სრული შემოსავლის ანგარიშგების წარდგენა შპს „ტურისტული კომპანია ჯორჯიან ჰოლიდეის“-ის მაგალითზე.

In this present work is considered one of the important components of the financial statements of
enterprises, The Comprehensive Income. It’s preparation based on international standards,
statement of the Comprehensive Income and the structure of the training principles. The purpose
of the work of the Comprehensive Income is to give exhaustive information to all interested
parties, internal and external users of financial statements. Following the above, it is possible to
evaluate the structure of the financial documents and its constituent elements recognition and
measurement.
The main objective of the paper is to answer the following questions:
 What is the Comprehensive Income?
 How to recognize and evaluate the Income Statement components. Particularly,
recognition and evaluation of revenues and expenses.
 The value of the company's Profit and Loss Statement reporting?
 What is the Other Comprehensive Income and what elements contains it?
 How to present the Comprehensive Income and what is its structure and format?
The paper aims to demonstrate the advantages and benefits, which will undoubtedly bring
about the preparation and analysis of the Comprehensive Income for the enterprise. Also, what
are the factors affecting the business of an enterprise enables it to see what it would have been
impossible without preparation.
By the example of the specific situations of operations LLC “Travel Company Georgian
Holidays” the article deals with specific situations. Which operation will be represented in
accounting records according to international standards, which is eventually accumulated in the
Comprehensive Income. Based on this information what financial results we get and what
should be considered in the future in order to avoid errors and inaccuracies.
At the end of the work, in conclusion is given the recommendations and suggestions to improve
the financial condition of the enterprise and the resolution of the financial problems.