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)