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Contabilidade e regras contábeis na Geórgia

Accounting Rules

Tax Year
The fiscal year is the calendar year.
Accounting Standards
IFRS, as promulgated by IASB (International Accounting Standards Board), has been translated and fully adopted and made mandatory as the only reporting standards in Georgia for a majority of enterprises (excluding sole entrepreneurs, small businesses and non-commercial legal entities).
Sole entrepreneurs, small businesses and non-commercial legal entities perform accounting and financial reporting following the simplified interim standards, approved by the parliamentary Accounting Commission.
Accounting Regulation Bodies
Ministry of Finance
Accounting Reports
A balance sheet, a profit and loss account, the notes.
Instead of the balance sheet and the statement of profit and losses, small enterprises may draw up an inventory list and profit-and-loss account in compliance with the tax legislation.
Publication Requirements
An enterprise shall publish information and facts, in particular the data of the Entrepreneur’s Register, the information concerning the voting shares and the partners' meetings.
Professional Accountancy Bodies
Association of Chartered Accountants and Auditors (in Georgian)
Certification and Auditing
Companies have to seek a statutory auditor to conduct an annual audit of the financial health of their organization. You can contact an external auditor: Deloitte, Ernst & Young, PricewaterhouseCoopers.
Further information on the website of the Association of Chartered Accountants and Auditors (in Georgian).
Accounting News

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Últimas atualizações em April 2024