Significance of the contract for the fair presentation of financial statements (ხელშეკრულების მნიშვნელობა ფინანსური ანგარიშგების სამართლიან წარდგენაში)

dc.contributor.authorSabauri (საბაური), Levan (ლევან)
dc.contributor.authorKvatashidze (კვატაშიძე), Nadejda (ნადეჟდა)
dc.description1. C. Steven Bradford . (2011). Crowdfunding and the Federal Securities Laws . COLUMBIA BUSINESS LAW REVIEW, 150. Retrieved from 2. IASB. (2022, July 22). Retrieved from 3. IBM. (2022, October 21). text=Smart%20contracts%20are%20simply%20programs,intermediary's%20involvement%20 or%20time%20loss. Retrieved from text=Smart%20contracts%20are%20simply%20programs,intermediary's%20involvement%2 0or%20time%20loss. 4. Markus Kaulartz, J. Heckmann. (2016). Smart Contracts – Anwendungen der Blockchain-Technologie. Computer und Recht, 618. 5. Mateja Durovic. (2019, October 25). smart-contracts-blockchain-technology-and-digital-platforms/formation-of-smart-contracts-undercontract- law/5935C0C4FE5AB265B25697D8107D8D25. Retrieved from and-digital-platforms/formation-of-smart-contracts-under-contractlaw/ 5935C0C4FE5AB265B25697D8107D8D25. 6. TIM SMITH. (2022, July 14). Retrieved from 7. Vardiashvili M., Maisuradze M. (2016). On accounting the revenue-related contracts according to international standards. Innovative Economy and Problems of its Formation in Post-Communist Countries (pp. pp. 396-399). Tbilisi: Publishing House of Paata Gugushvili Institute of Economics. 8. ზ. გაბისონია . (2020). „გონიერი კონტრაქტის“ (Smart Contract) სამართლებრივი რეგულირების ზოგიერთი კონცეპტუალური საკითხი. . შედარებითი სამართლის ჟურნალი, 45-59.en_US
dc.description.abstract• The contract is based on the recognition of obligations, the selection criterion of which is the difference between goods and services. In case of modification of contracts, it is important to apply the rule to reflect the requirements of IFRS 15 in practice. This requires the economic entity to identify the criterion for the separation of additional goods and services – the possibility of receiving benefits from them separately. • The content of the digital contract is a computer program and does not legally correspond to traditional contracts. These contracts are "attached" to the traditional contract and provide for the conclusion, performance and termination of the contract. Thus, a digital contract as a computer program should be separated from the contract in that it facilitates the conclusion, performance and termination. • Legal recognition of digital contracts requires the creation of a legal and legislative environment that automates the process of drafting, concluding, performing and enforcing legal contractsen_US
dc.identifier.citationVII International Scientific Conference: "Challenges of Globalization in Economics and Business", Tbilisi, 2022, pp. 383-390en_US
dc.publisherIvane Javakhishvili Tbilisi State University Pressen_US
dc.subjectcontract, crowd-contracts, modification of the contract, prices for selling separately, smart-contractsen_US
dc.titleSignificance of the contract for the fair presentation of financial statements (ხელშეკრულების მნიშვნელობა ფინანსური ანგარიშგების სამართლიან წარდგენაში)en_US
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