i z o l d a W i l a Z e
i z o l d a W i l a Z e
i z o l d a W i l a Z e
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angariSgeba, romlebic gamoscemen amgvar xelSekrulebebs (anu<br />
mzRvevi), sanam standartebis sabWo daamTavrebs sadazRvevo<br />
xelSekrulebebis Sesaxeb Tavis proeqtis SemuSavebis meore fazas.<br />
fass 5 _ `gasayidad gamiznuli grZelvadiani aqtivebi da<br />
Sewyvetili operaciebi~ _ gansazRvravs gasayidi grZelvadiani<br />
aqtivebis klasifikaciis, Sefasebis da wardgenis pirobebs<br />
da cvlis bass _ 35 – s `Sewyvetili operaciebi~.<br />
gamomdinare iqedan, rom bass sabWos umTavres mizans warmoadgens<br />
buRaltruli aRricxvis meTodebis (standartebis)<br />
konvergencia (harmonizacia) saerTasoriso masStabiT, fass – 5<br />
damuSavda aSS finansuri aRricxvis sayovelTaod aRiarebul<br />
principebsa (US GAAP) da fass principebs Soris gansxvavebebis<br />
Semcirebis mizniT.<br />
2001 wels aSS finansuri aRricxvis standartebis sabWos mier<br />
gamocemuli iqna standarti # 144 _ `grZelvadiani aqtivebis gaufasurebisan<br />
gayidvis buRaltruli aRrixva~ (fas), romelic<br />
sam sferos moicavs: a). mfloblobaSi dasatovebeli da gamosayenebili<br />
grZlevadiani aqtivebis gaufasureba, b). gasayidad<br />
gamiznuli grZelvadiani aqtivebis klasifikacia, Sefaseba da<br />
wardgena, g). Sewyvetili operaciebis klasifikacia da wardgena.<br />
am standartsa da fass- s Soris ZiriTadad SeTanxmeba moxda<br />
gasayidad gamiznuli aqtivebisa da Sewyvetili operaciebis<br />
wardgenis sakiTxSi.<br />
fass _ 5 moiTxovs:<br />
a). aqtivebi, romelic pasuxobs kriteriumebs, romlis mixedviTac<br />
SesaZloa maTi klasificireba, rogorc gasayidad gamiznuli,<br />
unda Sefasdes sabalanso Rirebulebasa da realur Rirebulebas<br />
Soris (gayidvis danaxarjebis gamoklebiT) umciresi<br />
RirebulebiT;<br />
b). aqtivebi, romelic pasuxobs kriteriumebs, romlis mixedviTac<br />
SesaZloa maTi klasificireba, rogorc gasayidad gamiznuli,<br />
calke unda iyos warmodgenili balansSi. xolo Sewyvetili<br />
operaciebis Sedegebi calke _ mogebazaralis angariSgebaSi.<br />
fass 5 – is wesebi vrceldeba yvela AaRiarebul grZelvadian<br />
aqtivze (grZelvadiania aqtivi, romelic moicavs Tanxas, romlis<br />
amoReba moxdeba balansis Sedgenis TariRidan 12 Tvis Semdeg)<br />
da sawarmos yvela salikvidacio jgufze, garda aqtivebisa,<br />
romelTac Seexeba Semdegi standartebi: bass 12 `mogebidan ga-<br />
dasaxadebi~, bass 19 _ `momuSaveTa gasamrjeloebi~, bass 39 _<br />
`finansuri instrumentebi~, bass 40 _ `sainvesticio qoneba~,<br />
bass 41 _ `soflis meurneoba~,fass 4 _ `sadazRvevo xelSekrulebebi~.<br />
grZelvadiani aqtivi, romelic klasificirebulia rogorc<br />
gasayidad gamiznuli (an salikvidacio jgufi) ar SeiZleba klasificirebul<br />
iqnas mimdinare aqtivebad. Tu sawarmo likvidaciis<br />
procesSi uSvebs aqtivebis jgufs, maSin fass –is Sefasebebi<br />
vrceldeba mTlian jgufze.<br />
sawarmo grZelvadian aqtivs (an salikvidacio jgufs) miani-<br />
Webs gasayidad gamiznulis kalifikacias, Tu misi sabalanso Rirebuleba<br />
amoRebuli iqneba grZelvadiani gamoyenebidan da ara<br />
gayidvis garigebidan.<br />
amisaTvis, SesaZlebeli unda iyos aqtivis (an salikvidacio<br />
jgufis) dauyovnebeli gayidvaarsebul mdgomareobaSi da misi<br />
gayidva Zalian sarwmuno unda iyos.<br />
imisaTvis, rom gayidva Zalze sarwmuno iyos, xelmZRvanelobis<br />
mier SemuSavebuli unda iyos myidvelis moZebnisa da gegmis<br />
bolomde miyvanis aqtiuri programa. amasTan, unda moxdes aqtivis<br />
gayidvaze mimarTuli marketingi, im fasad, romelic Seesabameba<br />
mis realur Rirebulebas. garda amisa, gayidvis operaciis<br />
dasruleba erTi wlis ganmavlobaSi unda mTavrdebodes, ise rom<br />
gegmis gauqmeba mosalodneli ar unda iyos. SesaZloa gayidvis<br />
procesi erT welze met xans gagrZeldes, magram igi klasificirebuli<br />
iqnes mainc rogoc gasayidad gamiznuli, Tu es moxda<br />
sawarmoze damoukidebeli faqtorebiT da xelmZRvanelobas ar<br />
Seucvlia gadawyvetileba aqtivis gayidvis Sesaxe.<br />
rodesac sawarmo grZelvadian aqtivs (an salikvidacio<br />
jgufs) iZens konkretulad Semdgomi gayidvis mizniT, maSin, misi<br />
Sesyidvis dRidan klasificirebul unda iqnas, rogorc gasayidad<br />
gamiznuli.<br />
sawarmom ar unda moaxdinos gasauqmebeli grZelvadiani aqtivis<br />
klasificireba, rogorc gasayidad gamiznuli. gamoyenebidan<br />
droebiT amoRebuli grZelvadiani aqtivi ar unda aRiricxos<br />
rogorc gauqmebuli.<br />
sawarmo aRiarebs aqtivis (an salikvidacio jgufis) gaufasurebis<br />
zarals yoveli Tavdapirveli an Semdgomi Camoweris<br />
dros realur Rirebulebas gamoklebul gayidvis danaxarjebamde.<br />
realuri Rirebulebis zrdis SemTxvevaSi sawarmom<br />
unda aRiaros Semosuloba ara umetes jamuri gaufasurebis<br />
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