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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icxvis ocdaaTamde standarti. masSi periodulad Seitaneba<br />
cvlilebebi ( 1975, 1982, 1999, 2001, 2003, 2007 ww.). bass-is komitetis<br />
garda Seiqmna sxva maregulirebeli organoebic.<br />
2001 wlis 6 Tebervals Seiqmna bassk fondi. misi wesdebis<br />
Tanaxmad bassk-is saqmianobas warmarTaven ndobiT aRWurvili<br />
meTvalyureebi (sul cxrameti). isini niSnaven bass sabWos, standartebis<br />
mrCevelTa sabWos da finansuri angariSgebis interpretaciebis<br />
saerTaSoriso komitetis wevrebs. ndobiT aRWurvili<br />
meTvalyureebi axorcieleben bass sabWos mier procedurebis<br />
dacvis monitorings.<br />
bassk-is fondis wesdebis mixedviT ndobiT aRWurvili meTvalyureebis<br />
daniSvna ise xdeba, rom eqvsi meTvalyure iyos<br />
CrdiloeT amerikidan, eqvsi evropidan, oTxi aziidan da sami<br />
sxva qveynidan, raTa geografiuli balansi ar dairRves.<br />
2001 wels londonSi dafuZnda buRaltruli aRricxvis<br />
saerTaSoriso standartebis sabWo (basss), rogorc bassk<br />
fondis nawili. basss SemadgenlobaSi Sedis ToTxmeti wevri,<br />
romelTa erTaderTi movaleobaa buRaltruli aRicxvis maRali<br />
xarisxis globaluri standartebis paketis SemuSaveba. bass<br />
sabWoSi Sedis ToTxmeti wevri, romelTa erTaderTi movaleobaa<br />
aRricxvis saerTaSoriso standartebis SemuSaveba. ndobiT<br />
aRWurvili meTvalyureebi yovelnairad cdiloben, rom bass<br />
sabWoSi ar dominirebdes romelime jgufis an regionis interesebi.<br />
wesdebiT moiTxoveba, rom sabWos minimum xuT wevrs mainc<br />
unda hqondes praqtikosi auditoris, minimum sam wevrs finansuri<br />
angariSgebis momzadebis, minimum sam wevrs finansuri<br />
angariSgebis momxmareblis gamocdileba. xolo, minimum erT<br />
wevrs samecniero kvleviTi gamocdileba. ToTxmetidan Svidi<br />
wevri formalurad pasuxismgebelia erTi an ramdenime standartis<br />
SemmuSaveblebis saqmianobis warmarTvaze. buRaltruli<br />
aRricxvis saerTaSoriso standartis, finansuri angariSgebis<br />
saerTaSoriso standartis da interpretaciebis saboloo variantis<br />
gamocemis gadawyvetilebis misaRebad saWiroa bass sabWos<br />
rva wevris mxardaWera (1.14).<br />
bass sabWos ufleba aqvs gaauqmos an Secvalos adre miRebuli<br />
bass da interpretaciebi, aseve, gamosces axali standartebi<br />
da interpretaciebi. agreTve, bass sabWos imave 2001 wlis dafuZnebis<br />
sxdomaze miRebul iqna rezolucia, romliTac SemoRebuli<br />
iqna saxelwodeba `finansuri angariSgebis saerTaSoriso<br />
standartebi~ (fass), romelic moicavs rogorc bass sabWos<br />
mier damtkicebul standartebsa da interpretaciebs, aseve wina<br />
wesdebis Sesabamisad gamocemul bass da interpretaciebis mudmivmoqmedi<br />
komitetis interpretaciebs.<br />
bass sabWos wevrebs unda hqondeT Semdegi unarebi: finansuri<br />
aRricxvisa da angariSgebis kargi da siRrmiseuli codna; analizis<br />
unari; urTierTobis unari; jansaRi gadawyvetilebebis<br />
miRebis unari; finansuri angariSgebis garemos gacnobiereba;<br />
kolegialur atmosferoSi muSaobis unari; miukerZoebloba,<br />
obieqturoba da disciplina; basskis fondis misiisa da sazogadoebis<br />
interesebisadmi erTguleba.<br />
bass mrCevelTa sabWo (sms) uzrunvelyofs sxvadasxva geografiuli<br />
regionidan sxvadsxva gamocdilebis jgufebisa da<br />
pirovnebebis mier bass sabWosa da meTvalyureebisaTvis rCevebis<br />
micemas. standartebis mrCevelTa sabWoSi ormocdaaTamde<br />
wevria. sabWos miznebia: a). bass sabWos rCevebi misces dRis wesrgis<br />
sakiTxebisa da saqmianobis prioritetebis Sesaxeb; b). bass<br />
sabWos acnobos aRniSnuli organizaciebisa da pirovnebebis-<br />
Sexedulebebi standartebis ZiriTad proeqtebze; g). bass sab-<br />
Wos da ndobiT aRWurvil meTvalyureebs rCevebi misces sxva<br />
sakiTxebze.<br />
standartebis mrCevelTa sabWo weliwadSi samjer atarebs<br />
sxdomas. man yvela ZiriTad proeqtTan dakavSirebiT konsultaciebi<br />
unda gamarTos bass sabWosTan. standartebis mrCevelTa<br />
sabWos sxdomebi sajaroa.<br />
finansuri angariSgebis interpretaciebis saerTaSoriso<br />
komiteti (faisk) 2002 wlis martSi daafuZna bassk fondis<br />
ndobiT aRWurvilma meTvalyureebma da man Secvala adrindeli<br />
iterpretaciebis komiteti. daxmarebas uwevs bass sabWos finansuri<br />
angariSgebis momxmareblebis, mommzadeblebis da auditorebis<br />
interesebisaTvis fass – is SemuSavebasa da gaumjobesebaSi.<br />
faisk-is movaleobaa droulad uzrunvelyos miTiTebebi<br />
finansuri angariSgebis im sakiTxebze, romlebic konkretulad<br />
araa ganxiluli bass sabWos standartebSi an im sakiTxebze, romlebzec<br />
interpretaciebi arasakmarisi an winaaRmdegobrivia. amdenad,<br />
faisk xels uwyobs finansuri angariSgebis standartebis<br />
erTgvarovnad gamoyenebas.<br />
faisk – is SemadgenlobaSi Sedis Tormeti wevri. aqedan, Tavmjdomares<br />
ara aqvs xmis ufleba. mas ufleba aqvs mxolod monawileoba<br />
miiRos teqnikuri sakiTxebis ganxilvaSi. ndobiT aRWurvil<br />
meTvalyureebs, Tu saWirod CaTvlian, SeuZliaT daniSnon<br />
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