{"id":4158,"date":"2025-06-27T11:08:22","date_gmt":"2025-06-27T11:08:22","guid":{"rendered":"https:\/\/solida.ge\/?p=4158"},"modified":"2025-06-27T11:08:23","modified_gmt":"2025-06-27T11:08:23","slug":"ifrs%e2%80%91%e1%83%98%e1%83%a1-%e1%83%9b%e1%83%9c%e1%83%98%e1%83%a8%e1%83%95%e1%83%9c%e1%83%94%e1%83%9a%e1%83%9d%e1%83%91%e1%83%90-%e1%83%a1%e1%83%90%e1%83%a5%e1%83%90%e1%83%a0%e1%83%97","status":"publish","type":"post","link":"https:\/\/solida.ge\/en\/ifrs%e2%80%91%e1%83%98%e1%83%a1-%e1%83%9b%e1%83%9c%e1%83%98%e1%83%a8%e1%83%95%e1%83%9c%e1%83%94%e1%83%9a%e1%83%9d%e1%83%91%e1%83%90-%e1%83%a1%e1%83%90%e1%83%a5%e1%83%90%e1%83%a0%e1%83%97\/","title":{"rendered":"\u201eIFRS\u2011\u10d8\u10e1 \u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d1\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u2013 \u10e0\u10d0\u10e2\u10dd\u10db\u10d0\u10d0 \u10d4\u10e1 \u10e1\u10d0\u10d5\u10d0\u10da\u10d3\u10d4\u10d1\u10e3\u10da\u10dd?\u201c"},"content":{"rendered":"<p><strong>\u1ca7\u10dd\u10d5\u10d4\u10da\u10d3\u10e6\u10d8\u10e3\u10e0\u10d8 \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10d8\u10e1 \u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d4\u10d1\u10d8 \u10e1\u10e2\u10d0\u10e0\u10e2\u10d0\u10de\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d3\u10d0 SMEs\u2011\u10d7\u10d5\u10d8\u10e1<\/strong><\/p>\n\n\n\n<p>\u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 2017 \u10ec\u10d4\u10da\u10e1 \u10db\u10d8\u10d8\u10e6\u10d4\u10e1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10d8, \u10e0\u10dd\u10db \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0 \u10d3\u10d0 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d0 \u10e3\u10dc\u10d3\u10d0 \u10d4\u10db\u10e7\u10d0\u10e0\u10d4\u10d1\u10dd\u10d3\u10d4\u10e1 IFRS-\u10d7 (\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10e1) \u10d3\u10d0 IFRS for SMEs\u2011\u10e1. \u10d4\u10e1 \u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10d4\u10d1\u10d0\u10e1 \u10d0\u10eb\u10da\u10d4\u10d5\u10e1 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10e1:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u10e8\u10d4\u10e3\u10db\u10ea\u10d8\u10e0\u10d3\u10d4\u10e1 \u10d0\u10e3\u10d3\u10d8\u10e2\u10dd\u10e0\u10e3\u10da\u10d8 \u10e0\u10d8\u10e1\u10d9\u10d8<\/strong> \u2013 \u10db\u10d9\u10d0\u10e4\u10d8\u10dd \u10d3\u10d0 \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10e3\u10da\u10d8 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10db\u10d4\u10e5\u10d0\u10dc\u10d8\u10d6\u10db\u10d4\u10d1\u10d8.<\/li>\n\n\n\n<li><strong>\u10d2\u10d0\u10d8\u10e3\u10db\u10ef\u10dd\u10d1\u10d4\u10e1\u10dd\u10dc \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10e0\u10d4\u10de\u10e3\u10e2\u10d0\u10ea\u10d8\u10d0<\/strong> \u2013 \u10e3\u10ea\u10ee\u10dd\u10e3\u10e0\u10d8 \u10d8\u10dc\u10d5\u10d4\u10e1\u10e2\u10dd\u10e0\u10d4\u10d1\u10d8 \u10d0\u10e4\u10d0\u10e1\u10d4\u10d1\u10d4\u10dc \u10db\u10d9\u10d0\u10e4\u10d8\u10dd \u10ec\u10d4\u10e1\u10d4\u10d1\u10d6\u10d4 \u10d3\u10d0\u10e4\u10e3\u10eb\u10dc\u10d4\u10d1\u10e3\u10da \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d0\u10e1.<\/li>\n\n\n\n<li><strong>\u10d0\u10ec\u10d0\u10e0\u10db\u10dd\u10dd\u10dc \u10e1\u10ec\u10dd\u10e0\u10d8, \u10d2\u10d0\u10db\u10ed\u10d5\u10d8\u10e0\u10d5\u10d0\u10da\u10d4 \u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10de\u10dd\u10da\u10d8\u10e2\u10d8\u10d9\u10d0<\/strong> \u2013 \u10e0\u10d0\u10ea \u10d0\u10e3\u10db\u10ef\u10dd\u10d1\u10d4\u10e1\u10d4\u10d1\u10e1 \u10e1\u10d4\u10e1\u10ee\u10d8\u10e1 \u10d0\u10dc\u10d0\u10d6\u10e6\u10d0\u10e3\u10e0\u10dd\u10d1\u10d0\u10e1 \u10d3\u10d0 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8\u10e1 \u10d6\u10e0\u10d3\u10d0\u10e1.<\/li>\n<\/ol>\n\n\n\n<p><strong>\u10e0\u10dd\u10d2\u10dd\u10e0 \u10d4\u10db\u10d6\u10d0\u10d3\u10d3\u10d4\u10d1\u10d8\u10d0\u10dc \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>SMEs \u10d4\u10e5\u10e1\u10de\u10d4\u10e0\u10e2\u10d7\u10d0 \u10d3\u10d0\u10ee\u10db\u10d0\u10e0\u10d4\u10d1\u10d8\u10d7 \u10d0\u10d3\u10d2\u10d4\u10dc\u10d4\u10dc \u10e1\u10d0\u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10dd \u10de\u10dd\u10da\u10d8\u10e2\u10d8\u10d9\u10d0\u10e1 \u10d3\u10d0 \u10d7\u10d0\u10dc\u10db\u10d8\u10db\u10d3\u10d4\u10d5\u10e0\u10e3\u10da\u10d0\u10d3 \u10d8\u10e7\u10d4\u10dc\u10d4\u10d1\u10d4\u10dc \u10db\u10d0\u10e1.<\/li>\n\n\n\n<li>\u10db\u10d4\u10dd\u10d7\u10ee\u10d4 \u10d9\u10d0\u10e2\u10d4\u10d2\u10dd\u10e0\u10d8\u10d8\u10e1 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10e1 \u10d0\u10e5\u10d5\u10d7 \u10e0\u10d2\u10d4\u10d1\u10e3\u10da\u10d8 \u10d5\u10d0\u10d3\u10d0 \u2013 \u10e0\u10dd\u10db\u10d4\u10da\u10d8\u10ea \u10dc\u10d4\u10d2\u10d0\u10e2\u10d8\u10e3\u10e0\u10e1 \u10ea\u10d5\u10da\u10d8\u10e1 \u10d3\u10d0\u10db\u10d0\u10e2\u10d4\u10d1\u10d8\u10d7 2 \u10ec\u10da\u10d8\u10d0\u10dc \u10d2\u10d0\u10d3\u10d0\u10e1\u10d0\u10d5\u10d0\u10d3\u10d4\u10d1\u10d4\u10d1\u10d6\u10d4 \u10d9\u10dd\u10dc\u10d9\u10e0\u10d4\u10e2\u10e3\u10da\u10d8 \u10d9\u10d0\u10dc\u10dd\u10dc\u10de\u10e0\u10dd\u10d4\u10e5\u10e2\u10d8\u10d7 .<\/li>\n<\/ul>\n\n\n\n<p><strong>\u10da\u10dd\u10e5\u10d3\u10d0\u10e3\u10dc\u10d0\u10db\u10d3\u10d4 \u10e0\u10e9\u10d4\u10d5\u10d0:<\/strong> \u10d7\u10e3 \u10d7\u10e5\u10d5\u10d4\u10dc \u10d8\u10e7\u10d4\u10dc\u10d4\u10d1\u10d7 IFRS \u10d0\u10dc IFRS for SMEs, \u10d3\u10d0\u10e0\u10ec\u10db\u10e3\u10dc\u10d3\u10d8\u10d7 \u10e0\u10dd\u10db \u10d7\u10e5\u10d5\u10d4\u10dc\u10d8 \u10e1\u10d0\u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10dd \u10de\u10dd\u10da\u10d8\u10e2\u10d8\u10d9\u10d0 \u10db\u10e3\u10d3\u10db\u10d8\u10d5\u10d0\u10d3 \u10d0\u10e0\u10d8\u10e1 \u10d3\u10d0\u10d0\u10d8\u10dc\u10e4\u10e0\u10dd\u10db\u10d8, \u10d0\u10ee\u10da\u10d4\u10d1\u10e0\u10d8\u10d5\u10d8 \u10d8\u10dc\u10e2\u10d4\u10e0\u10de\u10e0\u10d4\u10e2\u10d0\u10ea\u10d8\u10d4\u10d1\u10d8 \u10d8\u10ee\u10d5\u10d4\u10ec\u10d4\u10d1\u10d0 \u10ec\u10d4\u10e1\u10e0\u10d8\u10d2\u10d8\u10e1 \u10db\u10d8\u10ee\u10d4\u10d3\u10d5\u10d8\u10d7.<\/p>","protected":false},"excerpt":{"rendered":"<p>\u1ca7\u10dd\u10d5\u10d4\u10da\u10d3\u10e6\u10d8\u10e3\u10e0\u10d8 \u10de\u10e0\u10d0\u10e5\u10e2\u10d8\u10d9\u10d8\u10e1 \u10db\u10d0\u10d2\u10d0\u10da\u10d8\u10d7\u10d4\u10d1\u10d8 \u10e1\u10e2\u10d0\u10e0\u10e2\u10d0\u10de\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1 \u10d3\u10d0 SMEs\u2011\u10d7\u10d5\u10d8\u10e1 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 2017 \u10ec\u10d4\u10da\u10e1 \u10db\u10d8\u10d8\u10e6\u10d4\u10e1 \u10d9\u10d0\u10dc\u10dd\u10dc\u10d8, \u10e0\u10dd\u10db \u10d1\u10e3\u10e6\u10d0\u10da\u10e2\u10e0\u10e3\u10da\u10d8 \u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10d0 \u10d3\u10d0 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d0 \u10e3\u10dc\u10d3\u10d0 \u10d4\u10db\u10e7\u10d0\u10e0\u10d4\u10d1\u10dd\u10d3\u10d4\u10e1 IFRS-\u10d7 (\u10e4\u10d8\u10dc\u10d0\u10dc\u10e1\u10e3\u10e0\u10d8 \u10d0\u10dc\u10d2\u10d0\u10e0\u10d8\u10e8\u10d2\u10d4\u10d1\u10d8\u10e1 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10e1\u10e2\u10d0\u10dc\u10d3\u10d0\u10e0\u10e2\u10d4\u10d1\u10e1) \u10d3\u10d0 IFRS for SMEs\u2011\u10e1. \u10d4\u10e1 \u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10d4\u10d1\u10d0\u10e1 \u10d0\u10eb\u10da\u10d4\u10d5\u10e1 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10e1: \u10e0\u10dd\u10d2\u10dd\u10e0 \u10d4\u10db\u10d6\u10d0\u10d3\u10d3\u10d4\u10d1\u10d8\u10d0\u10dc \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8? \u10da\u10dd\u10e5\u10d3\u10d0\u10e3\u10dc\u10d0\u10db\u10d3\u10d4 \u10e0\u10e9\u10d4\u10d5\u10d0: \u10d7\u10e3 \u10d7\u10e5\u10d5\u10d4\u10dc \u10d8\u10e7\u10d4\u10dc\u10d4\u10d1\u10d7 IFRS \u10d0\u10dc IFRS for SMEs, \u10d3\u10d0\u10e0\u10ec\u10db\u10e3\u10dc\u10d3\u10d8\u10d7 \u10e0\u10dd\u10db \u10d7\u10e5\u10d5\u10d4\u10dc\u10d8 \u10e1\u10d0\u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10dd \u10de\u10dd\u10da\u10d8\u10e2\u10d8\u10d9\u10d0 \u10db\u10e3\u10d3\u10db\u10d8\u10d5\u10d0\u10d3 \u10d0\u10e0\u10d8\u10e1 \u10d3\u10d0\u10d0\u10d8\u10dc\u10e4\u10e0\u10dd\u10db\u10d8, \u10d0\u10ee\u10da\u10d4\u10d1\u10e0\u10d8\u10d5\u10d8 \u10d8\u10dc\u10e2\u10d4\u10e0\u10de\u10e0\u10d4\u10e2\u10d0\u10ea\u10d8\u10d4\u10d1\u10d8 \u10d8\u10ee\u10d5\u10d4\u10ec\u10d4\u10d1\u10d0&#8230;<\/p>","protected":false},"author":1,"featured_media":4159,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4158","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","th-blog blog-single has-post-thumbnail"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u201eIFRS\u2011\u10d8\u10e1 \u10db\u10dc\u10d8\u10e8\u10d5\u10dc\u10d4\u10da\u10dd\u10d1\u10d0 \u10e1\u10d0\u10e5\u10d0\u10e0\u10d7\u10d5\u10d4\u10da\u10dd\u10e8\u10d8 \u2013 \u10e0\u10d0\u10e2\u10dd\u10db\u10d0\u10d0 \u10d4\u10e1 \u10e1\u10d0\u10d5\u10d0\u10da\u10d3\u10d4\u10d1\u10e3\u10da\u10dd?\u201c - Solida Advisors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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\u10e1\u10d0\u10e8\u10e3\u10d0\u10da\u10d4\u10d1\u10d0\u10e1 \u10d0\u10eb\u10da\u10d4\u10d5\u10e1 \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10e1: \u10e0\u10dd\u10d2\u10dd\u10e0 \u10d4\u10db\u10d6\u10d0\u10d3\u10d3\u10d4\u10d1\u10d8\u10d0\u10dc \u10d9\u10dd\u10db\u10de\u10d0\u10dc\u10d8\u10d4\u10d1\u10d8? \u10da\u10dd\u10e5\u10d3\u10d0\u10e3\u10dc\u10d0\u10db\u10d3\u10d4 \u10e0\u10e9\u10d4\u10d5\u10d0: \u10d7\u10e3 \u10d7\u10e5\u10d5\u10d4\u10dc \u10d8\u10e7\u10d4\u10dc\u10d4\u10d1\u10d7 IFRS \u10d0\u10dc IFRS for SMEs, \u10d3\u10d0\u10e0\u10ec\u10db\u10e3\u10dc\u10d3\u10d8\u10d7 \u10e0\u10dd\u10db \u10d7\u10e5\u10d5\u10d4\u10dc\u10d8 \u10e1\u10d0\u10d0\u10e6\u10e0\u10d8\u10ea\u10ee\u10d5\u10dd \u10de\u10dd\u10da\u10d8\u10e2\u10d8\u10d9\u10d0 \u10db\u10e3\u10d3\u10db\u10d8\u10d5\u10d0\u10d3 \u10d0\u10e0\u10d8\u10e1 \u10d3\u10d0\u10d0\u10d8\u10dc\u10e4\u10e0\u10dd\u10db\u10d8, \u10d0\u10ee\u10da\u10d4\u10d1\u10e0\u10d8\u10d5\u10d8 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