ფინანსური მდგომარეობის ანგარიშგების მომზადებისა და წარდგენის საკითხები შპს „თეგეტა თრაქ ენდ ბას“-ის მაგალითზე

Both internal and external customers of the company need the financial statements in order
to be provided with the accurate information on the financial performance of the company.
This master's thesis refers to the issues of drafting and submission of financial statements. The thesis
consists of two parts, the first part of which discusses theoretical issues regarding the given topic,
and the second practical part refers to the financial statements of Tegeta Truck & Bus LLC.
The first chapter of the thesis is a theoretical part that includes a discussion of financial
statements and their components, as well as an explanation of the aims, mission and other important
financial terms of the financial statements, complying with the international financial reporting
standards.
The second part of the thesis describes the general overview, field of activity and structure of
Tegeta Truck & Bus LLC. The financial statements of the company for the year 2018 are discussed.
Relevant examples are given and tables are presented. The principles of accounting for each item and
their compliance with international financial reporting standards are presented.