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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w1. finansuri aRricxva da buRaltruli aRricxvis<br />
saerTaSoriso standartebi<br />
finansuri aRricxva orientirebulia moamzados sawarmos<br />
sameureno saqmianobis Sedegebis saerTo ekonomikuri suraTi,<br />
romelSic sinTezuradaa warmodgenili resursebis gamoyenebis<br />
Sedegad arsebuli sawarmos momgebianoba da gadaxdisunarianoba.<br />
finansuri aRricxvis mizania obieqturad asaxos sawarmos Semosavlebi<br />
da xarjebi, kreditoruli da debitoruli davalianebebi,<br />
aqtivebi da sakuTari kapitali. es aris informacia, romelic<br />
sakmarisia mxolod gare damkvirveblisaTvis, raTa maT Seafason<br />
sawarmos saimedooba gadaxdisunarianobisa da sainvesticio<br />
garemos TvalsazrisiT. amitom, unda arsebobdes sawarmos safinansoe-konomikur<br />
maCvenebelTa sistema, romelic sajaro xasiaTis<br />
iqneba.<br />
biznesis samyaroSi moqmedi nebismieri subieqti izolirebulad<br />
verasodes imuSavebs. mas sWirdeba mravalmxrivi safinansoekonomikuri<br />
urTierTobebis damyareba sxvadasxva firmasTan<br />
Tu kompaniasTan. imisaTvis rom firmis xelmZRvanelobam miiRos<br />
gadawyvetileba, daamyaros Tu ara saqmiani urTierToba ama Tu im<br />
firmasTan, aucilebelia codna imisa, ramdenad gadaxdisunariani<br />
da momgebiania igi. amitom, yvela iuridiuli piri valdebulia<br />
gamoaqveynos wliuri finansuri angariSgeba gare momxmareblebisaTvis.<br />
gamoqveynebuli finansuri angariSgeba unda iyos obieqturi<br />
da garkveul moTxovnebs unda akmayofilebdes, raTa SecdomaSi<br />
ar Seiyvanos informaciis momxmareblebi da ar warmoiSvas<br />
konfliqtebi sawarmoebs Soris.<br />
amasTan, saerTaSoriso ekonomikuri urTierTobebis gaRrmavebam<br />
da transacionaluri korporaciebis warmoqmnis praqtikam,<br />
dRis wesrigSi daayena sawarmoTa buRaltruli aRricvis<br />
meTodikis mowesrigeba msoflios masStabiT. msxvili kapitalis<br />
mflobelebi, romlebic sxvadasxva saxelmwifoebSi axdendnen<br />
kapitalis investirebas, aRricxvis gansxvavebuli meTodikis<br />
gamo, xSirad seriozul komfliqtur situaciebSi vardebodnen.<br />
msgavsi problemebis Tavidan acilebis mizniT, 1973 wlis 29<br />
ivniss, `gaeros~ egidiT Seiqmna buRaltruli aRricxvis saer-<br />
TaSoriso standartebis komiteti (bassk ) avstraliis, kanadis,<br />
safrangeTis, germaniis, iaponiis, meqsikis, niderlandebis, gaer-<br />
Tianebuli samefos, islandiisa da amerikis SeerTebuli Statebis<br />
buRalterTa profesiul organizaciebs Soris SeTanxmebis Sedegad.bassis<br />
komitets daevala Seeswavla yvela saxelmwifoSi arsebuli<br />
buRaltruli aRricxvis meTodika da maT Soris yvelaze<br />
saukeTeso gamoeca rogorc saerTaSoriso standarti (1.3).<br />
bassis komitets aqvs buRaltruli aRricxvis saerTaSoriso<br />
standartebis SemuSavebisa da gamocemis sruli damoukidebloba.<br />
misi mizania:<br />
a. sazogadoebis interesebis Sesabamisad SeimuSaos da gamosces<br />
buRaltruli aRricxvis saerTaSoriso standartebi,<br />
romlebic gaTvaliswinebul unda iqnas finansuri angariSgebis<br />
wardgenisas da xeli Seuwyos mis gavrcelebas da danergvas<br />
msoflios masStabiT;<br />
b. ZiriTadad imuSaos finansuri angariSgebis SedgenasTan<br />
dakavSirebuli instruqciebis, buRaltruli aRricxvis standartebisa<br />
da procedurebis harmonizaciisa da srulyofis<br />
sakiTxebze.<br />
bassis komitetis wevrebs TavianT Tavze aRebuli aqvT Semdegi<br />
valdebulebebi:<br />
* xeli Seuwyon bassk – is miznebis ganxorcielebas. TavianT<br />
qveynebSi gamoscen basskis sabWos mier damtkicebuli aRricxvis<br />
saerTaSoriso standartebi;<br />
*uzrunvelyon, rom iuridiuli pirebis mier gamoqveynebuli<br />
finansuri angariSgeba ZiriTadad Seesabamebodes bass – is<br />
moTxovnebs yvela arsebiT aspeqtSi;<br />
* daarwmunon mTavrobebi da standartebis SemmuSavebeli organoebi,<br />
rom gamoqveynebuli finansuri angariSgeba unda Seesabamebodes<br />
bass-is moTxovnebs;<br />
* uzrunvelyon, rom auditorebi finansur angariSgebas amowmebdnen<br />
bassis yvela ZiriTad moTxovnebTan Sesabamisobis TvalsazrisiT;<br />
* xeli Seuwyon buRaltruli aRricxvis saerTaSoriso standartebis<br />
aRiarebasa da danergvas saerTaSoriso masStabiT.<br />
amdenad, buRaltruli aRricxvis saerTaSoriso standartebi<br />
(bass) aris sawarmoTa funansuri angariSgebis elementebis<br />
Sefasebisa da aRricxvis meTodika, romelic aRiarebulia<br />
saerTaSoriso masStabiT.<br />
buRaltruli aRricxvis saerTaSoriso standartebis mizania<br />
moaxdinosaRricxvis harmonizacia saerTaSoriso masStabiT.<br />
bassis komitetma 1975 wels ukve gamosca buRaltruli aR-<br />
6 7
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