იჯარისა და საინვესტიციო ქონების აღრიცხვის ძირითადი საკითხები შპს “საბა & ლუკა“-ს მაგალითზე

The main object of the preparation of the master's thesis is the study of lease and investment property registration issues by enterprises, to what extent their approaches meet the requirements established by the international standard.
In compiling the paper and research, we were guided by the International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). In addition, the study uses the results of research by Georgian researchers and authors, which more accurately and visibly present our research.
The first part of the paper presents the main theoretical approaches that the international standard offers to enterprises and imposes. The theoretical part also outlines IFRS 16- "lease" and the IAS 17 - "lease", the important issues that were regulated by IFRS 16-"lease" after the entry into force and the abolition of the old standard of operation.
The second part presents the practical results of the research, including the specifics of lease and investment property accounting, with IFRS 16- "lease" and IAS 40 - "investment property".
The research is presented in the example of Saba & Luka LLC. At the same time, for the sake of research, we used the experience of various companies and professors to account for this standard.
The final part of the study shows the trend in Georgia in terms of approaches to leasing and investing in companies. The companies participating in the study represent different categories of enterprises, which in turn emphasizes the important aspects of more research. At the same time, there are problematic issues and ways to solve them.