finansuri angariSgebis saerTaSoriso standartebi (fass) 2014 (wiTeli wigni)
es
aris basss-is
oficialuri
dokumentebis sruli
versiis erTaderTi oficialuri nabeWdi gamocema, 2014 wlis 1
ianvris mdgomareobiT.
ra
siaxleebs moicavs winamdebare
gamocema:
·
fass
9 _ finansuri instrumentebi (hejirebis
aRricxva
da cvlilebebi fass 9-is,
fass
7-isa
da
bass
39-isTvis);
·
ganmartebiTi
SeniSvnebi arafinansuri
aqtivebis anazRaurebadi Rirebulebis Sesaxeb
(cvlilebebi
bass 36-isTvis);
·
warmoebuli finansuri instrumentebis novacia da hejirebis aRricxvis gagrZeleba
(cvlilebebi bass 39-isTvis);
·
dadgenilgadasaxdeliani sapensio programebi: daqiravebul momuSaveTa Senatanebi
(cvlilebebi
bass
19-isTvis);
·
fass-ebis yovelwliuri gaumjobeseba, 2010_2012 wlebis cikli
(romelic
moicavs fass 2-Si, fass 3-Si, fass 8-Si, fass 13-Si, bass 16-Si, bass 24-sa da
bass 38-Si Sesatan calkeul cvlilebebs);
·
fass-ebis yovelwliuri gaumjobeseba, 2011_2013 wlebis cikli
(romelic
moicavs fass 1-Si, fass 3-Si, fass 13-sa da bass 40-Si Sesatan calkeul
cvlilebebs);
·
erTi
axali interpretacia _ fasik 21 _ `mosakreblebi~; da
·
fass-ebis
fondis wesdeba da proceduruli procesis
cnobari.
2014
inglisur
versiaSi krebuli warmodgenilia or nawilad:
·
`a~
nawili
(konceptualuri safuZvlebi da moTxovnebi)
moicavs finansuri angariSgebis saerTaSoriso standartebs (fass), buRaltruli aRricxvis saerTaSoriso standartebs (bass),
fasik-isa
da
imk-is
interpretaciebs;
·
`b~
nawili moicavs Tanmxleb
dokumentebs,
rogoricaa: sailustracio magaliTebi, saxelmZRvanelo miTiTebebi danergvaze, daskvnis safuZvlebi da gansxvavebuli mosazrebebi.