of December 26, 2009 No. ZR-229
About modification and amendments in the Law of the Republic of Armenia "About financial accounting"
Accepted by National Assembly of the Republic of Armenia on December 10, 2009
Article 1. "About financial accounting" of December 26, 2002 to state Item 1.1 of part 1 of article 24 of the Law of the Republic of Armenia to ZR-515-N (further - the Law) in the following edition:
"1.1. The large organization shall publish the annual financial reportings.
In understanding of this law the organization which satisfies at least to one of the following indicators is considered the large organization:
a) the income from activities for accounting year (for which financial reportings shall be constituted) exceeds one billion dramas;
b) book value of assets as of the end of accounting year (for which financial reportings shall be constituted) exceeds one billion dramas".
Article 2. To add article 26 of the Law with parts 5 and 6 of the following content:
"5. Requirements of Item 1.1 of part 1 of article 24 of this law belong to the indicators of 2010 and indicators of the accounting periods falling after that.
6. The organizations, the income from activities for which 2009 exceeds one billion dramas, shall publish till July 1, 2010 the annual financial reportings for 2009".
Article 3. This law becomes effective for the tenth day following behind day of its official publication.
President of the Republic of Armenia
S. Sargsyan
(c) Soyuzpravoinform LLC
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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