Introduction to the project
The objective of the project under the Armenia Tax Improvement Project (ATIP) financed by the USAID and implemented by Booz Allen Hamilton Inc. was to conduct a training in the peculiarities of public and financial accounting for inspectors of the Large Taxpayers Inspectorate of the State Tax Service of the Government of the Republic of Armenia, develop new training materials, check the participants’ residual knowledge and have the course evaluated by the participants through feedback.
The course syllabus was developed to cover the following topics:
- Reforms of public accounting and statutory regulation of public accounting;
- Public, tax and management accounting;
- Key differences between public and financial accounting and their peculiarities;
- The Law of RA on Public Accounting;
- Key accounting standards;
- Deferred tax assets and deferred tax liabilities;
- Financial statements;
- Chart of accounts.
Around 47 specialists were trained in the period from December 3 through December 14, 2007.