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
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
grZelvadiani aqtivebi balansSi ar asaxon mis aRdgeniT Rirebulebaze<br />
meti TanxiT. am mizniT, sawarmom yoveli wlis bolos<br />
unda moaxdinos testireba aqtivebis gaufasurebaze.<br />
winamdebare standarti ar exeba sasaqonlo-materialur<br />
maragebs, samSeneblo kontraqtebs, gadavadebul sagadasaxado<br />
aqtivebs, finansur instrumentebs, sainvesticio qonebas, sasoflo-sameurneo<br />
saqmianobasTan dakavSirebul biologiur aqtivebs,<br />
gasayidad gamiznul grZelvadian aqtivebs.<br />
standartis gansazRvrebiT, gaufasurebis zarali aris<br />
Tanxa, romliTac aqtivis sabalanso Rirebuleba aRemateba mis<br />
anazRaurebad anu aRdgeniT Rirebulebas.<br />
aRdgeniTi anu anazRaurebadi Rirebuleba aris udidesi aqtivis<br />
wminda gasayid fassa da gamoyenebis Rirebulebas Soris.<br />
gamoyenebis Rirebuleba aris aqtivis gamoyenebidan momavalSi<br />
misaRebi fuladi Tanxebis diskontirebuli Rirebuleba.<br />
vfiqrobT, gaufasurebis zaralze aqtivebis yovelwliuri<br />
testireba Zalzed Sromatevadia da Tanac SefasebebSi cdomilebebis<br />
didi albaTobac arsebobs (2.385).<br />
bass 37 _ anaricxebi, pirobiTi valdebulebebi da pirobi-<br />
Ti aqtivebi _ gansazRvravs yvela anaricxis, pirobiTi valdebulebebisa<br />
da pirobiTi aqtivebis aRricxvis wesebs.<br />
Tu sawarmos dadebuli aqvs kontraqti, romelic wamgebiania,<br />
maSin kontraqtiT gaTvaliswinebuli mimdinare movaleoba unda<br />
aRiardes da Sefasdes rogorc anaricxi.<br />
Tu sawarmos xelmZRvaneloba gegmavs restruqturizaciis<br />
programas, romelic sawarmos saqmianobis sferos an saqmianobis<br />
warmarTvis xerxebs cvlis, aRiarebuli unda iqnas restruqturizaciis<br />
xarjebis anaricxebi.<br />
sawarmom pirobiTi valdebulebebi da pirobiTi aqtivi (mag.<br />
sasamarTlo sarCelidan) unda asaxos axsnaganmartebebSi.<br />
standartiT aRiarebulia Semdegi gansazRvrebebi:<br />
pirobiTi aqtivi iseTi aqtivia, romelic warmoiqmneba adre<br />
momxdari movlenis Sedegad da romlis arseboba dasturdeba mxolod<br />
erTi an meti iseTi ganusazRvreli movlenis-moxdeniT an<br />
armoxdeniT, romelic mTlianad ar eqvemdebareba sawarmos kontrols<br />
(mag. sasamarTloSi Setanili sarCeli).<br />
pirobiTi valdebuleba aris SesaZlo movaleoba, romelic<br />
warmoiqmna warsuli movlenebis Sedegad da misi arseboba dasturdeba<br />
mxolod erTi an meti ganusazRvreli movlenis momavalSi<br />
moxdeniT (an armoxdeniT) romelic mTlianad ar eqvemde-<br />
bareba sawarmos kontrols (mag. sawarmos winaarmdeg Setanili<br />
sarCeli).<br />
konstuqciuli movaleoba iseTi movaleobaa, romelic warmoiqmneba<br />
sawarmos saqmianobis Sedegad, rodesac warsulSi damkvidrebuli<br />
praqtikis da sawarmos politikis Tanaxmad sawarmom<br />
aCvena, rom igi momavalSi aRiarebs garkveul valdebulebas.<br />
magaliTad, sawarmo abinZurebs garemos, magram ar arsebobs saxelmwifo<br />
kanonmdebloba misi gawmendis aucileblobis Sesaxeb.<br />
sawarmo ki Tavad wyvets, misi Sinagani moraluri pasuxismgeblobis<br />
gamo gawmindos bunebrivi garemo. es aris konstruqciuli<br />
movaleoba. Sesabamisad, SeuZlia Seqmnas anaricxi dabinZurebuli<br />
garemos gawmendis xarjebis Sefasebis odenobiT.<br />
bass 38 _ aramaterialuri aqtivebi _ gansazRvravs, rom<br />
aramaterialuri aqtivi aris identificirebadi arafuladi aqtivi,<br />
fizikuri formis gareSe. mas miekuTvneba: samecniero an<br />
teqnikuri codna, axali procesebi an sistemebi, licenziebi,<br />
inteleqtualuri sakuTreba, patentebi, bazris Seswavla da<br />
savaWro niSnebi, saavtoro uflebebi, filmebi da sxva.<br />
aramaterialuri aqtividan calke gamoiyofa gudvili, romelic<br />
warmoiSoba sawarmoTa gaerTianebis Sedegad.<br />
standartis moTxovniT, aqtivi identificirebul unda<br />
iqnes aramaterialur aqtivad, roca igi gancalkavebulia da<br />
SeiZleba maTi gayidva, gaqiraveba an gadacema da warmoiqmneba<br />
saxelSekrulebo an iuridiuli uflebebiT, miuxedavad<br />
imisa,SesaZlebelia Tu ara aRniSnuli uflebebis gadacema an gacalkaveba.<br />
aramaterialuri aqtivis aRiareba unda moxdes, roca mosalodnelia<br />
aqtivis gamoyenebidan momavali ekonomikuri sargeblis<br />
miReba da SesaZlebelia maTi TviTRirebulebis saimedod<br />
Sefaseba. aramaterialur aqtivad SeiZleba aRiardes sawarmoSi<br />
warmoqmnili aramaterialuri aqtivi, garda gudvilisa.<br />
aramaterialuri aqtivis sawyisi Sefaseba unda moxdes TviT-<br />
RirebulebiT. igi moicavs Sesyidvis fass, importis mosakreblebisa<br />
da aradabrunebadi gadasaxadebis CaTvliT, SeRavaTebisa<br />
da fasdaklebebis gamoklebis Semdeg. agreTve, gamosayeneblad<br />
aqtivis momzadebaze gaweul pirdapir danaxarjebs.<br />
aramaterialuri aqtivis TviTRirebulebaSi ar Seitaneba<br />
axali produqciis an momsaxurebis aTvisebis xarjebi reklamis<br />
xarjebis CaTvliT, axal adgilze biznesis warmoebis danaxarjebi<br />
TanamSromelTa gadamzadebis danaxarjebis CaTvliT, admin-<br />
56 57
Change language