Contabilidade e regras contábeis na Geórgia
Accounting Rules
- Tax Year
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The fiscal year is the calendar year.
- Accounting Standards
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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
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Ministry of Finance
- Accounting Reports
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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
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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
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Association of Chartered Accountants and Auditors (in Georgian)
- Certification and Auditing
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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