of January 31, 2003 No. ZR-515
About financial accounting
Accepted by National assembly of the Republic of Armenia on December 26, 2002
This Law establishes uniform bases of the organization and conducting financial accounting in the Republic of Armenia, creation and accounts presentations of general purpose (further - the financial reporting), governs other relations concerning financial accounting.
This Law extends to legal entities (including to the organizations created by them), branches and representative offices of the foreign organizations (further - the organizations) which received in accordance with the established procedure state registration in the Republic of Armenia.
Features of distribution of such rights and obligations between governing bodies of banks, investment societies, the insurance companies, the operator of the controlled market, and also the Central depositary and the chief accountant or person performing similar obligations are established respectively by the Laws of the Republic of Armenia "About banks and banking activity", "About insurance and insurance activity" and "About the security market".
The government establishes special regulations of tax accounting for the taxpayers who are not exceeding income size in 100 million dramas, subject to obtaining last calendar year.
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The document ceased to be valid since January 1, 2020 according to article 30 of the Law of the Republic of Armenia of December 20, 2019 No. ZR-282