ფინანსური ანგარიშგების მომზადებისა და წარდგენის საკითხები

Lots of companies around the world prepare and report their financial statements. The
main reason of this reporting is to make information about company’s financial position,
results from financial activity and cash flows publicly available. This information helps wide
range of costumers make variety of economic decisions. The aim of this thesis is to determine stages of preparing and reporting financial
statements, to discuss it, and to show the correspondence of preparing and reporting of
company’s financial statements to the IFRS based on an example. With the help of an example
we will see how legal entity operating on Georgian market prepares and reports its financial
statements.
The thesis below consists of two parts. The first part deals with stages, methods and
components of preparing and reporting financial statements, discusses its elements as well as
provides information about aim and essence of reporting financial statements, users of this
information etc. In the second part, based on an example, the financial statement of years 2015
and 2016 of company operating in Georgiais presented. As well as methods used to prepare it,
general assessment and determining future opportunities.