Scientific Seminar of the Chair of Financial Accounting
Today, scientific seminar of the Chair of Financial Accounting was held attended by Gagik Vardanyan, Vice Rector of Science and International Relations, Khoren Mkhitaryan, Head of Science and PhD Division, Mary Badalyan, acting Dean of the Department of Accounting and Auditing, Alvard Sargsyan, the Chair of Financial Accounting, lecturers and students.
In his welcoming speech Gagik Vardanyan summed up the outcomes of scientific activity of ASUE last years, noting that Chairs also have a great role in identifying and realizing the University's scientific potential. In this context, the Vice-Rector emphasized the contribution of each Chair and emphasized that scientific applicable outcome is expected from the seminars.
Alvard Sargsyan, the Chair, Associate Professor, welcomed the initiative, spoke about the scientific activity carried out at the Chair and presented the initiative of conducting new professional courses. More information is available at http://www.asue.am/en/pages-220/professional-course-on-new-tax-code-3447 .
Gohar Kostanyan and Anush Gasparyan, PhDs in Economics, Assistant Professors, presented reports respectively on “Presentation of Financial Statements According to International Standards” and “Modern Approaches to the Financial Accounting and Control of Commercial Banks”.
Gohar Kostanyan clarified the stages of the financial statements, including qualitative characteristics, basic tools, analysis of financial factors, and then referred to simple calculating techniques and the main factors of the financial statement interpretation.
Anush Gasparyan's report was based on comparative analysis of the RA leading commercial banks (for example, HSBC, “AMERIABANK”). The Assistant Professor reviewed the risks of financial assets and liabilities, interest rate risk management issues, and calculated interest rate risk by example of 3 major banks.
The scientific seminar was accompanied by discussion, question and answer.
ASUE Media and Public Relations Division
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