ბუღალტრული აღრიცხვის, ანგარიშგებისა და აუდიტის ზედამხედველობის სამსახურის სავალდებულო ანგარიშგების საჯაროობა როგორც ახალი ქართული მონაცემთა ბაზის შექმნის წინაპირობა

Introduction and aim: Georgia is a developing economy country, which is constantly trying to implement economic reforms that will improve the country's economic situation and make it an attractive destination for foreign direct investments for the international community. Consequently, one of the components of the reforms is the use of international financial standards, which are mandatory for the first and second category companies and the public interested entities.
The developing economy is always sensitive to reforms and laws, the fact is that the increase in transparency, is an additional cost for companies, and it is relevant to review the benefits for the country's economic and business entities.
Based on the topic's relevance, we decided to study and evaluate the impact of this law on the Georgian economic and its benefits to the state sector and business entities.
Before the adoption of the law, there was a question If there was a need for the adoption.
We reviewed the events after the law and review international practice, based on empirical knowledge and logical judgment.