DOI: https://doi.org/10.59503/10.59503/29538009-2025.si-1

Published: 2023-10-23

Full Issue

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Economics

THE PROBLEMS OF ATTRACTING VENTURE CAPITAL IN RA

Varuzhan Muradyan

5

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CHALLENGES OF ARMENIAN STARTUP COMPANIES: ANALYSIS OF SURVEY FINDINGS

Kristine Arshakyan

16

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OFFSHORE BUSINESS AND INTERNATIONAL EXPERIENCE OF ITS REGULATION

Vigen Bodoyan

35

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Financial Accounting

THE ISSUES OF ACCOUNTING INFORMATION FOR SUSTAINABLE BUSINESS DEVELOPMENT

Hayk Mnatsakanyan, Vahe Gasparyan

46

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INTERNATIONAL REGULATIONS FOR SUSTAINABLE DEVELOPMENT ACCOUNTING REPORTS

Sahakanush Avetisyan

57

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PERSPECTIVES OF ACCOUNTING VALUATION OF THE ECOSYSTEM OF SUSTAINABLE DEVELOPMENT

Vahe Gasparyan

65

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COST FLOW FINANCIAL ANALYSIS ISSUES

Diana Minasyan; Sona Hovsepyan

76

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ISSUES OF ACCOUNTING INFORMATION DISCLOSURES FOR ECOSYSTEM SERVICES (IFRS-S1 INTERPRETATIONS)

Iluta Arbidane, Nonna Khachatryan, Narine Martirosyan

87

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Audit

ISSUES OF INTERNAL AUDIT DEVELOPMENT

Julieta Kalashyan

109

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ISSUES OF SUSTAINABLE DEVELOPMENT AUDITING

Sahakanush Avetisyan

120

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Finance

FINANCIAL INFORMATION ISSUES OF BUSINESS IMPACTS ON CLIMATE CHANGE

Nune Sahakyan

129

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THE ISSUES OF HIGHER EDUCATION FINANCING MANAGEMENT IN THE RUSSIAN FEDERATION

Liana Osipyan

141

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TAX SHELTERS AND THE ECONOMIC SECURITY OF COUNTRIES

Anna Pakhlyan, Vigen Bodoyan

152

STRATEGIC DIRECTIONS OF EFFICIENT TAX ADMINISTRATION DEVELOPMENT IN RA

Marat Manucharyan

165

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