„ბუღალტრული აღრიცხვისა და ანგარიშგების რეგულირების შესახებ" საქართველოს კანონში ცვლილებისა და დამატების შეტანის თაობაზე"

Jt6og;$o lrc;lrt6orgqarlr 45e6o ,,a1q,rq0ti0glo sqtfo6bgolr.r qo .r56.n<ro366lolr d[a$eo.r,a]ol, Egl.,obCA" lo;l.6or6g,r'rt 3'r5e6Bo (J8rlor3gloud qo q.$.t6cloU €3$J5ot o.rc ctg &atqnf.Lr635Xqor6Xlol-r ?Cl,rbCI. LJ#6oA 19 tu05C, N4(11), 99 Ssqo) ax-4 ,,&JbR" 4. 6ot6tugqqo c1lgfi a.Y6362q,r6glpo q.rC,6Ciol, 3oSolrrnlr 5a63r$oXqo sj$or X}.l 6r&ro6lr Stioqoq s0 3$c,5"-.r qs q A3Aob3Xj2AL.r q.r gsr65qXd?o. o56.n6ot3Xb r66Xqo6qXi.r ,,OX$'$0Xo.t 83l-robXtr" lr.r;l.v6or32qerlr ,jo6e,5oo, s3 ,jo5."6r,o.r q.r tb3s ts3r5o50qX\r'r q.r 3s5r"6fuX0qXd$g 5o60rgo3qo .rj$2anor." aAte" Z. 3L 3.r6c'r5o sAo;pXqRXl, 2010 $qoL 1 or53t6oq$. t.ril.v6or3XqoL Jd,CtoRCS$o 8ob3oq los3rt3oqo

ar5a66Cf<,oro Ao6.tdx, ,ngcq663qo oq&,Ob3ol$ q.r .$g.n6oB3gAnu t6Ca?qo6CAot ACbbAa" lro;l.rt6ogp,ert ,r$o6tso 06qeRCaoLt R.t qlflt$Cfou AX$.r5olr om8 rtX" lo1l.*6o3g,ou 3r5e6ou J6og:lOtX .r) te6oqo o5ge6a{Jor 3.$o5f6ofilr9ol' tsXlr.ttC} ;t) 4frz5Jt6ogfiot AqXbL AotXb: 3s5o6Jt6o$goL &,AtlqCbr 6.r5Jot6e[Xfuqor,,5or4tu$cryqo o;l$3]ot ts3t.rb$" ltillt6orpqolr 3c6o5olr 3oq3}oo. 3Xt6doq, 3o5.roq.t5 .rq5o?5Xq ,j.r5o53o rqr6 .r6ot &rroo60Xqo ilqrq$6Xqo oqr6q3b3oL lr$rSe.tdr$Clol, SoSolrrrlr 5ot60.r$rlqo rj$olr - qJe6CSoRaa.t ARCa"L lrs0.rr6oq6Mo3o lr.ry1d6qo, o6o 6r5olrrtq36g6.r -hqJq$6pqo ,ryr6o6b3olu qJ r6a.*',o%Clol, drCa1qodrClol, tsXlrub3|" lrrjct6or3Xqot,1s5o5nor. il) 46o6,*tuX;lgob 41tfr,: .q6o11b3o'lr SoFrtugrl1qo .rjgoL - q.xeaCSoq,Clol, &rqCAot lrsA .bfC"q0,o,tR. .qt6ogb3olo RJ $3.rCro36Xlolr 3.r6o6Jr6r.r3,;l$olr 0ot.r5o.r bXqcq$r61qo lr 3o0rrt"ol-t llugAdaq4 321r.rb3}.' loj.*6or6qolr 3o6erSnor 6c5ls\3t6s- al ;ffiit*t.Xfiob &t*olryt uiln: 3.r5o6J6o&l$rm herq06Aq" .46o1jb3oU tr$o6q#t$gintr 3oSolrrnlr 5a6fu$rlqo .rJ$ol-r - RrqaCS"q1f"t &qCiol, Lrar6o,q,Xdt6o3o L,5Xd3Xqo go5olrotq36Xtr.r ,,IXqoq$r6pqo .rqr6ogb3olrc q.r r53.r6ot6XBolr r636Xqor63}o1-r ACLrbCd* lr.rjrdro,ACqr'lt 3.r6o6not. I) 3c5o5Jt6o6;$olr go5rEUA6o Rolt *AoCA.t A! 4ffie+cX;fiol &q4ttlo$ qodtAM7hgo rruqAfu b'rtfiCbl' 4ryr*olneil fg,v*,: 3$o6Jr6r'r$$ot &'qCE" "d, g.*'ro$36t tobpSfogo do23X$oq.r6 bstfugCaot 3.l&'rgc6rt. a-Q a,mmA;fiob gtgyGl &mgJeoL eoAXibt tngt ElftrytX: 3s6rn6J6o$got &f$" J6 gr&no$3Xjt trtSqSSqo IoXSg$ot lo?3&'rlt3qo SoSoqolr fu6qsL. dfl d.ffi,r<to275ol 6.tg,n5o Stryg1Aolt exffrA.D, 6FqtX: 3.r6o5J6r'rffiot &,RCa, .t6 araeo$ruI, llltgq0$qo &rafa$.L ts63g3ooro 5.r$oqolr 6qoqpl3l1r. AQ bbg6fugot $,ryo gd$tXtto 6ryrytXqXfob: ror3oqoU$o63}lr lobXq0$ogml-r 0oXr6 .rb.rqo 3s6o6Jt6oS;l$ot &qa}" "6 go6u6tXt6o 3cqqad2qC}ot .{C}.ir. Jfl 1ffi,htg$ol ibLryory6gn g6$l'fn AA\,UAL, d &xaa,n7ot, .6oAd<Dt t A,rAr.rD, Al\JA<ryeJr 4ffiJt6og$ob ibfrXpfll: ,3$o6Jt6oUl0o sdr o$3XjU go5c6[y6 A"qq101qddt. Ad ,t,t&r6J6.,rAl6.ro, p*AA&rgo A,rq,tt tb,ryoU e,rbtJ.6Afu'ot o6 LbXo bbot 6,rytlo@Xqob "ryAfurl' 6ofibfuaol fXLo @atfi1oh): ;o5c,6J6ogj$o s6 oor3rqot$oSXllr 6.4rbt.ryolr, &rto3r6X}qolr .r5'lrb3s lubot 6sqrltbq2qolr SgdoqXlolr S"RRS1RANIr. g) 3.6o6Jt6ofi$ol, &€r6orClo lont6osAen6olro lr'tAJ.6orRCMoA 1.,6r5q.td,6Afd,J5 6) 4fic6Jr6q;fuot &fl,ntadt gfuqoXex6ob Artg/goXXb,6: 3sSo6J6oXj$olr 8oq3}.r .116 2$o6sq8q36}o Xj6o3r3to6olr qo6gj$o3X}1r. 6t) 4fiid&Aryfiol A'nx@,t ht7t6arAbrtok, ot666ot ryoXAAt lojxAaXgoL fg6oblo$ ay'tXA,ri7hq A,@ZKAW,6: 3s5r'r6J6oXj$oL &{Ciocn .rt?, $r6a<.lojASC}c loX6o.r8ot6oto o63o5ot.1jo3}to 'Lsjr6o33qr.rt SX36roblror6 qs3.r33ot6Xl1qo SJRqdUqSC[n. 6$ 4h5,*6o>,algob ffi,rtaXd,t bjx6aSg<rrt o60br6q At ffiq,ryAbdoX be<,AAdtqAAAb,$: ;.r5o6J6o3j$o 16 X$oSJ.qAeaAAI.r lrjr6or3gqolr o63b6o3 qo 36.r3uq3b6o3 bCRACJdI?qCAAAL. q) 3J5o6Jt6oill6ot &,AtxqAAoU JdroOgUAo &Aghqo ,ro5lt1q6ry0fo p.u) b;bXffiogt, ,6lhtbg3fqo o6/A,t lu7fiovMok oi6,6otryar'qofXbfiW7il, ClUC60Cer, 6"'Ap0q) Ar6r|qy* AxryCl' g.6o5, oX;lgoL AAAAAtAAL Ao, obXaot uibXMtb 3Xbb6X7;tu: ;.r5o6J6ofigolr tsX&;0u3Xlr3o u0 JX6jgoor 6m3rqoL$o6XlXq or63rSotq3oJqr$Xt$tqd$t q.r ftJSt6gXltr &'r5r$oq3c'r}.r .v6 8oXqo.rr. qt) 1fri6,*6o,afuol A7hAlflAre, Ao6.tfiryX o64frib,yml 6r|7ga7qp,b) .flp gflnXdgol A6*XAt S'n*,X*c,afiob Hx4a, ;lzaob )ibCfurl' AXbfu7j;Ao: rtXoo .16 Jd,tC8c,dtr. \7 pd,p5o5e6oAj6oblXgo6o ;.r6r.r5Jdrrr1j6oL s36m6or Lr;J.:r6or3X,rlmL Jrr6q'r3156olr $63r6n6o J"AqC ;Xlqrt3oqo, &3r6orot tnq3qr3.r,,jsb$gr6 $3g.l3r6od3 q.r qct.r orot4qos qd,lffie<xrAl$ot &ryagorto 3u6e6Jt6oXj$olr o6o6ou$ot6or trj.r6o3Xqot J.6q.r0X6$ot 93a6aln JrSRC 3Xlqr?3oq,o, &3r6o,.rt toq3qo3o,;ob$Xt6 .r53.ry.x6od3 qr RJAJ olo6qo.t