i z o l d a W i l a Z e

UDC (uak) 657.312.2 + 658.14/.17
W _ 462
avtori: izolda WilaZe, ekonomikis akademiuri doqtori,
ivane javaxiSvilis saxelobis
Tbilis saxelmwifo universitetis
profesori
monografiaSi ganxilulia sawarmoTa (kompaniebis) marTvis
sistemaSi finansuri aRricxvis roli, rogorc maTi resursebis
arsebobisa da gamoyenebis Sedegebis amsaxveli informaciuli
sistema. gadmocemulia buRaltruli aRricxvis qvesistemebis:
finansuri da mmarTvelobiTi aRicxvis miznebi. ganxilulia
buRaltruli aRricxvis meToduri xerxebi. mocemulia buRaltruli
aRricxvis saerTaSoriso standartebis zogadi mimoxilva
da finansuri angariSgebis analizuri mniSvneloba.
SromaSi ganxiluli sakiTxebi daainteresebs ekonomikisa da
biznesis mimarTulebis yvela praqtikossa da Teoretikoss.
redaqtori: profesori marina maisuraZe
recenzenti: profesori giorgi saxokia
ISBN 978-9941-0-1667-7
S i n a a r s i
Sesavali ................................................................................................. 4
1. finansuri aRricxva da buRaltruli aRricxvis
saerTaSoriso standartebi ........................................................ 6
2. finansuri angariSgebis da aRricxvis saerTaSoriso
standartebis mokle mimoxilva ................................................ 14
3. buRaltruli aRricxvis sagani d meTodi .............................. 63
4. buRaltruli angariSebi da maTi daniSnuleba .................... 71
5. saaRricxvo ciklis safexurebi ................................................ 75
6. finansuri angariSgeba, rogorc finansuri
aRricxvis mizani da misi anlizuri mniSvneloba ............... 78
daskvna .................................................................................................. 90
reziume inglisur enaze .................................................................. 92
Problematical guashons of fi naccial acconing
C o n t e n t s
Introduction ..................................................................................................4
1.Financial accounting and International Accounting Standarts ..................6
2.International Accounting Standarts .........................................................14
3.The Obiect of fynancial accounting ........................................................63
4.The methid of Bookkeeping ....................................................................71
5.The phases of accounting period .............................................................75
6.The accounts of Bookkeeping .................................................................78
Conclussion ................................................................................................90
Resume ......................................................................................................92
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