June 16, 1998
About financial accounting
Accepted by National Assembly of the Republic of Armenia on May 19, 1998
This Law determines unified bases of the organization and conducting financial accounting, creation and accounts presentation in the Republic of Armenia, governs other relations concerning financial accounting.
1. This Law extends to the companies, organizations and the organizations which in accordance with the established procedure received in the Republic of Armenia state registration including on banks, branches and representative offices of the foreign organizations and banks (daleeorganization).
2. Citizens in the cases established by the Law record the income and expenses.
The legislation on financial accounting includes this Law, other laws, concerning financial accounting, other legal acts established by this Law, accepted by the state body regulating financial accounting.
1. Regulation of financial accounting is performed by the state body authorized by the Government, and in bankakhtsentralny bank together with the authorized Government state body (further - the state body regulating financial accounting).
2. The state body regulating financial accounting within the competence claims obligatory for execution by the organizations:
a) accounting standards;
b) charts of accounts of financial accounting and instruction for their application;
c) other legal acts regulating financial accounting.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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The document ceased to be valid the Law of the Republic of Armenia of January 31, 2003 No. ZR-515