Publication:
Accounting and Auditing: Armenia

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dc.contributor.authorWorld Bank
dc.date.accessioned2017-09-08T18:41:29Z
dc.date.available2017-09-08T18:41:29Z
dc.date.issued2008-06
dc.description.abstractThis 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.en
dc.identifierhttp://documents.worldbank.org/curated/en/125141468208470363/Armenia-Report-on-the-Observance-of-Standards-and-Codes-ROSC-accounting-and-auditing
dc.identifier.doi10.1596/28230
dc.identifier.urihttps://hdl.handle.net/10986/28230
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo
dc.subjectACCOUNT
dc.subjectACCOUNTANCY
dc.subjectACCOUNTANT
dc.subjectACCOUNTANTS
dc.subjectACCOUNTING
dc.subjectACCOUNTING POLICIES
dc.subjectACCOUNTING PRINCIPLES
dc.subjectACCOUNTING PROCEDURES
dc.subjectACCOUNTING RECORDS
dc.subjectACCOUNTING REFORM
dc.subjectACCOUNTING RULES
dc.subjectACCOUNTING STANDARD
dc.subjectACCOUNTING STANDARDS
dc.subjectACCOUNTS
dc.subjectACCRUALS
dc.subjectADMINISTRATION
dc.subjectAMOUNT OF COLLATERAL
dc.subjectAUDIT
dc.subjectAUDIT COMMITTEE
dc.subjectAUDIT ENGAGEMENTS
dc.subjectAUDIT EVIDENCE
dc.subjectAUDIT REPORTS
dc.subjectAUDIT STANDARDS
dc.subjectAUDITED FINANCIAL STATEMENTS
dc.subjectAUDITING
dc.subjectAUDITING PROFESSION
dc.subjectAUDITING STANDARDS
dc.subjectAUDITORS
dc.subjectAUDITS
dc.subjectBALANCE SHEET
dc.subjectBANKING
dc.subjectBANKING INSTITUTIONS
dc.subjectBANKING LAW
dc.subjectBANKING SECTOR
dc.subjectBANKING SUPERVISION
dc.subjectBOOK VALUE
dc.subjectBOOKKEEPING
dc.subjectBORROWER
dc.subjectBORROWERS
dc.subjectBROKERS
dc.subjectBUDGET
dc.subjectBUSINESS
dc.subjectBUSINESS ADMINISTRATION
dc.subjectBUSINESS FORECASTS
dc.subjectBUSINESS LAW
dc.subjectBUSINESS SCHOOLS
dc.subjectCAPACITY BUILDING
dc.subjectCAPITAL BASE
dc.subjectCASH FLOW
dc.subjectCASH FLOW STATEMENTS
dc.subjectCBA
dc.subjectCENTRAL BANK
dc.subjectCENTRAL DEPOSITORY
dc.subjectCHECK
dc.subjectCOLLATERAL
dc.subjectCOMMERCIAL BANKS
dc.subjectCOMPANY LAW
dc.subjectCOMPLIANCE GAP
dc.subjectCONSOLIDATED FINANCIAL STATEMENTS
dc.subjectCONSOLIDATED SUPERVISION
dc.subjectCONTRACTS
dc.subjectCORPORATE GOVERNANCE
dc.subjectCORPORATE SECURITIES
dc.subjectCOST
dc.subjectCOST ACCOUNTING
dc.subjectCREDIT
dc.subjectCRITERIA
dc.subjectCURRENT ASSETS
dc.subjectDEBT
dc.subjectDEBT FINANCING
dc.subjectDERIVATIVES
dc.subjectDISCLOSURE REQUIREMENTS
dc.subjectENFORCEMENT MECHANISMS
dc.subjectENFORCEMENT POWERS
dc.subjectENTERPRISES
dc.subjectEQUIPMENT
dc.subjectEQUITY
dc.subjectEXCHANGE
dc.subjectEXCHANGES
dc.subjectEXTERNAL AUDITORS
dc.subjectFAIR VALUE
dc.subjectFEE INCOME
dc.subjectFINANCE
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL INSTITUTION
dc.subjectFINANCIAL INSTITUTIONS
dc.subjectFINANCIAL INSTRUMENTS
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL MARKET
dc.subjectFINANCIAL MARKETS
dc.subjectFINANCIAL PERFORMANCE
dc.subjectFINANCIAL RATIOS
dc.subjectFINANCIAL REGULATION
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectFINANCIAL REPORTS
dc.subjectFINANCIAL STATEMENT
dc.subjectFINANCIAL STATEMENTS
dc.subjectFINANCIAL SYSTEM
dc.subjectFOREIGN BANKS
dc.subjectFOREIGN CAPITAL
dc.subjectFOREIGN DIRECT INVESTMENT
dc.subjectFOREIGN INVESTMENTS
dc.subjectFUTURE
dc.subjectGLOBAL ECONOMIES
dc.subjectGOOD
dc.subjectGOOD PRACTICE
dc.subjectGOOD PRACTICES
dc.subjectGOVERNANCE ISSUES
dc.subjectGUARANTEES
dc.subjectHOLDING
dc.subjectHOLDINGS
dc.subjectIMPLEMENTATION
dc.subjectINSTITUTIONAL INVESTORS
dc.subjectINSURANCE
dc.subjectINSURANCE COMPANIES
dc.subjectINTEREST
dc.subjectINTERNAL AUDIT
dc.subjectINTERNAL CONTROLS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS COMMITTEE
dc.subjectINTERNATIONAL STANDARDS
dc.subjectINVENTORIES
dc.subjectISSUANCE
dc.subjectJOINT STOCK COMPANIES
dc.subjectLAND
dc.subjectLAWS
dc.subjectLEGAL FRAMEWORK
dc.subjectLEGISLATION
dc.subjectLEGISLATIVE FRAMEWORK
dc.subjectLENDING
dc.subjectLENDING DECISIONS
dc.subjectLIABILITIES
dc.subjectLIFO
dc.subjectLIMITED LIABILITY
dc.subjectLIQUIDITY
dc.subjectLLC
dc.subjectLOAN
dc.subjectLOAN APPLICATION
dc.subjectLOAN DECISIONS
dc.subjectLOANS
dc.subjectMANAGEMENT ACCOUNTING
dc.subjectMARKET
dc.subjectMARKET DISCIPLINE
dc.subjectMARKET ECONOMY
dc.subjectMARKET PARTICIPANTS
dc.subjectMARKETING
dc.subjectMONETARY FUND
dc.subjectOPEN JOINT STOCK COMPANIES
dc.subjectOPEN JOINT-STOCK COMPANIES
dc.subjectOPTION
dc.subjectOWNERSHIP
dc.subjectPENSION
dc.subjectPENSION FUND
dc.subjectPORTFOLIO
dc.subjectPORTFOLIO INVESTMENT
dc.subjectPRINCIPAL
dc.subjectPROFIT
dc.subjectPROPERTY
dc.subjectPRUDENTIAL REQUIREMENTS
dc.subjectPRUDENTIAL STANDARD
dc.subjectPRUDENTIAL STANDARDS
dc.subjectPUBLIC POLICY
dc.subjectPUBLIC REGISTRY
dc.subjectQUALITY
dc.subjectQUALITY ASSURANCE
dc.subjectQUALITY AUDITS
dc.subjectQUALITY CONTROL
dc.subjectQUALITY STANDARDS
dc.subjectREGULATORY AUTHORITIES
dc.subjectREGULATORY AUTHORITY
dc.subjectREGULATORY FRAMEWORK
dc.subjectREGULATORY REPORTS
dc.subjectREORGANIZATION
dc.subjectRESERVE
dc.subjectRESOURCES
dc.subjectREVENUE
dc.subjectRISK
dc.subjectRISK MANAGEMENT
dc.subjectRISK PROFILE
dc.subjectSECURITIES
dc.subjectSECURITIES INDUSTRY
dc.subjectSECURITIES MARKET
dc.subjectSECURITIES MARKET LAW
dc.subjectSERVICES
dc.subjectSETTLEMENT
dc.subjectSHARE
dc.subjectSHAREHOLDERS
dc.subjectSHAREHOLDERS EQUITY
dc.subjectSOLVENCY
dc.subjectSTATUTORY FUND
dc.subjectSTOCK
dc.subjectSTOCK EXCHANGE
dc.subjectTAX
dc.subjectTAX COMPLIANCE
dc.subjectTAXATION
dc.subjectTRADING
dc.subjectTRANSACTIONS
dc.subjectTRANSPARENCY
dc.subjectVALUATION
dc.subjectVALUE OF ASSETS
dc.titleAccounting and Auditingen
dc.title.alternativeՀայաստան - Հաղորդել է պահպանման Ստանդարտների եւ կոդերի (ROSC) : հաշվապահական հաշվառման եւ աուդիտիen
dc.title.subtitleArmeniaen
dc.typeReporten
dc.typeRapportfr
dc.typeInformees
dspace.entity.typePublication
okr.crossref.titleAccounting and Auditing
okr.date.disclosure2011-06-15
okr.date.doiregistration2025-05-07T10:43:11.581478Z
okr.doctypeEconomic & Sector Work::Accounting and Auditing Assessment
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/125141468208470363/Armenia-Report-on-the-Observance-of-Standards-and-Codes-ROSC-accounting-and-auditing
okr.guid594011468185928282
okr.guid125141468208470363
okr.identifier.externaldocumentum000386194_20110615033441
okr.identifier.internaldocumentum14370186
okr.identifier.report62544
okr.importedtrue
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/125141468208470363/pdf/625440WP0P104000Box0361486B0PUBLIC0.pdfen
okr.region.administrativeEurope and Central Asia
okr.region.countryArmenia
okr.sectorFinance
okr.themeFinancial and private sector development :: Standards and financial reporting
okr.topicFinance and Financial Sector Development::Banks & Banking Reform
okr.topicPrivate Sector Development::Business in Development
okr.topicFinance and Financial Sector Development::Financial Regulation & Supervision
okr.topicPrivate Sector Development::Corporate Data and Reporting
okr.unitWB Office: Vienna (GGOFR)
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