LAW OF THE REPUBLIC OF ARMENIA

of July 17, 2014 No. ZR-97

About financial accounting of the organizations of the public sector

Accepted by National Assembly of the Republic of Armenia on June 21, 2014

Chapter 1. General provisions

Article 1. Law purpose

1. This Law establishes unified bases of the organization and conducting financial accounting of the organizations of the public sector of the Republic of Armenia, preparation and accounts presentation (further - the financial reporting), governs the other relations concerning financial accounting of the organizations of the public sector.

Article 2. Law coverage

1. This Law extends to the organizations of the public sector of the Republic of Armenia, including to the organizations created by them (further - the organizations).

2. In sense of this Law, the device of the Defender of human rights of the Republic of Armenia, the office of the president of the Republic of Armenia, the office of the Prime Minister of the Republic of Armenia, the office of National assembly of the Republic of Armenia, Council of public broadcasting company of the Republic of Armenia, state bodies (including subordinate state bodies), except for the Central bank of the Republic of Armenia, offices of heads of communities both the state and municipal non-profit organizations registered according to the procedure, established by the law of the Republic of Armenia are considered as the organizations of the public sector.

Article 3. The legal acts regulating financial accounting

1. Enter the regulatory legal acts regulating financial accounting of the organizations:

1) this Law;

2) the orders of the Government of the Republic of Armenia following from this Law;

3) accounting standard of the public sector of the Republic of Armenia (SBURA);

4) chart of accounts of financial accounting of the organizations and instruction for its application;

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