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Publication Identifying a business combination within the scope of IFRS 3

Mergers and acquisitions are becoming more and more common as entities aim to achieve their growth objectives. IFRS 3 ‘Business Combinations’ contains the requirements for these transactions, which are challenging in practice.

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Industry analysis Banking sector analysis

Grant Thornton's recent analysis of the banking sector in Armenia, is mainly based on the review of historical data.

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Publication Hotel industry: navigating the impact of COVID-19

The hotel industry is dealing with an unprecedented crisis due to the disruption caused by the global COVID-19 pandemic.

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Tax newsletter - August 2019

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Tax Newsletter - August 2019

13 Mar 2019

On 25 June 2019, the RA Parliament adopted RA Law No. HO-68-N, which makes a number of amendments and supplements to the RA Tax Code dated 4 October 2016. The law will enter into force starting 1 January 2020. However, there are some provisions that come into force starting 29 June 2019.

Grant Thornton highlighted all the major amendments and supplements to the newly adopted Law.

Tax Newsletter - August 2019

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