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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