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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zaralisa,romelic ukve aRiarebuli iyo an am standartis an<br />
bass 36 – is mixedviT.<br />
sawarmo cveTas ar daaricxavs grZlvadian aqtivebs, sanam igi<br />
klasificirebulia, rogorc gasayidad gamiznuli. xolo, procentisa<br />
da sxva xarjebis aRiareba unda gagrZeldes.<br />
sawarmom gasayidad gamiznuli klasificirebuli grZelvadiani<br />
aqtivi an salikvidacio jgufi balansSi unda waradginos<br />
sxva aqtivebisagan gancalkavebulad.<br />
standartis mixedviT Sewyvetili operacia aris sawarmos<br />
komponenti, romelic gaiyida an klasificirebulia rogorc<br />
gasayidad gamiznuli da warmoadgens sawarmos gancalkavebul<br />
ZiriTad saqmian areals an aris gayidvis mizniT SeZenili Svilobili<br />
kompania.<br />
gamoyenebis Rirebuleba aris momavali filadi nakadebis<br />
mimdinare diskontirebuli Rirebuleba, romlis warmoqmna mosalodnelia<br />
aqtivis uwyveti gamoyenebidan da misi sasargeblo<br />
momsaxurebis vadis dasrlebisas gayidvidan.<br />
standarts Tan erTvis danarTi da daskvnebis safuZvlebi.<br />
bass 1 _ finansuri angariSgebis wardgena _ gansazRvravs<br />
firmebis saerTo daniSnulebis finansuri angariSgebis wardgenis<br />
ZiriTad safuZvlebs, rac uzrunvelyofs rogorc calkeuli<br />
sawarmos wina wlebis finansuri angariSgebis , aseve sxvadasxva<br />
sawarmoTa finansuri angariSgebis Sesadarisobas.. am mizmiT<br />
standarTSi ganxilulia meToduri miTiTebebi finansuri angariSgebis<br />
struqturisa da Sinaarsis minimaluri moTxovnebis<br />
Sesaxeb.<br />
finansuri angariSgeba aris sawarmos finansuri mdgomareobis<br />
da misi saqmianobis finansuri Sedegebis struqturulad<br />
Camoyalibebuli suraTi.<br />
standarti gansazRvravs finansuri angariSgebis Semadgenlebs<br />
anu komponentebs, elemnetebsa da xarisxobriv maxasiaTeblebs<br />
raTa igi iyos saimedo da am informaciis gare momxmarbelebs<br />
daexmaron swori gadawyvetilebebis miRebaSi: daamyeron<br />
Tu ara saqmiani urTierToba erTmaneTTan.<br />
finansuri angariSgebis komponentebia:<br />
• buRaltruli balansi;<br />
• mogebazaralis angriSgeba;<br />
• fuladi nakadebis angariSgeba;<br />
• angariSgeba sakuTar kapitalSi cvlilebebis Sesaxeb;<br />
• ganmartebiTi SeniSvnebi.<br />
finansuri angariSgebis elementebi: aqtivebi, sakuTari<br />
kapitali, valdebulebebi, Semosavlebi da xarjebi. CamoTvlili<br />
agregireuli maCveneblebi isea angariSgebaSi gadmocemuli, rom<br />
maT safuZvleze Catarebuli analiziT SeiZleba informaciis<br />
momxmarebelma gaakeTos daskvna mocemuli sawarmos gadaxdisunarianobisa<br />
da momgebianobis Sesaxeb.<br />
vinaidan finansuri angariSgeba upirvelesad gare momxmareblebisaTvis<br />
aris gamiznuli, igi garkveul saerTo moTxovnebs<br />
unda akmayofilebdes, raTa informaciis momxmareblebma swori<br />
gadawyvetilebebi miiRon. amitom, standarti gansazRvravs<br />
aucilebel xarisxobriv maxasiaTeblebs, romelic yvela sawarmom<br />
unda daicvas. esenia; aRqmadoba, Sesabamisoba (arsebiToba),<br />
Sesadarisoba da saimedooba (sruli, obieqturi, windaxeduli,<br />
neitrauri, drouli, SinaarsiT formaze aRmatebuli).<br />
standartSi aRniSnulia, rom finansuri angariSgebis momzadebis<br />
dros sawarmoebi unda daeyrdnon or ZiriTad daSvebas:<br />
daricxvis princips da warmoebis uwyvetobis princips.<br />
daricxvis meTodiT, aqtivebis, valdebulebebis, Semosavlerbisa<br />
da xarjebis aRiareba xdeba maSin, roca isini daakmayofileben<br />
struqturul safuZvlebSi mocemul ganmartebebsa da<br />
aRiarebis kriteriumebs.<br />
warmoebis uwyvetobis anu funqcionirebadi sawarmos<br />
principi moiTxovs, rom finansuri angariSgebis momzadebis<br />
procesSi sawarmos xelmZRvanelobam unda Seafasos, aqvs Tu ara<br />
sawarmos saqmianobis gagrZelebis unari.<br />
standarti gansazRvrav, rom buRaltrul balansSi aqtivebi<br />
warmodgenil unda iqnas mimdinare da grZelvadiani aqtivebis<br />
saxiT.<br />
finansur angariSgebaSi yvela arsebiTi muxli wardgenili<br />
unda iqnes gancalkavebulad. araarsebiTi muxlebi unda gaer-<br />
Tiandes funqciuri daniSnulebis an ekonomikuri Sinaarsis<br />
mixedviT da saWiro araa maTi calkcalke wardgena.<br />
balansSi agreTve calke unda iqnes wardgenili gasayidad gamiznulida<br />
salikvidacio jgufebSi CarTuli aqtivebis Rirebuleba<br />
fass 5 –is moTxovnebis Sesabamisad.<br />
mogebazaralis angariSgebaSi CarTuli unda iyos amave periodis<br />
Semosavlebisa da xarjebis yvela muxli, Tu romelime<br />
standartiT an interpretaciiT sxva ram ar moiTxoveba. agreTve<br />
asaxuli unda iqnas umciresobis wilze misakuTvnebeli mogeba<br />
an zarali da saTao sawarmos mflobelebze gasanawilebeli mo-<br />
24 25
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