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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mxaris mier saxelSekrulebo SeTanxmebis safuZvelze erTobliv<br />
kontrols daqvemdebarebuli ekonomikuri saqmianobis<br />
warmarTvas. saqmianoba, romelzedac ar arsebobs saxelSekrulebo<br />
SeTanxmeba erToblivi kontrolis ganxorcielbis Sesaxeb,<br />
ar ganixileba rogorc erToblivi saqmianoba am standartis<br />
miznebidan gamomdinare.<br />
standartSi ganxilulia erToblivi saqmianobis sami<br />
tipi _ erToblivad kontrolirebadi saqmianoba, erToblivad<br />
kontrolirebadi aqtivebi da erToblivad kontrolirebadi<br />
sameurneo subieqtebi.<br />
erTobliv kontrols daqvemdebarebul saqmianobaSi<br />
monawile TiToeuli sawarmo iyenebs sakuTar Senoba-nagebobebs<br />
da manqana-danadgarebs da gaaCnia sakuTari sasaqonlo-materialuri<br />
faseulobebi. igi agreTve gaswevs sakuTar xarjebs da<br />
iRebs valdebulebebs, TviTon gamoimuSavebs finansur saxsrebs.<br />
erToblivi saqmianobis saxelSekrulebo SeTanxmeba, rogorc<br />
wesi, Seicavs erToblivi produqciis gayidvidan miRebuli Semosavlis<br />
da erToblivi saqmianobis sferoSi gaweuli xarjebis<br />
ganawilebis pirobebs kontrolis uflebis mqone investorebs<br />
Soris.<br />
kontrolis uflebis mqone investorma sakuTar finansur angariSgebaSi<br />
da Semdgom kosolidirebul finansur angariSgeba-<br />
Si unda aRiaros da asaxos: misi kontrolis qveS myofi aqtivebi<br />
da mis mier aRebuli valdebulebebi; mis mier gaweuli xarjebi<br />
da Tavisi wili erToblivi saqmianobiT gayiduli saqonlidan an<br />
gaweuli momsaxurebidan miRebul SemosavlebSi.<br />
zogjer, erToblivi saqmianoba erTobliv kontrolTan er-<br />
Tad gulisxmobs aqtivebis erTobliv mflobelobas. kontrolis<br />
uflebis mqone investorma, Tavis finansur angariSgebaSi<br />
unda asaxos: erTobliv kontrols daqvemdebarebuli aqtivebis<br />
sakuTari wili aqtivebis saklasifikacio jgufebis mixedviT;<br />
erTobliv saqmianobasTan dakavSirebuli yvela valdebuleba;<br />
erTobliv valdebulebebSi misi wili; miRebuli Semosavlidan<br />
misi wili da gaRebuli xarjebis Tavisi wili.<br />
erTobliv kontrols daqvemdebarebuli sameureno subieqti<br />
aris erToblivi saqmianoba, romelic gulisxmobs korporaciis,<br />
amxanagobis an romelime sxva opganizaciulsamarTlebrivi<br />
formiT sawarmos dafuZnebas, romelSiac kontrolis<br />
uflebis mqone TiToeul investors gaaCnia Tavisi wili.<br />
standarti iZleva erTobliv saqmianobaSi kontrolis mqone<br />
investoris mier Tavis konsolidirebul finansur angariSgebaSi<br />
Tavisi wilis asaxvis or meTods. esenia:sabaziso meTodi<br />
_ proporciuli konsolidireba da alternatiuli meTodi _<br />
kapitalmeTodi.<br />
proporciuli konsolidireba iseTi saaRricxvo meTodia,<br />
romlis Tanaxmad kontrolis uflebis mqone investori konsolidirebuli<br />
finansuri angariSgebis wardegnis dros Tavis<br />
wils erTobliv kontrols daqvemdebarebul saqmianobis aqtivebSi,<br />
valdebulebebSi, Semosavlebsa da xarjebSi pirdapir<br />
miumatebs Sesabamis elementebs an waradgens calkcalke muxlebis<br />
saxiT.<br />
kapital-meTodi iseTi saaRricxvo meTodia, romelic gulisxmobs<br />
investiciis Tavdapirvel aRricxvas TviTRirebulebiT,<br />
xolo Semdgom mis koreqtirebas mekavSire sawarmos wminda<br />
aqtivebSi investoris xvedriTi wilis SeZenis Semdgom cvlilebis<br />
Sesabamisad. investoris mogebazaralis angariSgebaSi mekavSire<br />
sawarmos saqmianobis Sedegebi aisaxeba investoris wilis<br />
Sesabamisad.<br />
bass 32 _ finansuri instrumentebi: ganmartebiTi SeniSvnebi<br />
da wardgena _ gansazRvravs, Tu ra mniSvneloba aqvs<br />
finansur instrumentebs sawarmos finansuri mdgomareobisa<br />
da misi saqmianobis Sedegebisa da fuladi nakadebis TvalsazrisiT.<br />
mocemuli standarti awesebs finansuri instrumentebis<br />
wardgenis moTxovnebs da gansazRvravs informacias, romelic<br />
unda aisaxos sawarmos finansuri angariSgebis ganmartebiT<br />
SeniSvnebSi finansur instrumentebTan dakavSirebiT.<br />
mocemuli standarti unda gamoiyenos yvela sameurneo er-<br />
Teulma yvela saxis finansuri instrumentisaTvis, garda Semdegi<br />
instrumentebisa: wili Svilobil sawarmoebSi, mekavSire<br />
sawarmoebsa da erTobliv saqmianobaSi; damqiraveblebis uflebebi<br />
da movaleobebi, romlebic vrceldeba momuSaveTa gasamrjeloebis<br />
programebze; sawarmoo gaerTianebebSi pirobiTi<br />
anazRaurebis kontraqtebi; sadazRvevo xelSekrulebebi.<br />
finansur instrumentebs miekuTvneba: wilobrivi instrumentebi<br />
(gamoSvebuli Cveulebrivi da privilegirebuli aqciebi,<br />
varantebi da ofcionebi, aqciebis gamoSveba xelmoweriT); debitoruli<br />
da kreditoruli davalianebebi. agreTve warmoebuli<br />
finansuri instrumentebi: finansuri ofcioni, fiuCersebi da<br />
forvardebi, saprocento greZelvadiani svopebi da savaluto<br />
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