In this presentation Anahit Khosroeva examines the main similarities and differences between the genocidal atrocities committed against the Armenians and Assyrians under late Ottoman rule. Based on various multilingual archival documents, diplomatic accounts, and eyewitnesses testimonies it can be seen that the crime committed against not only Armenians but also the Assyrians was intended to destroy these people as national, ethnic, racial or religious groups, in whole or in part.