Alaverdyan, Arusyak; Grigoryan, Kristine; Martirossian, Naira; Aghabekyan, Tigran; Gevorgian, Aram
(2016-02-09)
Since January 1998 all Armenian commercial banks have adopted International Accounting Standards (IAS). Financial statements are prepared and presented to interested users and regulators (mainly Central Bank of Armenia) ...