXATION, INCOME TAX, REGULATORY INFRASTRUCTURE, ACCOUNTANTS, RISK, MARKET PARTICIPANTS, ACCOUNTANCY FIRMS, DERIVATIVES, CAPITAL MARKETS, CASH FLOW STATEMENTS, PRINCIPAL, ACCOUNTING SYSTEMS, REGULATORY FRAMEWORK, FINANCIAL SYSTEM, LEGAL PROVISIONS, LIABILITY, ECONOMIC REFORM, FINANCIAL INSTITUTIONS, GOOD, EQUIPMENT, FOREIGN CAPITAL, PRIVATE PLACEMENT, TELECOMMUNICATIONS, ACCOUNTANCY, REVENUE, PARENT COMPANIES, STATUTORY FUND, FOREIGN INVESTMENTS, PRIVATIZATION, DEBT FINANCING, OPTION, 650, GOOD PRACTICES, LOAN, QUALITY AUDITS, CREDIT, RISK PROFILE, MUTUAL FUNDS, CONSOLIDATED SUPERVISION, GLOBAL ECONOMIES, SECURITIES, FUTURE, ISSUANCE, CONTRACTS, ASSET VALUE, INVESTMENT FUNDS, ACCOUNTING RECORDS, BUSINESS ADMINISTRATION, ACQUISITIONS, AUDITED FINANCIAL STATEMENTS, FINANCIAL PERFORMANCE, INTERNATIONAL FINANCIAL MARKETS, TRADING, SUPERVISORY AUTHORITIES, LAWS, INSURANCE PREMIUMS, OPEN JOINT STOCK COMPANIES, LIFO, MARKET ECONOMY, POTENTIAL INVESTORS, AUDIT, ACCOUNTABILITY, FINANCIAL INSTRUMENTS, GOOD PRACTICE, COMPLIANCE GAP, PUBLIC REGISTRY, TAX COMPLIANCE, VALUATION, INTERNAL AUDIT, TAX, FOREIGN INVESTORS, BANKING SYSTEM, STOCK MARKET, BUDGET, PENSION FUND, BANKING SUPERVISION, BOOK VALUE, INSURANCE COMPANIES, MORTGAGE FINANCE, SECURITIES MARKET, POCKET BANKS, IMPLEMENTATION, FREE MARKET ECONOMY, LENDING, AUDIT COMMITTEE, MARKET REQUIREMENTS, BANKING LAW, INTERNATIONAL STANDARDS, ACCOUNTING STANDARD, ACCOUNTING POLICIES, BROKERS, BALANCE SHEETS, BUSINESS, ACCRUALS, RESERVES, AUDITING, ENFORCEMENT MECHANISMS, LOANS, BOOKKEEPING, CBA, DISCLOSURE REQUIREMENTS, SETTLEMENT, CHECK, RISK MANAGEMENT, 330, EXCHANGES, SOLVENCY, FOREIGN DIRECT INVESTMENT, INVENTORIES, BORROWER, LOAN APPLICATION, FINANCIAL REGULATION, REGULATORY AUTHORITIES, FOREIGN INSURERS, ACCOUNTING PROCEDURES, FINANCE, FINANCIAL RATIOS, LENDING DECISIONS, INTERNATIONAL MARKETS, EXTERNAL FUNDING, FINANCIAL STATEMENTS, STOCK EXCHANGES, PUBLIC DISCLOSURE, AUDITING STANDARDS, AUDIT STANDARDS, LIABILITIES, ENTERPRISES, INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE, STOCK EXCHANGE, LEGISLATIVE FRAMEWORK, ISSUERS OF SECURITIES, POLITICAL UNCERTAINTIES, BUSINESS LAW, SECURITIES LAW, REGULATORY REPORTS, SERVICES, DEBT, ACCOUNTING FRAMEWORK, BANKING SECTOR, VALUE OF ASSETS, DEBENTURES, REGULATORY AUTHORITY, AMOUNT OF COLLATERAL, MARKETING, FINANCIAL MANAGEMENT, OWNERSHIP, RETURN, CENTRAL BANK, MARKET DISCIPLINE, NATIONAL BANK, FINANCIAL INFORMATION, PRIVATE PLACEMENTS, CORPORATE SECURITIES, BUSINESS FORECASTS, SECURITIES INDUSTRY, GOVERNANCE ISSUES, BROKERAGES, CREDIBILITY, FINANCIAL REPORTS, ACCOUNT, MARKET INDICES, LIMITED LIABILITY, EXCHANGE, ACCOUNTING, FINANCIAL LEASING, COST, INTERNATIONAL DEVELOPMENT, BANK OF LATVIA, INVESTMENT FINANCE, COST ACCOUNTING, BANKING REGULATIONS, RESERVE, INSURANCE, TURNOVER, CORPORATE BONDS, EXTERNAL AUDITORS, HOLDINGS, EQUITY, AUDIT ENGAGEMENTS, SHAREHOLDERS EQUITY, MARKET CONDITIONS, LAND, FINANCIAL INSTITUTION, OPEN JOINT-STOCK COMPANIES, INVESTMENT INSTITUTIONS, ADMINISTRATION, PUBLIC POLICY, SUPERVISORY BOARD, LEGISLATION, ACCOUNTING REFORM, COMMERCIAL BANKS, MANAGEMENT ACCOUNTING, HOLDING COMPANIES, NEW ENTRANTS, STOCK MARKETS, MONETARY FUND, FEE INCOME, PRUDENTIAL REQUIREMENTS, ACCOUNTANT, INTEREST, TAX RULES, LOAN DECISIONS, LEGAL FRAMEWORK, BANKING LEGISLATION, ENFORCEMENT POWERS, CAPITAL BASE, CAPACITY BUILDING, FINANCIAL STATEMENT, TAX ADMINISTRATION, CIVIL LAW, SUBSIDIARIES, SHARE, FOREIGN CURRENCY, FINANCIAL REPORTING
FINANCIAL SECTOR DEVELOPMENT, AUDIT REPORTS, PENSION FUNDS, SHAREHOLDERS, DEPOSIT, MINIMUM CAPITAL REQUIREMENTS, QUALITY ASSURANCE, PEER REVIEW, BUSINESS SCHOOLS, CRITERIA, BEARER BONDS, INVESTOR CONFIDENCE, INTERNATIONAL ACCOUNTING STANDARDS, CREDIT UNIONS, DEPOSIT LIABILITIES, STOCK, CONSOLIDATED FINANCIAL STATEMENTS, SECURITIES MARKET LAW, RETURNS, COLLATERAL, PENSION, FINANCIAL MARKET, TRANSACTIONS, FINANCIAL ACCOUNTING, AUDITING PROFESSION, AUDITORS, FINANCIAL REPORTING STANDARDS, LLC, REORGANIZATION, ACCOUNTING STANDARDS, TRANSPARENCY, MORTGAGE, FINANCIAL MARKETS, PENSIONS, INSTITUTIONAL INVESTORS, CURRENT ASSETS, HOLDING, BORROWERS, INSTITUTIONAL CAPACITY, QUALITY STANDARDS, CREDITORS, PROFIT, STATUTORY AUDITORS, BANKING INSTITUTIONS, INTERNATIONAL FINANCE, BANK DEPOSITS, CORPORATE GOVERNANCE, QUALITY CONTROL, QUALITY, ACCOUNTS, BANKING, ACCOUNTING RULES, JOINT STOCK COMPANY, BALANCE SHEET, COMPANY LAW, INTERNAL CONTROLS, FOREIGN BANKS, LIQUIDITY, GUARANTEES, PRUDENTIAL STANDARD, ACCOUNTING PRINCIPLES, MARKET, PRUDENTIAL STANDARDS, FINANCIAL SERVICES, PROPERTY, CASH FLOW, CENTRAL DEPOSITORY, PORTFOLIO INVESTMENT, JOINT STOCK COMPANIES, RESOURCES, FAIR VALUE, AUDIT EVIDENCE, AUDITS, COMMERCIAL CODES, SMALL BANKS, PORTFOLIO, JOINT-STOCK COMPANIES, EARNINGS GROWTH, LEGAL SYSTEM, TAXATION, INCOME TAX, REGULATORY INFRASTRUCTURE, ACCOUNTANTS, RISK, MARKET PARTICIPANTS, ACCOUNTANCY FIRMS, DERIVATIVES, CAPITAL MARKETS, CASH FLOW STATEMENTS, PRINCIPAL, ACCOUNTING SYSTEMS, REGULATORY FRAMEWORK, FINANCIAL SYSTEM, LEGAL PROVISIONS, LIABILITY, ECONOMIC REFORM, FINANCIAL INSTITUTIONS, GOOD, EQUIPMENT, FOREIGN CAPITAL, PRIVATE PLACEMENT, TELECOMMUNICATIONS, ACCOUNTANCY, REVENUE, PARENT COMPANIES, STATUTORY FUND, FOREIGN INVESTMENTS, PRIVATIZATION, DEBT FINANCING, OPTION, 650, GOOD PRACTICES, LOAN, QUALITY AUDITS, CREDIT, RISK PROFILE, MUTUAL FUNDS, CONSOLIDATED SUPERVISION, GLOBAL ECONOMIES, SECURITIES, FUTURE, ISSUANCE, CONTRACTS, ASSET VALUE, INVESTMENT FUNDS, ACCOUNTING RECORDS, BUSINESS ADMINISTRATION, ACQUISITIONS, AUDITED FINANCIAL STATEMENTS, FINANCIAL PERFORMANCE, INTERNATIONAL FINANCIAL MARKETS, TRADING, SUPERVISORY AUTHORITIES, LAWS, INSURANCE PREMIUMS, OPEN JOINT STOCK COMPANIES, LIFO, MARKET ECONOMY, POTENTIAL INVESTORS, AUDIT, ACCOUNTABILITY, FINANCIAL INSTRUMENTS, GOOD PRACTICE, COMPLIANCE GAP, PUBLIC REGISTRY, TAX COMPLIANCE, VALUATION, INTERNAL AUDIT, TAX, FOREIGN INVESTORS, BANKING SYSTEM, STOCK MARKET, BUDGET, PENSION FUND, BANKING SUPERVISION, BOOK VALUE, INSURANCE COMPANIES, MORTGAGE FINANCE, SECURITIES MARKET, POCKET BANKS, IMPLEMENTATION, FREE MARKET ECONOMY, LENDING, AUDIT COMMITTEE, MARKET REQUIREMENTS, BANKING LAW, INTERNATIONAL STANDARDS, ACCOUNTING STANDARD, ACCOUNTING POLICIES, BROKERS, BALANCE SHEETS, BUSINESS, ACCRUALS, RESERVES, AUDITING, ENFORCEMENT MECHANISMS, LOANS, BOOKKEEPING, CBA, DISCLOSURE REQUIREMENTS, SETTLEMENT, CHECK, RISK MANAGEMENT, 330, EXCHANGES, SOLVENCY, FOREIGN DIRECT INVESTMENT, INVENTORIES, BORROWER, LOAN APPLICATION, FINANCIAL REGULATION, REGULATORY AUTHORITIES, FOREIGN INSURERS, ACCOUNTING PROCEDURES, FINANCE, FINANCIAL RATIOS, LENDING DECISIONS, INTERNATIONAL MARKETS, EXTERNAL FUNDING, FINANCIAL STATEMENTS, STOCK EXCHANGES, PUBLIC DISCLOSURE, AUDITING STANDARDS, AUDIT STANDARDS, LIABILITIES, ENTERPRISES, INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE, STOCK EXCHANGE, LEGISLATIVE FRAMEWORK, ISSUERS OF SECURITIES, POLITICAL UNCERTAINTIES, BUSINESS LAW, SECURITIES LAW, REGULATORY REPORTS, SERVICES, DEBT, ACCOUNTING FRAMEWORK, BANKING SECTOR, VALUE OF ASSETS, DEBENTURES, REGULATORY AUTHORITY, AMOUNT OF COLLATERAL, MARKETING, FINANCIAL MANAGEMENT, OWNERSHIP, RETURN, CENTRAL BANK, MARKET DISCIPLINE, NATIONAL BANK, FINANCIAL INFORMATION, PRIVATE PLACEMENTS, CORPORATE SECURITIES, BUSINESS FORECASTS, SECURITIES INDUSTRY, GOVERNANCE ISSUES, BROKERAGES, CREDIBILITY, FINANCIAL REPORTS, ACCOUNT, MARKET INDICES, LIMITED LIABILITY, EXCHANGE, ACCOUNTING, FINANCIAL LEASING, COST, INTERNATIONAL DEVELOPMENT, BANK OF LATVIA, INVESTMENT FINANCE, COST ACCOUNTING, BANKING REGULATIONS, RESERVE, INSURANCE, TURNOVER, CORPORATE BONDS, EXTERNAL AUDITORS, HOLDINGS, EQUITY, AUDIT ENGAGEMENTS, SHAREHOLDERS EQUITY, MARKET CONDITIONS, LAND, FINANCIAL INSTITUTION, OPEN JOINT-STOCK COMPANIES, INVESTMENT INSTITUTIONS, ADMINISTRATION, PUBLIC POLICY, SUPERVISORY BOARD, LEGISLATION, ACCOUNTING REFORM, COMMERCIAL BANKS, MANAGEMENT ACCOUNTING, HOLDING COMPANIES, NEW ENTRANTS, STOCK MARKETS, MONETARY FUND, FEE INCOME, PRUDENTIAL REQUIREMENTS, ACCOUNTANT, INTEREST, TAX RULES, LOAN DECISIONS, LEGAL FRAMEWORK, BANKING LEGISLATION, ENFORCEMENT POWERS, CAPITAL BASE, CAPACITY BUILDING, FINANCIAL STATEMENT, TAX ADMINISTRATION, CIVIL LAW, SUBSIDIARIES, SHARE, FOREIGN CURRENCY, FINANCIAL REPORTING
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