{"id":2628,"date":"2020-08-28T22:34:05","date_gmt":"2020-08-28T18:34:05","guid":{"rendered":"http:\/\/accountants.org.ge\/?p=2628"},"modified":"2020-08-29T15:17:45","modified_gmt":"2020-08-29T11:17:45","slug":"%e1%83%9b%e1%83%94-4-%e1%83%99%e1%83%90%e1%83%a2%e1%83%94%e1%83%92%e1%83%9d%e1%83%a0%e1%83%98%e1%83%98%e1%83%a1-%e1%83%99%e1%83%9d%e1%83%9b%e1%83%9e%e1%83%90%e1%83%9c%e1%83%98%e1%83%94%e1%83%91","status":"publish","type":"post","link":"https:\/\/bugaltrebi.com\/en\/2020\/08\/28\/%e1%83%9b%e1%83%94-4-%e1%83%99%e1%83%90%e1%83%a2%e1%83%94%e1%83%92%e1%83%9d%e1%83%a0%e1%83%98%e1%83%98%e1%83%a1-%e1%83%99%e1%83%9d%e1%83%9b%e1%83%9e%e1%83%90%e1%83%9c%e1%83%98%e1%83%94%e1%83%91\/","title":{"rendered":"\u10d4\u10d5\u10e0\u10dd\u10de\u10d8\u10e1 \u10d3\u10d0 \u10d4\u10d5\u10e0\u10d0\u10d6\u10d8\u10d8\u10e1 \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10d4\u10e0\u10d7\u10d0 \u10d3\u10d0 \u10d0\u10e3\u10d3\u10d8\u10e2\u10dd\u10e0\u10d7\u10d0 \u10e4\u10dd\u10e0\u10e3\u10db\u10d8-2019 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\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10db\u10d4\u10dc\u10d4\u10ef\u10d4\u10e0\u10d4\u10d1\u10d8\u10e1 \u10d0\u10e1\u10dd\u10ea\u10d8\u10d0\u10ea\u10d8\u10d0 (APFM \/ ICFM &#038; ICB \u10d0\u10d6\u10d4\u10e0\u10d1\u10d0\u10d8\u10ef\u10d0\u10dc\u10d8),\u10dd\u10e0\u10d2\u10d0\u10dc\u10d8\u10d6\u10d4\u10d1\u10d8\u10d7 \u10e9\u10d0\u10e2\u10d0\u10e0\u10d3\u10d0. <br>\u10e4\u10dd\u10e0\u10e3\u10db\u10d8\u10e1 \u10d7\u10d4\u10db\u10d0 &#8211; &#8220;\u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0 \u10d3\u10d0 \u10d0\u10e3\u10d3\u10d8\u10e2\u10d8: \u10d7\u10d0\u10dc\u10d0\u10db\u10d4\u10d3\u10e0\u10dd\u10d5\u10d4 \u10ea\u10d5\u10da\u10d8\u10da\u10d4\u10d1\u10d4\u10d1\u10d8&#8221;. \u10e4\u10dd\u10e0\u10e3\u10db\u10d8\u10e1 \u10db\u10d7\u10d0\u10d5\u10d0\u10e0\u10d8 \u10db\u10d8\u10d6\u10d0\u10dc\u10d8 \u10d8\u10e7\u10dd \u10de\u10e0\u10dd\u10e4\u10d4\u10e1\u10d8\u10dd\u10dc\u10d0\u10da\u10e3\u10e0\u10d8 \u10d3\u10d8\u10e1\u10d9\u10e3\u10e1\u10d8\u10d4\u10d1\u10d8\u10e1 \u10d2\u10d0\u10db\u10d0\u10e0\u10d7\u10d5\u10d0 \u10d2\u10da\u10dd\u10d1\u10d0\u10da\u10d8\u10d6\u10d4\u10d1\u10e3\u10da\u10d8 \u10db\u10e1\u10dd\u10e4\u10da\u10d8\u10dd \u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10d8\u10e1 \u10d3\u10d8\u10dc\u10d0\u10db\u10d8\u10e3\u10e0\u10d8 \u10d2\u10d0\u10dc\u10d5\u10d8\u10d7\u10d0\u10e0\u10d4\u10d1\u10d8\u10e1, \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10e0\u10d4\u10e1\u10e3\u10e0\u10e1\u10d4\u10d1\u10d8\u10e1 \u10d4\u10e4\u10d4\u10e5\u10e2\u10e3\u10e0\u10d0\u10d3 \u10d2\u10d0\u10db\u10dd\u10e7\u10d4\u10dc\u10d4\u10d1\u10d8\u10e1, \u10db\u10d0\u10e0\u10d7\u10d5\u10d8\u10e1 \u10e1\u10d8\u10e1\u10e2\u10d4\u10db\u10d0\u10e8\u10d8 \u10d2\u10d0\u10db\u10ed\u10d5\u10d8\u10e0\u10d5\u10d0\u10da\u10dd\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d5\u10d0\u10da\u10d3\u10d4\u10d1\u10e3\u10da\u10d4\u10d1\u10d8\u10e1 \u10d0\u10db\u10d0\u10e6\u10da\u10d4\u10d1\u10d8\u10e1,<\/p>\n\n\n\n<p>\u10d6\u10dd\u10d2\u10d0\u10d3\u10d0\u10d3, \u10e1\u10dd\u10ea\u10d8\u10d0\u10da\u10e3\u10e0-\u10d4\u10d9\u10dd\u10dc\u10dd\u10db\u10d8\u10d9\u10e3\u10e0 \u10ea\u10ee\u10dd\u10d5\u10e0\u10d4\u10d1\u10d0\u10e8\u10d8, \u10d0\u10e0\u10e1\u10d4\u10d1\u10e3\u10da\u10d8 \u10de\u10e0\u10dd\u10d1\u10da\u10d4\u10db\u10d4\u10d1\u10d8\u10e1 \u10d0\u10dc\u10d0\u10da\u10d8\u10d6\u10d8\u10e1 \u10e8\u10d4\u10e1\u10d0\u10ee\u10d4\u10d1, \u10e8\u10d4\u10e1\u10d0\u10d1\u10d0\u10db\u10d8\u10e1\u10d8 \u10d8\u10dc\u10e1\u10e2\u10d8\u10e2\u10e3\u10ea\u10d8\u10e3\u10e0\u10d8 \u10db\u10d4\u10e5\u10d0\u10dc\u10d8\u10d6\u10db\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10e5\u10db\u10d8\u10d0\u10dc\u10dd\u10d1\u10d8\u10e1 \u10d5\u10d0\u10e0\u10ef\u10d8\u10e8\u10d8 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10d2\u10d0\u10db\u10dd\u10ea\u10d3\u10d8\u10da\u10d4\u10d1\u10d8\u10e1 \u10e4\u10d0\u10e0\u10d2\u10da\u10d4\u10d1\u10e8\u10d8 \u10d3\u10d0 \u10d2\u10d0\u10dc\u10d0\u10d7\u10da\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10d7\u10d0\u10dc\u10d0\u10db\u10e8\u10e0\u10dd\u10db\u10da\u10dd\u10d1\u10d8\u10e1 \u10e0\u10d4\u10d0\u10da\u10e3\u10e0 \u10e8\u10d4\u10d3\u10d4\u10d2\u10d4\u10d1\u10d6\u10d4.\u10e4\u10dd\u10e0\u10e3\u10db\u10e8\u10d8 \u10db\u10dd\u10dc\u10d0\u10ec\u10d8\u10da\u10d4\u10dd\u10d1\u10d0 \u10db\u10d8\u10d8\u10e6\u10d4\u10e1 \u10d3\u10e1\u10d7-\u10e1 \u10e5\u10d5\u10d4\u10e7\u10dc\u10d4\u10d1\u10d8\u10e1 \u10d4\u10d5\u10e0\u10dd\u10de\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d0\u10d6\u10d8\u10d8\u10e1 IFAC, \u10ec\u10d0\u10e0\u10db\u10dd\u10db\u10d0\u10d3\u10d2\u10d4\u10dc\u10da\u10d4\u10d1\u10d8: \u10d0\u10d6\u10d4\u10e0\u10d1\u10d0\u10d8\u10ef\u10d0\u10dc\u10d8, \u10d3\u10d8\u10d3\u10d8 \u10d1\u10e0\u10d8\u10e2\u10d0\u10dc\u10d4\u10d7\u10d8, \u10db\u10d0\u10d9\u10d4\u10d3\u10dd\u10dc\u10d8\u10d0, \u10e9\u10d4\u10e0\u10dc\u10dd\u10d2\u10dd\u10e0\u10d8\u10d0, \u10e3\u10dc\u10d2\u10e0\u10d4\u10d7\u10d8, \u10d4\u10e1\u10e2\u10dd\u10dc\u10d4\u10d7\u10d8, \u10da\u10d8\u10e2\u10d5\u10d0, \u10da\u10d0\u10e2\u10d5\u10d8\u10d0, \u10e3\u10d9\u10e0\u10d0\u10d8\u10dc\u10d0, \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd, \u10e1\u10d0\u10d1\u10d4\u10e0\u10eb\u10dc\u10d4\u10d7\u10d8, \u10d8\u10dc\u10d3\u10dd\u10d4\u10d7\u10d8, \u10d7\u10e3\u10e0\u10e5\u10d4\u10d7\u10d8, \u10db\u10dd\u10da\u10d3\u10dd\u10d5\u10d0, \u10e0\u10e3\u10db\u10d8\u10dc\u10d4\u10d7\u10d8, \u10d1\u10d4\u10da\u10dd\u10e0\u10e3\u10e1\u10d8\u10d0, \u10e0\u10e3\u10e1\u10d4\u10d7\u10d8\u10e1 \u10e4\u10d4\u10d3\u10d4\u10e0\u10d0\u10ea\u10d8\u10d0, \u10e7\u10d0\u10d6\u10d0\u10ee\u10d4\u10d7\u10d8, \u10e3\u10d6\u10d1\u10d4\u10d9\u10d4\u10d7\u10d8 \u10d3\u10d0 \u10e1\u10ee\u10d5.<\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-gallery columns-3 is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\"><ul class=\"blocks-gallery-grid\"><li class=\"blocks-gallery-item\"><figure><img loading=\"lazy\" decoding=\"async\" width=\"960\" height=\"720\" src=\"http:\/\/accountants.org.ge\/wp-content\/uploads\/72262924_736959596715337_7379826315106451456_n.jpg\" alt=\"\" data-id=\"2637\" data-link=\"http:\/\/accountants.org.ge\/?attachment_id=2637\" class=\"wp-image-2637\" srcset=\"https:\/\/bugaltrebi.com\/wp-content\/uploads\/72262924_736959596715337_7379826315106451456_n.jpg 960w, https:\/\/bugaltrebi.com\/wp-content\/uploads\/72262924_736959596715337_7379826315106451456_n-300x225.jpg 300w, https:\/\/bugaltrebi.com\/wp-content\/uploads\/72262924_736959596715337_7379826315106451456_n-150x113.jpg 150w, https:\/\/bugaltrebi.com\/wp-content\/uploads\/72262924_736959596715337_7379826315106451456_n-768x576.jpg 768w\" sizes=\"auto, (max-width: 960px) 100vw, 960px\" 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src=\"http:\/\/accountants.org.ge\/wp-content\/uploads\/73035324_2711541502218385_859017502426923008_n.jpg\" alt=\"\" data-id=\"2639\" data-link=\"http:\/\/accountants.org.ge\/?attachment_id=2639\" class=\"wp-image-2639\" srcset=\"https:\/\/bugaltrebi.com\/wp-content\/uploads\/73035324_2711541502218385_859017502426923008_n.jpg 960w, https:\/\/bugaltrebi.com\/wp-content\/uploads\/73035324_2711541502218385_859017502426923008_n-300x225.jpg 300w, https:\/\/bugaltrebi.com\/wp-content\/uploads\/73035324_2711541502218385_859017502426923008_n-150x113.jpg 150w, https:\/\/bugaltrebi.com\/wp-content\/uploads\/73035324_2711541502218385_859017502426923008_n-768x576.jpg 768w\" sizes=\"auto, (max-width: 960px) 100vw, 960px\" \/><\/figure><\/li><li class=\"blocks-gallery-item\"><figure><img loading=\"lazy\" decoding=\"async\" width=\"960\" height=\"720\" src=\"http:\/\/accountants.org.ge\/wp-content\/uploads\/72447391_2711510462221489_3354794380765429760_n.jpg\" alt=\"\" data-id=\"2641\" data-full-url=\"http:\/\/accountants.org.ge\/wp-content\/uploads\/72447391_2711510462221489_3354794380765429760_n.jpg\" data-link=\"http:\/\/accountants.org.ge\/?attachment_id=2641\" class=\"wp-image-2641\" srcset=\"https:\/\/bugaltrebi.com\/wp-content\/uploads\/72447391_2711510462221489_3354794380765429760_n.jpg 960w, https:\/\/bugaltrebi.com\/wp-content\/uploads\/72447391_2711510462221489_3354794380765429760_n-300x225.jpg 300w, https:\/\/bugaltrebi.com\/wp-content\/uploads\/72447391_2711510462221489_3354794380765429760_n-150x113.jpg 150w, https:\/\/bugaltrebi.com\/wp-content\/uploads\/72447391_2711510462221489_3354794380765429760_n-768x576.jpg 768w\" sizes=\"auto, (max-width: 960px) 100vw, 960px\" \/><\/figure><\/li><\/ul><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>&ldquo;&#4305;&#4323;&#4326;&#4304;&#4314;&#4322;&#4308;&#4320;&#4311;&#4304; &#4313;&#4304;&#4309;&#4328;&#4312;&#4320;&#4315;&#4304;&rdquo; 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&#4324;&#4312;&#4316;&#4304;&#4316;&#4321;&#4323;&#4320;&#4312; &#4315;&#4308;&#4316;&#4308;&#4335;&#4308;&#4320;&#4308;&#4305;&#4312;&#4321; &#4304;&#4321;&#4317;&#4330;&#4312;&#4304;&#4330;&#4312;&#4304; (APFM \/ ICFM &amp; ICB &#4304;&#4310;&#4308;&#4320;&#4305;&#4304;&#4312;&#4335;&#4304;&#4316;&#4312;),&#4317;&#4320;&#4306;&#4304;&#4316;&#4312;&#4310;&#4308;&#4305;&#4312;&#4311; &#4329;&#4304;&#4322;&#4304;&#4320;&#4307;&#4304;. &#4324;&#4317;&#4320;&#4323;&#4315;&#4312;&#4321; &#4311;&#4308;&#4315;&#4304; &ndash; &ldquo;&#4305;&#4323;&#4326;&#4304;&#4314;&#4322;&#4320;&#4323;&#4314;&#4312; &#4304;&#4326;&#4320;&#4312;&#4330;&#4334;&#4309;&#4304; &#4307;&#4304; &#4304;&#4323;&#4307;&#4312;&#4322;&#4312;: &#4311;&#4304;&#4316;&#4304;&#4315;&#4308;&#4307;&#4320;&#4317;&#4309;&#4308; &#4330;&#4309;&#4314;&#4312;&#4314;&#4308;&#4305;&#4308;&#4305;&#4312;&rdquo;. &#4324;&#4317;&#4320;&#4323;&#4315;&#4312;&#4321; &#4315;&#4311;&#4304;&#4309;&#4304;&#4320;&#4312; &#4315;&#4312;&#4310;&#4304;&#4316;&#4312; &#4312;&#4327;&#4317; &#4318;&#4320;&#4317;&#4324;&#4308;&#4321;&#4312;&#4317;&#4316;&#4304;&#4314;&#4323;&#4320;&#4312; &#4307;&#4312;&#4321;&#4313;&#4323;&#4321;&#4312;&#4308;&#4305;&#4312;&#4321; &#4306;&#4304;&#4315;&#4304;&#4320;&#4311;&#4309;&#4304; &#4306;&#4314;&#4317;&#4305;&#4304;&#4314;&#4312;&#4310;&#4308;&#4305;&#4323;&#4314;&#4312; &#4315;&#4321;&#4317;&#4324;&#4314;&#4312;&#4317; 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