Republic of Armenia Country Strategy and Action Plan for Enhancing Corporate Financial Reporting cover

This Country Strategy and Action Plan (CSAP) published in November 2014 sets out a comprehensive short to medium term reform program for corporate financial reporting in the Republic of Armenia.

The CSAP was prepared under the FIRST Initiative and is a tool for the Armenian authorities to guide further reform and mobilize implementation support from the donor community and in-country stakeholders. Building on the policy recommendations of the 2008 World Bank Report on the Observance of Standards and Codes on Accounting and Auditing (A&A ROSC) for the Republic of Armenia, the CSAP sets out a comprehensive reform program for corporate financial reporting in the short to medium term. It focuses on four key areas: strengthening accountancy and audit education; raising public awareness of the benefits of corporate financial reporting and audit; further developing an appropriate legislative framework for the regulation and oversight of financial reporting and auditing; and strengthening implementation of this statutory framework.

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Republic of Armenia Country Strategy and Action Plan for Enhancing Corporate Financial Reporting
English1.25 MB