ფინანსური მდგომარეობის ანგარიშგების არსი და მომზადების პრინციპები სს სადაზღვევო კომპანია ჯი პი აი ჰოლდინგის მაგალითზე

The subject of the Master’s thesis is: Financial Statement Reporting In the case of JSC
Insurance Company GPI Holding, the topic contains two chapters that are disbanded and
various issues are discussed in all of them.
The first chapter deals with the conceptual basis of preparation of financial statements,
what are the conditions necessary to meet the enterprise and how to prepare financial
statements.
What stipulates the credibility and credibility of reporting, in order to provide
information on basic and other users to be convincing and able to make decisions based on
financial statements. Also reviewed by the company's financial statements submitted by the
company and what criteria there is that the information presented is really reliable and correct.
For this there are qualitative characteristics and qualitative features that enhance the usefulness
of information which in turn covers other criteria.
The first chapter also discusses how the recognition and evaluation of the financial
statements are based on conceptual basis and what criteria they need to meet. Each element of
the Financial Status Report is reviewed separately.
The second chapter of the research project already deals with the concrete company, in
this case my research was represented by JSC Insurance Company GPI Holding, whose financial
position is presented and shows how different articles are calculated. The company's internal accounting policy is based on the accounting activities and the articles that I have in domestic
policy compared to the international accounting standards, I have also made conclusions about
how much they are in compliance with it. In the last subdivision, the analysis of the financial
position is analyzed and the opinions on financial position are given.