Accounting Reform in Armenia

20 Pages Posted: 12 Oct 2005

See all articles by Robert W. McGee

Robert W. McGee

Fayetteville State University - Department of Accounting

Date Written: September 2005

Abstract

This paper describes and summarizes the USAID Accounting Reform Project in Armenia. After a brief introduction that discusses the history and culture of Armenia, the paper goes into a discussion of the major aspects of accounting reform, which included assisting the Finance Ministry adopt and implement International Accounting Standards (IAS) and International Standards on Auditing (ISA), translating accounting materials into Armenian and Russian, upgrading the accounting curriculum at all the major universities and institutes, facilitating the growth of a private sector accounting association, assisting in the development of continuing professional education programs (CPE) for practitioners and helping to establish an accounting certification program. The author was employed by a private consulting firm that had the USAID accounting reform contract for Armenia.

Keywords: Accounting reform, Armenia, Caucasus, certification, IAS, IFRS, education, financial reporting, training

JEL Classification: M41, M44, M47, M49, I21, J44, M53, O19

Suggested Citation

McGee, Robert W., Accounting Reform in Armenia (September 2005). Available at SSRN: https://ssrn.com/abstract=813385 or http://dx.doi.org/10.2139/ssrn.813385

Robert W. McGee (Contact Author)

Fayetteville State University - Department of Accounting ( email )

Fayetteville, NC 28301
United States

HOME PAGE: http://robertwmcgee.com

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