buRaltruli aRricxvis saerTaSoriso
standarti
mcire da saSualo sawarmoebisaTvis
(mss fass) 2009 _
saerTaSoriso
doneze gamosayenebeli
buRaltruli aRricxvis moTxovnebis pirveli kompleqtia, romelic specialurad
mss-ebisTvis Seiqmna.
mss fass moamzada buRaltruli aRricxvis saerTaSoriso
standartebis
sabWom (basss)
fass-ebze dayrdnobiT, magram igi damoukidebeli
produqtia, romelic gancalkevebulia
finansuri angariSgebis
saerTaSoriso
standartebis
(fass-ebi) sruli kompleqtisgan.
mss fass gamartivebulia,
mcire da saSualo sawarmoTa finansuri angariSgebis
momxmareblebis
moTxovnilebebisa
da danaxarjebisa
da sargeblis Tanafardobis
gaTvaliswinebiT.
fass-ebis srul versiasTan SedarebiT, mss fass naklebad rTulia, rasac ramdenime faqtori ganapirobebs:
·
amoRebulia sakiTxebi, romlebic relevanturi ar aris mss-ebisTvis;
·
iq, sadac fass-ebis sruli versiiT nebadarTulia saaRricxvo politikis alternatiuli
variantebi,
mss
fass-iT nebadarTulia mxolod advili variantis gamoyeneba;
·
gamartivebulia aqtivebis, valdebulebebis,
Semosavlebisa
da xarjebis aRiarebisa da Sefasebis bevri principi, romlebsac fass-ebis sruli versia iTvaliswinebs;
·
mniSvnelovnad naklebi informaciis gamJRavneba aris savaldebulo; da
·
standarti dawerilia gasagebi, advilad aRqmadi eniT.
mss fass Sesaferisia yvela samewarmeo
subieqtisTvis, garda
safondo birJaze kotirebuli sawarmoebisa da safinanso dawesebulebebis,
rogoricaa bankebi da sadazRvevo kompaniebi.
Publication Date
(Date
Published/Available On tabs/Aptify Product screen)
1st June
2014
ISBN: 978-9941-0-6594-1
Product type: Book
Publisher name: Georgian Federation of Professional Accountants
and Auditors (GFPAA)
Publisher
registered address:
61, Tsereteli Avenue,
Tbilisi, 0154
Georgia
Publisher email (address to pass orders
to): gfpaa@gfpaa.ge
Publisher
website: www.gfpaa.ge
Price:
GEL 20