ekonomikuri indikatorebi (EC) - Global Reporting Initiative

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ekonomikuri indikatorebi (EC) - Global Reporting Initiative

indikatorTa protokolebi: ekonomikuri indikatorebi (EC)

IP

ganmartebebi

organizaciis saqmianobis ZiriTadi

regionebi (Significant locations of operation)

es aris regionebi (geografiuli arealebi),

sadac organizaciis Semosavlebi erTi

bazridan, aseve gaweuli danaxarjebi,

dainteresebul mxareTaTvis gadaxdili

Tanxebi, warmoebuli produqcia an

TanamSromelTa raodenoba organizaciis

globaluri jamuri maCveneblebis

mniSvnelovan wils qmnis 2 da sadac zemoT

CamoTvlili maCveneblebi imdenad

masStaburia, rom gansakuTrebul

mniSvnelobas iZens organizaciis an mis

dainteresebul mxareTa mier seriozuli

gadawyvetilebebis miRebisas. rogorc

wesi, amgvar regionebSi organizaciis

saqmianobis maCveneblebis erToblioba

Seadgens organizaciis saqmianobis

jamuri maCveneblebis udides

nawils. organizaciebma angariSSi

unda Camoayalibon da ganmarton is

kriteriumebi, romelTa mixedviTac

gansazRvres sakuTari saqmianobis

ZiriTadi regionebi. am regionebis

gansazRvrisas angariSmgebelma

organizaciebma aseve unda gamoiyenon

`finansuri aRricxvis saerTaSoriso

standartebi~14 (IAS 14). 3

zogadi miTiTebebi da damowmebis ZiriTadi

wyaroebi (Sesabamisi standartebi,

konvenciebi da sxva dokumentebi)


SeZlebisdagvarad unda

daeyrdnoT organizaciis

im finansur angariSTa monacemebs,

romelTac auditi CautardaT, an

menejmentis mimdinare aRricxvas,

romelic Sida auditma Seamowma.

nebismier SemTxvevaSi, informaciis

damuSavebisas unda gamoiyenoT:

`finansuri aRricxvis

saerTaSoriso standartebi~ (IFRS)

da `standartebis interpretacia~,

romlebic momzadebuli da

gamoqveynebuli aqvs ` finansuri

aRricxvis saerTaSoriso

standartebis sabWos~ (IASB)

(indikatorTa zogierT

protokolSi miTiTebulia

aRricxvis konkretuli

saerTaSoriso sabuRaltro

standartebi, romelTac unda

gaecnoT); an

• finansuri angariSgebis

standartebi, romlebic

aRiarebulia regionul an

saerTaSoriso doneze.

angariSmgebelma organizaciam calsaxad

unda miuTiTos, romeli standartebi

gamoiyena da garkveviT daimowmos

Sesabamisi wyaroebi.

segmenturi angariSgeba


finansuri aRricxvis saerTaSoriso

standartebis sabWos (IASB)

vebgverdze (www.iasb.org) SegiZliaT

gaecnoT finansuri angariSgebis

saerTaSoriso standartebs. 4

angariSis warmdgenma organizaciebma

unda isargeblon `finansuri aRricxvis

saerTaSoriso standartebiT 14~ (IAS

14), rodesac gansazRvraven termins

,,adgilobrivi“, rogorc es moiTxoveba

EC1, EC5, EC6 da EC7 indikatorebisTvis.

ekonomikuri indikatorebisaTvis

monacemebis Segroveba-damuSavebisas

2

magaliTad, Tu regionSi warmoebuli produqcia organizaciis mTliani produqciis mniSvnelovan wils qmnis;

Tu regionSi dasaqmebul TanamSromelTa raodenoba organizaciis mTliani SromiTi resursebis mniSvnelovans

wils qmnis; Tu regionSi gaweuli danaxarjebi organizaciis mier globalurad gawuli danaxarjebis jamuri

raodenobis mniSvnelovan wils qmnis da a. S. (mTargmn. SeniSvn.).

3

International Accounting Standards 14.

4

International Financial Reporting Standards (IFRS).

versia 3.0

3

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