This report provides an assessment of accounting, financial reporting and auditing requirements and practices within the enterprise and financial sectors in Armenia. The report uses International Financial Reporting Standards (IFRS) formerly International Accounting Standards (IAS) and International Standards on Auditing (ISA) as benchmarks and draws on international experience and good practices in the field of accounting and audit regulation, including in European Union (EU) member states, to assess the quality of financial information and make policy recommendations.
The study focuses on themes and areas that have been identified as highly relevant for the modernization and commercialization of the agriculture sector. The study originally aimed to review: agricultural marketing, processing and exports; food safety; agricultural “cooperation,” including farmers’ groups; agricultural extension and agricultural insurance.
This country note for Armenia is part of a series of country briefs that summarize information relevant to climate change and agriculture for three pilot countries in the Southern Caucasus Region, with a particular focus on climate and crop projections, adaptation options, policy development and institutional involvement. The note series has been developed to provide a baseline of knowledge on climate change and agriculture for the countries participating in the regional program on reducing vulnerability to climate change in Southern Caucasus Agricultural systems.
Doing Business sheds light on how easy or difficult it is for a local entrepreneur to open and run a small to medium-size business when complying with relevant regulations. It measures and tracks changes in regulations affecting 10 areas in the life cycle of a business: starting a business, dealing with construction permits, getting electricity, registering property, getting credit, protecting investors, paying taxes, trading across borders, enforcing contracts and resolving insolvency.
This tenth edition of Doing Business sheds light on how easy or difficult it is for a local entrepreneur to open and run a small to medium-size business when complying with relevant regulations. It measures and tracks changes in regulations affecting eleven areas in the life cycle of a business: starting a business, dealing with construction permits, getting electricity, registering property, getting credit, protecting investors, paying taxes, trading across borders, enforcing contracts, resolving insolvency and employing workers.
This report provides a review of the Armenian mining sector, and assesses its potential to contribute to sustainable economic growth and development. Based on the findings, it provides recommendations for initiatives and actions for the future development of the sector. The report was produced in the period October 2015 to April 2016.
By 2013, the Armenian economy has left behind most of the hangover from the global financial crisis and a look at medium-to long-term growth drivers is therefore in order. Real Gross Domestic Product (GDP) growth reached 7.2 percent in 2012, and the current account deficit narrowed, although it remained high. Macroeconomic buffers have been rebuilt to some extent, although the public debt-to-GDP ratio, at 44 percent, remains too high to relax fiscal restraints.
During the past two decades agrarian (‘land and farm’) reforms have been widespread in the transition economies of Eastern Europe, the Caucasus and Central Asia (EECCA), following earlier ones in Asia (China and Vietnam). However, independent family farms did not become the predominant sector in most of Eastern Europe. A new dual (or bi-modal) agrarian structure emerged, consisting of large farm enterprises (with much less social functions than they had before), and very small peasant farms or subsidiary plots.
The impacts of deforestation and land cover change upon underlying soils were examined on one hillside in central Armenia. Soil characteristics in three land cover areas—forest, coppice, and pasture—were recorded and soil samples were analyzed. Deforestation and land cover change were found to increase erosion rates. From soil horizon and structural characteristics, it can be estimated that 40 cm of soil have been lost in the pasture and 20 cm have been lost in the coppice compared to the forest. Soil organic carbon was also affected by deforestation and land cover change.
The Land Tenure Journal is a peer-reviewed, open-access flagship journal of the Climate, Energy and Tenure Division of the Food and Agriculture Organization of the United Nations (FAO). The Land Tenure Journal, launched in early 2010, is a successor to the Land Reform, Land Settlement and Co-operatives, which was published between 1964 and 2009. The Land Tenure Journal is a medium for the dissemination of quality information and diversified views on land and natural resources tenure.