-საქართველოს კანონის პროექტი „ბუღალტრული აღრიცხვის, ანგარიშგებისა და აუდიტის შესახებ“ საქართველოს კანონში ცვლილების შეტანის თაობაზე“ (07-2/342; 29/11/2023) და მისგან გამომდინარე საქართველოს კანონის პროექტი:

ʱʬʴ˅ʰʹʿʸʰʹʨʴʪʨʸʰˀʰ ʶʲʬʴʨʸʻʲʰʹˆʫʵʳʨ 03.04.2024 ʹʨʱʰʯˆʰʹʫʨʹʨˆʬʲʬʩʨ ˟ʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴʰʹʶʸʵʬʽʺʰ„ʩʻʾʨʲʺʸʻʲʰʨʾʸʰ˂ˆʭʰʹʨʴʪʨʸʰˀʪʬʩʰʹʨʫʨʨʻʫʰʺʰʹˀʬʹʨˆʬʩ“ ʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴˀʰ˂ʭʲʰʲʬʩʰʹˀʬʺʨʴʰʹʯʨʵʩʨʮʬ“ (07-2/342; 29/11/2023) ʫʨʳʰʹʪʨʴʪʨʳʵʳʫʰʴʨʸʬ ʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴʰʹʶʸʵʬʽʺʰI ʳʵʹʳʬʴʨ ʹʨʱʰʯˆʰʹʨʾ˄ʬʸʨ ʱʬʴ˅ʹʨʿʸʬʲʰʹʨʱʨʴʵʴʳʫʬʩʲʵʶʨʱʬʺʰ ˟ʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴʰʹʶʸʵʬʽʺʰ„ʩʻʾʨʲʺʸʻʲʰʨʾʸʰ˂ˆʭʰʹʨʴʪʨʸʰˀʪʬʩʰʹʨ ʫʨʨʻʫʰʺʰʹˀʬʹʨˆʬʩ“ ʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴˀʰ˂ʭʲʰʲʬʩʰʹˀʬʺʨʴʰʹʯʨʵʩʨʮʬ“ (07-2/342; 29/11/2023 ʫʨʳʰʹʪʨʴ ʪʨʳʵʳʫʰʴʨʸʬʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴʰʹʶʸʵʬʽʺʰI ʳʵʹʳʬʴʨ ȹ07-2/342/10, 29.11.2023 ʱʨʴʵʴʰʹʶʸʵʬʽʺʰʯ „ʩʻʾʨʲʺʸʻʲʰʨʾʸʰ˂ˆʭʰʹʨʴʪʨʸʰˀʪʬʩʰʹʨʫʨʨʻʫʰʺʰʹˀʬʹʨˆʬʩ“ ʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴʹʬʳʨʺʬʩʨʫʨʪʨʴʰʳʨʸʺʬʩʨ ʺʬʸʳʰʴʰ„ʽʹʬʲʰ“. ʱʨʴʵʴʰʹʶʸʵʬʽʺʰʯʪʨʴʰʹʨʮʾʭʸʬʩʨʸʵʳʰʳʹʻʩʰʬʽʺʰʹʩʻʾʨʲʺʸʻʲʰʨʾʸʰ˂ˆʭʨʫʨʼʰʴʨʴʹʻʸʰ ʨʴʪʨʸʰˀʪʬʩʨʸʵʳʬʲʰ˂ʸʬʪʰʹʺʸʰʸʬʩʻʲʰʨʨʻʫʰʺʵʸʻʲʰʼʰʸʳʬʩʰʹʹʨˆʬʲʳ˄ʰʼʵʸʬʬʹʺʸˀʰʹʻʲʳ˂ʰʸʬʻʴʫʨ ˀʬʬʹʨʩʨʳʬʩʵʫʬʹʳ˂ʰʸʬʫʨʹʨˀʻʨʲʵʹʨ˄ʨʸʳʵʬʩʰʹʼʰʴʨʴʹʻʸʰʨʴʪʨʸʰˀʪʬʩʰʹʹʨʬʸʯʨˀʵʸʰʹʵʹʺʨʴʫʨʸʺʹ(IFRS for SMEs). ʱʨʴʵʴʰʹʶʸʵʬʽʺʰʯʱʨʴʵʴʹʬʳʨʺʬʩʨʴʵʸʳʨʸʵʳʲʰʯʨ˂ʪʨʴʰʹʨʮʾʭʸʬʩʨʰʳʨʱʸ˃ʨʲʻʲʰʨʸʨʨʻʫʰʺʵʸʻʲʰ ʳʵʳʹʨˆʻʸʬʩʬʩʰʹˁʨʳʵʴʨʯʭʨʲʰʸʵʳʲʰʹʪʨ˄ʬʭʰʹʻʼʲʬʩʨ˂ʨʻʫʰʺʵʸʻʲʰʳʵʳʹʨˆʻʸʬʩʰʹʪʨʳ˄ʬʭʨʻʫʰʺʵʸʻʲʼʰʸʳʬʩʹ ʨʸʬʽʴʬʩʨʯʪʨʸʫʨʹʨʪʨʳʵʴʨʱʲʰʹʵˀʬʳʯˆʭʬʭʬʩʰʹʨʱʨʴʵʴʰʹʶʸʵʬʽʺʰʯʮʻʹʺʫʬʩʨʸʵʳʹʨʳʨʸʯʨʲʫʨʸʾʭʬʭʰʹ ˀʬʳʯˆʭʬʭʨˀʰʹʨʳʹʨˆʻʸʳʨˀʬʹʨ˃ʲʬʩʬʲʰʨʪʨʳʵʰʿʬʴʬʩʹˇʬʸ˄ʬʸʰʲʵʩʰʯʪʨʼʸʯˆʰʲʬʩʨʨʾʳʵʻʼˆʭʸʬʲʵʩʰʹ ˀʬʳʯˆʭʬʭʨˀʰʹʨˇʨʸʰʳʵʹʨʴʽ˂ʰʨʫʨʳˆʵʲʵʫʨʳʰʹˀʬʳʫʬʪʳʵˆʫʬʩʨˇʨʸʰʳʰʹʪʨʵʸʳʨʪʬʩʨʱʨʴʵʴʰʹʶʸʵʬʽʺʰʯʱʨʴʵʴʹ ʬʳʨʺʬʩʨʴʵʸʳʨʸʵʳʲʰʯʨ˂ʪʨʴʰʹʨʮʾʭʸʬʩʨʸʵʳʱʨʴʵʴʰʹʳʵʯˆʵʭʴʬʩʰʹˀʬʻʹʸʻʲʬʩʲʵʩʰʹʯʭʰʹʹʨʳʹʨˆʻʸʰ ʻʼʲʬʩʨʳʵʹʰʲʰʨˀʬʳʵʰʼʨʸʪʲʵʹ˄ʬʸʰʲʵʩʰʯʰʪʨʼʸʯˆʰʲʬʩʰʯʳʬʵʯˆʬʱʨʺʬʪʵʸʰʰʹʹʨ˄ʨʸʳʵʬʩʰʹʳʰʳʨʸʯ2024 ˄ʲʰʹʹʨʨʴʪʨʸʰˀʪʬʩʵʶʬʸʰʵʫʨʳʫʬ˄ʨʸʫʪʬʴʰʲʰʨʴʪʨʸʰˀʪʬʩʬʩʰʹʯʭʰʹ 2. „ʳʬ˄ʨʸʳʬʯʨˀʬʹʨˆʬʩ“ ʹʨʽʨʸʯʭʬʲʵʹʱʨʴʵʴˀʰ˂ʭʲʰʲʬʩʰʹˀʬʺʨʴʰʹʯʨʵʩʨʮʬ“ ʹˆʫʵʳʰʹʯʨʭʳˇʫʵʳʨʸʬ ʶʨʶʻʨˀʭʰʲʰˀʨʲʭʨ ʰʴʼʵʸʳʨ˂ʰʨʱʬʴ˅ʰʹʿʸʰʹˀʬʹʨˆʬʩ ʱʬʴ˅ʰʹʿʸʰʹʫʨ˄ʿʬʩʰʹʫʸʵ ʱʬʴ˅ʰʹʿʸʰʹʫʨʳʯʨʭʸʬʩʰʹʫʸʵ ʱʭʵʸʻʳʰʹʨʾ˄ʬʸʨ ʱʬʴ˅ʰʹʿʸʰʹʸʬʷʰʳʰ ʱʬʴ˅ʰʹʿʸʰʹˀʬʫʬʪʰ 03/04/2024 16:21:54 ʳʵʳˆʸʬ ˄ʰʴʨʨʾʳʫʬʪʰ ʱʭʵʸʻʳʰ 75 03/04/2024 16:22:11 ʫʨʳʻʳʸʨʸʨʴʨʱʹʸ ʾʰʨʱʬʴ˅ʰʹʿʸʨ ʹʨʱʰʯˆʰʪʨʫʨ˄ʿʭʬʺʰʲʰʨ 0 59 ʱʬʴ˅ʰʹʿʸʰʹˀʬʫʬʪʰʼʸʨʽ˂ʰʬʩʰʯ ʼʸʨʽ˂ʰʰʹʫʨʹʨˆʬʲʬʩʨ ʬʹ˄ʸʬʩʵʫʨ ʨʸ ʬʹ˄ʸʬʩʵʫʨ ʳʵʳˆʸʬ ˄ʰʴʨʨʾʳʫʬʪʰ ʨʸ ʳʵʴʨ˄ʰʲʬʵ ʩʫʨ ʬʸʵʭʴʻʲʰʫʨʫʬʳʵʱʸʨʺʰʻʲʰʹʨˆʬʲʳ˄ʰʼʵʹʯʭʰʹ 1 1 1 ʴʨ˂ʰʵʴʳʵ˃ʸʨʵʩʨ˟˃ʨʲʨʬʸʯʵʵʩʨˀʰʨ 10 10 10 ʶʵʲʰʺˇʪʬʭʸʵʶʬʲʰʹʵ˂ʰʨʲʰʹʺʬʩʰ 1 3 1 ʶʵʲʰʺˇʪʲʬʲʵ˟ʶʨʸʺʴʰʵʸʵʩʨʹʨʽ˟ʯʭʰʹ 2 0 2 ʶʵʲʰʺˇʪʸʬʼʵʸʳʬʩʰʹˇʪʻʼʰ 4 1 ʶʵʲʰʺˇʪʻʼʰʬʭʸʵʵʶʺʰʳʰʹʺʬʩʰ 2 0 2 ʶʵʲʰʺˇʪʻʼʰʯʨʭʰʹʻʼʲʬʩʨ 2 0 2 ʶʵʲʰʺˇʪʻʼʰʹʨʽʨʸʯʭʬʲʵʹʯʭʰʹ 4 1 ʶʵʲʰʺˇʪʻʼʰˆʨʲˆʰʹ˃ʨʲʨ 9 0 ʶʵʲʰʺʰʱʻʸʰˇʪʻʼʰʪʰʸˁʰ 4 0 4 ʶʵʲʰʺʰʱʻʸʰˇʪʻʼʰʳʵʽʨʲʨʽʬʬʩʰ 0 2 0 ʼʸʨʽ˂ʰʰʹʪʨʸʬˀʬ 6 2 6 ʽʨʸʯʻʲʰʵ˂ʴʬʩʨ ʹʨʩʵʲʵʵˀʬʫʬʪʰ ʫʨʩʬ˅ʫʰʲʰʨ 1 3 4 7 71 3 67 116 23 75 2 4 0 41 ʪʭʬʸʫʰof 4 ʱʬʴ˅ʰʹʿʸʰʹʨʴʪʨʸʰˀʰ ʶʲʬʴʨʸʻʲʰʹˆʫʵʳʨ 03.04.2024 ʰʴʫʰʭʰʫʻʨʲʻʸʰʱʬʴ˅ʰʹʿʸʰʹˀʬʫʬʪʰ ʶʨʸʲʨʳʬʴʺʰʹ˄ʬʭʸʰʹʪʭʨʸʰʫʨʹʨˆʬʲʰ ʬʹ˄ʸʬʩʵʫʨ ʳʵʳˆʸʬ ʨʽʻʩʨʸʫʰʨʯʬʵʴʨ X ʨˆʭʲʬʫʰʨʴʰʨʸʳʨʮ X ʩʨʸʭʬʴʨˀʭʰʲʰʪʰʵʸʪʰ X ʩʨʽʸʨ˃ʬʫʨʭʰʯ X ʩʬʴʨˀʭʰʲʰʪʰʨ X X ʩʬʷʨˀʭʰʲʰʲʬʭʨʴ ʩʬʸʨʰʨʰʸʨʱʲʰ X X ʩʬʸʨʰʨʰʸʨʱʲʰ ʫʨˁʰ  X X ʩʬʸʨ˃ʬʸʨʳʰʴʨ X X ʩʰʯʨ˃ʬʳʨʰʨ X X ʩʵʱʻˁʨʭʨʯʰʴʨʯʰʴ X ʩʵʲʽʭʨ˃ʬʨʴʮʵʸ X X ʩʵʲʽʭʨ˃ʬʬʲʰʹʵ X X ʩʵʺʱʵʭʬʲʰʪʰʵʸʪʰ X ʩʵ˅ʵʸʰˀʭʰʲʰʳʨʱʨ X ʩʻˁʻʱʻʸʰʨʴʨ X ʪʵʫʨʩʸʬʲʰ˃ʬʪʰʵʸʪʰ ʪʵ˂ʰʸʰ˃ʬʬʲʪʻˇʨ X ʪʵ˂ʰʸʰ˃ʬʸʵʳʨʴ X ʫʨʭʰʯʻʲʰʨʴʰʩʬʽʨ X X ʫʨʲʨʽʰˀʭʰʲʰʨʲʬʽʹʨʴʫʸʬ X X 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