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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aqtivebi<br />
• bass 38 _ aramaterialuri aqtivebi<br />
• bass 39 _ finansuri instrumentebi: aRiareba da Sefaseba<br />
• bass 40 _ sainvesticio qoneba<br />
• bass 41 _ soflis meurneiba<br />
standartebis numeraciaSi zodierTi nomeri aRar arsebobs,<br />
radgan sxvadasxa dros momxdari cvlilebebis Sedegad moxda<br />
sxvadasxva standartebis gaerTianeba.<br />
2. finansuri angariSgebisa da aRricxvis<br />
saerTaSoriso standartebis mokle<br />
mimoxilva<br />
finansuri angariSgebis saerTaSoriso standartebis (fass)<br />
Sesavali standartia `struqtureuli safuZvlebi~, romelic<br />
danomrili araa. masSi gansazRvrulia gare momxmareb;lebisaTvis<br />
finansuri angariSgebis momzadebisa da wardgenis koncefciebi.<br />
bass aRiarebs, rom zogjer SesaZloa warmoiSvas winaaRmdegoba<br />
bass – sa da struqturul safuZvlebs Soris. aseT SemTxvevaSi<br />
upiratesoba eniWeba bassis moTxovnebs. bassis komitetis mizania<br />
amgvari winaarmdegobebi droTa ganmavlobaSi aRmofxvras.<br />
`struqturul safuZvlebSi~ ganxilulia Semdegi sakiTxebi:<br />
a. finansuri angariSgebis daniSnuleba<br />
b. finansuri angariSgebis xarisxobrivi maxasiaTeblebi<br />
g. finansuri angariSgebis elementebi da ZiriTadi daSvebebi<br />
d. kapitalis SenarCunebis koncefciebi<br />
finansuri angariSgebis mizania sawarmos finansuri mdgomareobis,<br />
saqmianobis Sedegebis da finansuri mdgomareobis cvlilebebis<br />
Sesaxeb informacia miawodos momxmarebelTa farTo<br />
fenebs, raTa daexmaros maT ekonomikuri gadawyvetilebebis<br />
miRebaSi.<br />
finansuri angariSgebidan agreTve Cans, xelmZRvanelobis<br />
mier masze mindobili resursebis marTvis Sedegebi da pasuxismgebloba.<br />
informaciis im momxmareblebs, romelTac surT<br />
Seafason menejmentis xarisxi da angariSmgebloba, es informacia<br />
aucileblad sWirdebaT, raTa miiRon ekonomikuri gadawyvetileba,<br />
daitovon Tu gayidon sawarmoSi dabandebuli kapi-<br />
tali, an Secvalon Tu ara sawarmos xelmZRvaneloba.<br />
finansuri angariSgebis xarisxobrivi maxasiaTeblebi is<br />
atributebia, romlebic finansur angariSgebaSi asaxul informacias<br />
gadaaqcevs momxmareblisaTvis sasargeblo informaciad.<br />
es maxasiaTeblebia: aRqmadoba, Sesabamisoba (unda iyos arsebiTi<br />
informacia), Sesadarisoba da saimedooba ( ar unda Seicavdes arsebiT<br />
Sedomas. unda iyos samarTliani, neitraluri, windaxeduli,<br />
samarTlebriv formaze ekonomiuri SinaarsiT aRmatebuli).<br />
finansuri angariSgebis elementebia: aqtivebi, valdebulebebi,<br />
sakuTari kapitali, Semosavlebi da xarjebi.<br />
aqtivebi aris sawarmos materialuri, aramaterialuri da<br />
fuladi qoneba, romelic warsulSi momxdari movlenebis Sedegia<br />
da romelSic ganivTebulia momavali ekonomikuri sargebeli<br />
anu, romelTa gsmoyenebis Sedgad mewarme moelis ekonomikuri<br />
sargeblis miRebas.<br />
valdebulebebi sawarmos movaleobaa, romelic ganvlili<br />
sameurneo saqmianobis Sedegia da romlis dafarva iwvevs sawarmodan<br />
ekonomikuri resursebis gasvlas.. `struqturli safuZvlebi~<br />
moiTxovs, erTmaneTisagan gaimijnos mimdinare movaleoba<br />
da momavali valdebuleba. momavali valdebuleba ar iwvevs<br />
valdebulebis aRiarebas.<br />
sakuTari kapitali aris sawarmos aqtivebis is nawili, romelic<br />
rCeba valdebulebebis dafarvis Semdeg.<br />
Semosavali aris sawarmos mier ekonomikuri sargeblis zrda<br />
saangariSgebo periodSi, aqtivebis zrdis an valdebulebebis<br />
Semcirebis gziT, rac gamoixateba sawarmos sakuTari kapitalis<br />
gadidebiT, romelic dakavSirebuli araa mesakuTreTa damatebiT<br />
SenatanebTan.<br />
xarjebi aris sawarmos ekonomikuri sargeblis Semcireba<br />
saangariSgebo periodis ganmavlobaSi aqtivebis sawarmodan<br />
gasvlis an valdebulebebis zrdis safuZvelze, rac gamoixateba<br />
sawarmos sakuTari kapitalis SemcirebiT, romelic dakavSirebuli<br />
araa mesakuTreTaTvis kapitalis ganawilebasTan.<br />
xarjebis mocemul gansazRvreba srulyofilad ar migvaCnia,<br />
radgan ganmartebaSi identificirebuli araa sawarmos Semavali<br />
da gamvali xarjebi. amasTan, xarjebi ekonomikuri sargeblis<br />
Semcirebad ar SeiZleba CaiTvalos, radgan, xarji aucilebelia<br />
ekonomikuri sargeblis misaRebad. Tu xarji gaweuli ar iqneba,<br />
Semosavlis miReba momavalSi SeuZlebelia. Cveni azriT,mxolod<br />
zarali warmoadgens iseT xarjebs, romlebic iwveven sawarmos<br />
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