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Abstract

This chapter describes and summarizes the USAID Accounting Reform Project in Armenia. After a brief introduction that discusses the history and culture of Armenia, the chapter 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. One of the authors was employed by a private consulting firm that had the USAID accounting reform contract for Armenia.

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© 2006 Springer Science+Business Media, Inc.

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(2006). Accounting Reform in Armenia. In: Accounting and Financial Systems Reform in Eastern Europe and Asia. Springer, Boston, MA. https://doi.org/10.1007/0-387-25710-1_4

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