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daskvna amrigad, winamdebare SromaSi ganvixileT buRaltruli aRricxvis Teoriuli safuZvlebi da saerTaSoriso standartebis ZiriTadi Sinaarsi. buRaltruli aRricxvis orive qvesistema: finansuri da mmarTvelobiTi aRricxva amzadebs informacias firmebis safinanso-ekonomikuri saqmianobis mar- Tvisa da sxvadasxva gadawyvetilebebis misaRebad. finansuri aRricxva informacias gareT gamosaqveyneblad amzadebs da sajaro xasiaTisaa,xolo, mmarTveloboTi aRricxva informacias amzadebs Sida marTvisaTvis da daxuruli xasiaTisaa. sawarmoTa mesakuTreebi, investorebi da mmarTvelebi buRaltruli aRricxvis informacias Tu miukerZoeblad Seiswavlian da Seismenen, ras winaswarmetyveleben saaRricxvo maCveneblebi, ekonomikuri krizisebis Tavidan acileba gaadvildeba. buRaltruli aRricxvis saerTaSoriso standartebi SemuSavebulia im mizniT, rom ganxorcieldes buRaltruli aRricxvis meTodebis harmonizacia saerTaSoriso masStabiT. amiT igi xels uwyobs buRalteriis mowesrigebas, aadvilebs saqmian urTierToebebs kompaniebsa da individebs Soris dedamiwis nebismier wertilSi. oRond, saWirod vTvliT gamartivdes zogierTi midgomebi TviT aRricxvis saerTaSoriso standartebSi. warmodegenil SromaSi gadmoveciT Cveni damokidebuleba da Tvalsazrisi zogierTi sakiTxis garSemo. kerZod: * buRaltruli aRricxvis meTodis Semadgeneli xerxebidan, meoTxe wyvili anu meSvide da merve xerxebi, dRemde formulirebulia Semdegnairad: `balansi da angarSgeba~. Cveni azriT, angariSgebisagan buRaltruli balansis gamoyofa gaumar- Tlebelia, radgan balansi TviT angariSgebis Semadgeneli komponentia. meSvide xerxad unda CaiTvalos _ sacdeli balansi, romelic aris periodis bolos, yvela buRaltruli angariSis naSTebis CamonaTvali da warmoadegns imis dadasturebas, rom sawarmos mikroekonomikur saqmianobaSi arsebuli Sida wonasworobis obieqturi kanonzomiereba aRricxvaSi sworadaa asaxuli. sacdeli balansidan mzaddeba buRaltruli balansi da mogebazaralis angariSgeba. buRaltruli balansic rasakvirvelia, warmoadgens buRaltruli aRricxvis meTods, magram finansur angariSgebasTan erTad; * saaRricxvo CanawerebSi aRmoCenili Secdomebis gasworebis mizniT, damxmare angariSTan erTad, zogjer ufro efeqturi iqneba gamoyenebuli iqnas `storno~, raTaA xelovnurad ar gaizardos anagariSebis brunvebi; * finansuri angariSgebis `struqturul safuZvlebSi~ aRniSnulia, rom sawarmos SeuZlia gamoiyenos kapitalis finansuri an fizikuri SenarCunebis koncefcia. vfiqrobT, rom finasuri angariSgebis momzadebis dros orive koncefcia gamoiyeneba. kerZod, buRaltruli balansi _ kapitalis finansuri Senar- Cunebis, xolo, mogebazaralis angariSgeba _ kapitalis fizikuri SenarCunebis koncefcias eyrdnoba. orive koncefcia dakavSirebulia erTaneTTan da izolirebulad ar arseboben da amdenad, sawarmoebs ar SeuZliaT an erTi an meore gamoiyenon; * calke unda xdebodes gansakuTrebuli xarjebisa da Semosavlebis identifikacia, romelic gamoiqviTeba mogebis dabegvris Semdeg; * xarjebis cnebis ganmartebebSi gaumarTleblad migvaCnia gaerTianebuli iqnes ~warmoebis xarjebi~ da `zarali~; * gaumarTleblad migvaCnia ZiriTadi saSualebebis `nar- Ceni Rirebulebisa~ da `salikvidacio Rirebulebis~ gaigiveba. ZiriTadi saSualebebis narCeni Rirebuleba saWiroa gamoTvlil iqnes yovelwliurad, pirvandeli Rirebulebidan dagrovili cveTis gamoklebiT. salikvidacio Rirebuleba ki ( CvenSi adre arsebuli tradiciiTac ) aris aqtivis likvidaciis dros arsebuli narCeni Rirebuleba likvidaciis xarjebis gamoklebiT; * saWirod vTvliT gamartivdes ZiriTadi saSualebebis Sefasebis meTodika da gauqmdes gaufasurebis zaralis yovelwliuri testireba, rac subieqturi midgomebis gamo uzustobis Zalian maRal albaTobas warmoSobs da Sesabamisad, dausabuTeblad amcirebs dasabegri mogebis sidides. saerTod, aucileblobad vTvliT muSaobisa da kvlevebis gaZlierebas buRaltruli aRricxvis saer- TaSoriso standartebis gamartivebis mimarTulebiT. 90 91
Problematical gueshons of fi naccial acconting R e s u m e Financial and Menegerial accounting are subsistems of Bookiping. The Finacial accounting prepares information for autcustomers and Mnegeriel accounting for management. If the possessors and managers of buziness must studi to information of accounting and must realize how speaking the guides of accounting, economikal crisis will not be exist. The aim of International Financial Repording Standards and international Accounting Standards are the harmonization of the world accounting. It help accounting thet everything must be in order and it regulates relationship betveen companies. But in my mind it is necessary to simplify accounting methods in International Accounting Standards. gamoyenebuli literatura 1. finansuri angariSgebis saerTaSoriso standartebi, Targmani inglisuridan, nawiliI Tbilisi, 2004 2. finansuri angariSgebis saerTaSoriso standartebi, Targamni inglisuridan, nawili II, Tbilisi, 2004. 3. buRaltruli aRricxvis safuZvlebi, ACCA, saerTaSoriso versia, saxelmZRv. rusul enaze. 1999 4. finansuri angariSgebis momzadeba, ACCA, saxelmZRvanelo, saerTaS. versia, Targm. inglisuridan. Tb., 2006 5. finansuri angariSgeba, ACCA, wigni 2.5. Targm. inglisurdan, Tb., 2006 6. beriSvili i., finansuri aRricxva, Tb., 2008 7. gregori menqiu, ekonomikis principebi, Targan. inglis. Tb., 2000 8. kupreiSvili e., buRaltruli aRricxva, Tb., 2005 9. maisuraZe m., finansuri aRricxva, Tb., 2009 10. xarabaZe e., buRaltruli aRricxvis safuZvlebi, Tb., 2008 11. xorava a., kvataSiZe n., sreseli n., gogriWiani z., buRaltruli aRricxva, Tb., 2008 12. ZaZamia r., finansuri aRricxva da angariSgeba, Tb., 2000 13. WilaZe i., cvlilebebi buRaltruli aRricxvis xerxebis identifikaciaSi, Jurnali: ekonomika da bo\iznesi, Tsu, 2008, # # 6 14. WilaZe i. _ finansuri analizi, damxmare saxelmZRvanelo, Tb., 2004 15. WilaZe i. _ ZiriTadi saSualebebis Sefasebis problemuri sakiTxebi, Jurnali `biznesi da kanonmdebloba~, 2009, # 2. 16. finansuri aRricxva, b.g. geTmanis redaqciiT, rusul enaze, moskovi, 2005 92 93
Page 1 and 2: i z o l d a W i l a Z e finansuri a
Page 3 and 4: Sesavali nebismieri samarTlebrivi f
Page 5 and 6: icxvis ocdaaTamde standarti. masSi
Page 7 and 8: amrigad, buRaltruli aRricxvis stand
Page 9 and 10: ekonomikuri sargeblis Semcirebas. a
Page 11 and 12: arti pirvelad exeba sadazrvevo xelS
Page 13 and 14: zaralisa,romelic ukve aRiarebuli iy
Page 15 and 16: • komerciuli garigebebisa da sava
Page 17 and 18: lo samuSaoebis aRricxvis mTavari sa
Page 19 and 20: segmentis Semosavali aris iseTi Sem
Page 21 and 22: araformaluri praqtikis Secvla dauSv
Page 23 and 24: umaRles rangis xelmZRvanelobaSi igu
Page 25 and 26: nansuri angariSgeba, romelic wardge
Page 27 and 28: mxaris mier saxelSekrulebo SeTanxme
Page 29 and 30: grZelvadiani aqtivebi balansSi ar a
Page 31 and 32: ul iqnebs sainvesticio qonebis saxi
Page 33 and 34: struqturuli safuZvlebi ganmartavs,
Page 35 and 36: qmedebis anu sameurneo operacebis e
Page 37 and 38: li angariSi ras aRricxavs, gansxvav
Page 39 and 40: dividualur wignSi da kreditoruli da
Page 41 and 42: cxrili 1 .buRaltruli balansi 2008 3
Page 43 and 44: ogorc vxedavT, mogebazaralis angari
Page 45: TxvevaSi, uaxloes sam weliwadSi, sa

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