კონსოლიდირებული ფინანსური ანგარიშგების მომზადებისა და წარდგენის საკითხები შპს „კახური ტრადიციული მეღვინეობის“ მაგალითზე

The purpose of the overall financial statements is to reflect the financial results of the organization's activities, which will be useful to a wide range of consumers to make economic decisions. The financial statements also show the results of the management of the resources entrusted to them by the heads of the enterprise.
The essence and significance of consolidated accounts are discussed in the master thesis. The consolidated financial statements are presented by a group of enterprises, as if these enterprises are one economic entity, in which case there are parent and subsidiary companies. The paper also discusses the general and basic principles of preparing consolidated financial statements.
The beginning of the second chapter reviews the wine business in Georgia and its development prospects. The example of one of the Georgian wine companies "Kakhetian Winery" Ltd is discussed and its financial and consolidated reports are presented. Separate items of specific financial statements, their comparability with international standards and accuracy of accounting are selected. Graphs and tables are also provided for more visuals.
The report presents an analysis of the consolidated financial statements of one of the Georgian wine companies, which briefly reviews the main aspects that should be taken into account when operating companies operating in a similar field. For example, stocks, fixed assets, biological and intangible assets, etc.