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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amrigad, buRaltruli aRricxvis standartebis saer-<br />
TaSoriso maregulirebeli organoebi sakiTxTa ganxilvis<br />
demokratiuli principebisa da profesionalizmis maRal<br />
xarisxis eyrdnoba.<br />
bass komiteti Tvlis, rom saerTaSoriso moTxovnebis gaTvaliswinebiT<br />
momzadebuli finansuri angariSgeba pasuxobs<br />
momxmarebelTa umravlesobis saerTo moTxovnilebebs. es<br />
gamowveulia imiT, rom finansuri angariSgebis TiTqmis yvela<br />
momxmarebeli ZiriTadad dainteresebulia Semdegi tipis ekonomikuri<br />
gadawyvetilebebiT:<br />
1. gadawyvitos, rodis iyidos, daitovos an gayidos investirebuli<br />
kapitali;<br />
2. Seafasos sawarmos xelmZRvanelebis saqminaoba da pasuxismgebloba;<br />
3. Seafasos, SeuZlia Tu ara sawarmos, uzrunvelyos Tavisi<br />
muSakebi xelfasebiTa da sxva saxis daxmarebebiT;<br />
4. Seafasos menejmentis xarisxi da angariSmgebloba;<br />
5. gansazRvros sagadasaxado politika;<br />
6. gansazRvros gasanawilebeli mogeba dividendebze;<br />
7. moamzados da gamoiyenos erovnuli Semosavlis statistika;<br />
8. daareguliros sawarmos saqmianoba.<br />
amave dros, bass komiteti aRiarebs, rom bass ar dgas erovnul<br />
kanonmdeblobaze maRla. calkeuli qveynebis mTavrobebs Sei-<br />
Zleba hqondeT gansxvavebuli moTxovnebi sakuTari interesebidan<br />
gamomdinare, ise, rom es cvlilebebi da damatebebi ar<br />
ewinaaRmdegebodes sazogadoebis romelime jgufis interesebs<br />
sxva jgufis interesebisaTvis upiratesobebis miniWebis xarjze.<br />
rogorc aRvniSneT, 2001 wlidan aRricxvis standartebs<br />
uwodes finansuri angariSgebis saerTaSoriso standartebi<br />
(fass), romelic ori nawilisagan Sedgeba:<br />
I. finansuri angariSgebis saerTaSoriso standartebi,<br />
romelSic Sedis:<br />
* struqturuli safuZvlebi<br />
* fass 1_ finansuri angariSgebis saerTaSoriso standartebis<br />
pirvelad gamoyeneba<br />
• fass 2 _ wilobrivi gadaxda<br />
• fass 3 _ sawarmoTa gaerTianeba<br />
• fass 4 _ sadazRvevo xelSekrulebebi<br />
• fass 5 _ gasayidad gamiznuli grZelvadiani aqtivebi da<br />
Sewyvetili operaciebi<br />
II. buRaltruli aRricxvis saerTaSoriso standartebi<br />
(bass), romelSic Sedis:<br />
• bass 1 _ finansuri angariSgebis wardgena<br />
• bass 2 _ sasaqonlomaterialuri faseulobebi<br />
• bass 7 _ fuladi saxsrebis moZraobis angariSgeba<br />
• bass 8 _ saaRricxvo politika, cvlilebebi saaRricxvo SefasebaSi<br />
da Secdomebi<br />
• bass 10 _ balansis Sedgenis Semdgomi TariRis Semdegi movlenebi<br />
• bass 11 _ samSeneblo kontraqtebi<br />
• bass 12 _ mogebidan gadasaxadebi<br />
• bass 14 _ angariSgebis wardgena segmentebis mixedviT<br />
• bass 16 _ ZiriTadi saSualebebi<br />
• bass 17 _ ijara<br />
• bass 18 _ amonagebi<br />
• bass 19 _ daqiravebul samuSaoTa gasamrjeloebi<br />
• bass 20 _ saxelmwifo grantebis buRaltruli aRricxva da<br />
saxelmwifo daxmarebis ganmartebiTi SeniSvnebi<br />
• bass 21 _ ucxouri valutis kursis cvlilebebiT gamowveuli<br />
Sedegebi<br />
• bass 22 _ sesxis sargeblobasTan dakavSirebuli danaxarjebi<br />
• bass 24 _ dakavSirebul mxareTa ganmartebiTi SeniSvnebi<br />
• bass 26 _ sapensio uzrunvelyofis programebis buRaltruli<br />
aRricxva da angariSgeba<br />
• bass 27 _ konsolidirebuli da individualuri finansur<br />
angariSgeba<br />
• bass 28 _ investiciebi mekavSire sawarmoebSi<br />
• bass 29 _ finansuri angariSgeba hiperinflaciuri ekonomikis<br />
pirobebSi<br />
• bass 30 _ bankebisa da analogiuri safinanso dawesebulebebis<br />
finansuri angariSgebis ganmartebiTi SeniSvnebi<br />
• bass 31 _ erTobliv saqmianobaSi monawileoba<br />
• bass 32 _ finansuri instrumentebi: ganmartebiTi SeniSvnebi<br />
da wardgena<br />
• bass 33 _ Semosavali aqciaze<br />
• bass 34 _ Sualeduri finansuri angariSgeba<br />
• bass 36 _ aqtivebis gaufasureba<br />
• bass 37 _ anaricxebi, pirobiTi valdebulebebi da pirobiTi<br />
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