{"id":2613,"date":"2020-08-28T20:24:45","date_gmt":"2020-08-28T16:24:45","guid":{"rendered":"http:\/\/accountants.org.ge\/?p=2613"},"modified":"2020-08-29T15:25:22","modified_gmt":"2020-08-29T11:25:22","slug":"%e1%83%a1%e1%83%90%e1%83%99%e1%83%90%e1%83%9c%e1%83%9d%e1%83%9c%e1%83%9b%e1%83%93%e1%83%94%e1%83%91%e1%83%9a%e1%83%9d-%e1%83%aa%e1%83%95%e1%83%9a%e1%83%98%e1%83%9a%e1%83%94%e1%83%91%e1%83%94%e1%83%91","status":"publish","type":"post","link":"https:\/\/bugaltrebi.com\/en\/2020\/08\/28\/%e1%83%a1%e1%83%90%e1%83%99%e1%83%90%e1%83%9c%e1%83%9d%e1%83%9c%e1%83%9b%e1%83%93%e1%83%94%e1%83%91%e1%83%9a%e1%83%9d-%e1%83%aa%e1%83%95%e1%83%9a%e1%83%98%e1%83%9a%e1%83%94%e1%83%91%e1%83%94%e1%83%91\/","title":{"rendered":"\u10db\u10d4-3 \u10d9\u10d0\u10e2\u10d4\u10d2\u10dd\u10e0\u10d8\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10d8\u10e1 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d0"},"content":{"rendered":"\n<p>\u10e1\u10d0\u10d9\u10d0\u10dc\u10dd\u10dc\u10db\u10d3\u10d4\u10d1\u10da\u10dd \u10ea\u10d5\u10da\u10d8\u10da\u10d4\u10d1\u10d4\u10d1\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7, \u10db\u10d4\u10e1\u10d0\u10db\u10d4 \u10d9\u10d0\u10e2\u10d4\u10d2\u10dd\u10e0\u10d8\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd \u10d5\u10d0\u10da\u10d3\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d8\u10e1 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d0 \u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10dd\u10e1 \u10db\u10e1\u10e1 \u10e4\u10d0\u10e1\u10e1 (IFRS for SMEs) \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7. \u10d8\u10db\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1, \u10e0\u10dd\u10db 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\u10d9\u10d0\u10e2\u10d4\u10d2\u10dd\u10e0\u10d8\u10d8\u10e1 \u10e1\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10d4\u10d1\u10e8\u10d8 \u10db\u10dd\u10db\u10e3\u10e8\u10d0\u10d5\u10d4 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10d4\u10d1\u10db\u10d0. \u10e3\u10dc\u10d3\u10d0 \u10d0\u10e6\u10d8\u10dc\u10d8\u10e8\u10dc\u10dd\u10e1, \u10e0\u10dd\u10db \u10e9\u10d5\u10d4\u10dc\u10d7\u10d0\u10dc \u10d2\u10d0\u10d5\u10da\u10d8\u10da\u10d8 \u10e2\u10e0\u10d4\u10dc\u10d8\u10dc\u10d2\u10d8\u10e1 \u10e8\u10d4\u10d3\u10d4\u10d2\u10d0\u10d3 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10d4\u10d1\u10e1 \u10d2\u10d0\u10e3\u10d0\u10d3\u10d5\u10d8\u10da\u10d3\u10d0\u10d7 \u10ee\u10d0\u10e0\u10d8\u10e1\u10ee\u10d8\u10d0\u10dc\u10d8 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d8\u10e1 \u10e9\u10d0\u10d1\u10d0\u10e0\u10d4\u10d1\u10d0 \u10d3\u10d0 \u10e1\u10d0\u10db\u10e3\u10e8\u10d0\u10dd \u10de\u10e0\u10dd\u10ea\u10d4\u10e1\u10d8\u10e1 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&#4304;&#4326;&#4320;&#4312;&#4330;&#4334;&#4309;&#4312;&#4321; &#4304;&#4316;&#4306;&#4304;&#4320;&#4312;&#4328;&#4306;&#4308;&#4305;&#4304; &#4304;&#4332;&#4304;&#4320;&#4315;&#4317;&#4317;&#4321; &#4315;&#4321;&#4321; &#4324;&#4304;&#4321;&#4321; (IFRS for SMEs) &#4321;&#4322;&#4304;&#4316;&#4307;&#4304;&#4320;&#4322;&#4312;&#4321; &#4315;&#4312;&#4334;&#4308;&#4307;&#4309;&#4312;&#4311;. &#4312;&#4315;&#4312;&#4321;&#4304;&#4311;&#4309;&#4312;&#4321;, &#4320;&#4317;&#4315; &#4305;&#4323;&#4326;&#4304;&#4314;&#4322;&#4320;&#4308;&#4305;&#4312;&#4321;&#4311;&#4309;&#4312;&#4321; &#4328;&#4308;&#4306;&#4309;&#4308;&#4315;&#4321;&#4323;&#4305;&#4323;&#4325;&#4308;&#4305;&#4312;&#4316;&#4304; &#4321;&#4304;&#4325;&#4315;&#4308; &#4307;&#4304; &#4315;&#4304;&#4325;&#4321;&#4312;&#4315;&#4304;&#4314;&#4323;&#4320;&#4304;&#4307; &#4306;&#4304;&#4306;&#4309;&#4308;&#4315;&#4304;&#4320;&#4322;&#4312;&#4309;&#4308;&#4305;&#4312;&#4316;&#4304; &#4304;&#4316;&#4306;&#4304;&#4320;&#4312;&#4328;&#4306;&#4308;&#4305;&#4308;&#4305;&#4312;&#4321; &#4315;&#4317;&#4315;&#4310;&#4304;&#4307;&#4308;&#4305;&#4304;, &#4305;&#4323;&#4326;&#4304;&#4314;&#4322;&#4308;&#4320;&#4311;&#4304; &#4313;&#4304;&#4309;&#4328;&#4312;&#4320;&#4312;&#4321; &#4315;&#4312;&#4308;&#4320; &#4329;&#4304;&#4322;&#4304;&#4320;&#4307;&#4304; &#4322;&#4320;&#4308;&#4316;&#4312;&#4316;&#4306;&#4308;&#4305;&#4312;&#4321; &#4330;&#4312;&#4313;&#4314;&#4312;, &#4320;&#4317;&#4315;&#4308;&#4314;&#4328;&#4312;&#4330; &#4315;&#4317;&#4316;&#4304;&#4332;&#4312;&#4314;&#4308;&#4317;&#4305;&#4304; &#4315;&#4312;&#4312;&#4326;&#4308;&#4321; &#4315;&#4308;-3 &#4313;&#4304;&#4322;&#4308;&#4306;&#4317;&#4320;&#4312;&#4312;&#4321; &#4321;&#4304;&#4332;&#4304;&#4320;&#4315;&#4317;&#4308;&#4305;&#4328;&#4312; &#4315;&#4317;&#4315;&#4323;&#4328;&#4304;&#4309;&#4308; &#4305;&#4323;&#4326;&#4304;&#4314;&#4322;&#4320;&#4308;&#4305;&#4315;&#4304;. &#4323;&#4316;&#4307;&#4304; &#4304;&#4326;&#4312;&#4316;&#4312;&#4328;&#4316;&#4317;&#4321;, &#4320;&#4317;&#4315; &#4329;&#4309;&#4308;&#4316;&#4311;&#4304;&#4316; &#4306;&#4304;&#4309;&#4314;&#4312;&#4314;&#4312; &#4322;&#4320;&#4308;&#4316;&#4312;&#4316;&#4306;&#4312;&#4321; &#4328;&#4308;&#4307;&#4308;&#4306;&#4304;&#4307; &#4305;&#4323;&#4326;&#4304;&#4314;&#4322;&#4320;&#4308;&#4305;&#4321; 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