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Armenia - Report on the Observance of Standards and Codes (ROSC) : accounting and auditing (English)

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...
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Armenia - Report on the Observance of Standards and Codes (ROSC) : accounting and auditing (English). Washington, DC: World Bank. http://documents.worldbank.org/curated/en/125141468208470363

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