აღრიცხვის შიდა წესები და რეგულაციები საბიუჯეტო ორგანიზაციებში

By signing the Association Agreement with the European Union, Georgia has taken important steps to improve the accounting system in the public entities and to bring it closer to modern approaches.
Since January 1, 2008, Georgia has been implementing the Budget Accounting System, which aims at introduction of international accounting standards in the public sector. The process is progressing step by step. In the years 2014-2015, IPSA 2 cash flow statement was introduced; IPSA 3 - Accounting Policies, Changes in Accounting Assessments and Errors; IPS 4 - Results of Foreign Currency Change Changes; IPSAS 6 - Consolidated and Individual Financial Statements; IPSA 1 - Presenting Financial Statements; IPS 13 leases; IPSA 23-Income from Non-Exchange Operations (Taxes and Transfers) and others
On the basis of these standards, the amendments were introduced in the number of statutory documents regulating accounting in the public sector, the new Instruction on Accounting Accounting and Financial Reporting of Budgetary Organizations, Decree # 429, 31. 12. 2014.