MODIFICATION
R -- Audit of Financial Statements of Armenian Potable Water and Sewage CJSC
- Notice Date
- 3/31/2004
- Notice Type
- Modification
- NAICS
- 541219
— Other Accounting Services
- Contracting Office
- Agency for International Development, Overseas Missions, Armenia USAID-Yerevan, Department of State, Washington, DC, 20521-7020
- ZIP Code
- 20521-7020
- Solicitation Number
- 111-04-011
- Response Due
- 4/13/2004
- Archive Date
- 5/31/2004
- Point of Contact
- Armen Tamazyan, Acquisition Specialist, Phone 011-374-1-543-835, Fax 011-374-1-543-871,
- E-Mail Address
-
atamazyan@usaid.gov
- Description
- The goal of this six-month-long project is to conduct an audit of the financial statements of the Armenian Potable Water and Sewage Company (APWSC). The objective of the audit is to enable the auditor to express an opinion on the financial statements of the APWSC insofar as they are prepared in accordance with the International Accounting Standards (IAS) as published by the International Accounting Standards Committee (IASC). The financial statements comprise the balance sheet as of December 31 for the calendar years 2002 and 2003 and the related statements of income and cash flows for those years. Under IAS 1, a complete set of financial statements includes the following components: (a) Balance sheet; (b) Income statement; (c) A statement showing either: (i) all changes in equity; or (ii) changes in equity other than those arising from capital transactions with owners and distributions to owners; (d) Cash flow statement; and (e) Accounting policies and explanatory notes. IAS 27 requires that consolidated financial statements should be prepared where a parent has subsidiaries. The APWSC?s accounting records provide the basis for preparation of the financial statements and were established to reflect the financial transactions in respect of the APWSC.
- Place of Performance
- Address: Yerevan
- Country: Armenia
- Country: Armenia
- Record
- SN00557143-W 20040402/040331211523 (fbodaily.com)
- Source
-
FedBizOpps.gov Link to This Notice
(may not be valid after Archive Date)
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