Disclosures of events after the reporting period

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dc.contributor.authorGogrichiani, Zeinab
dc.date.accessioned2019-11-18T11:35:38Z
dc.date.available2019-11-18T11:35:38Z
dc.date.issued2019
dc.description1. ფინანსური ანგარი שგების მომზადების კონცეპტუალური საფუძვლები 2. ბასს 10 საანგარი שგებო პერიოდის შემდეგი მოვლენები, 2015წ. 3. ბასს 1 ფინანსური ანგარიშგების წარდგენა 4. ბასს 2 მარაგები 5. ბასს 37 ანარიცხები, პირობითი ვალდებულებები და პირობითი აქტივები 6. ბასს 36 აქტივების გაუფასურებაen_US
dc.description.abstractIn order to fulfil the requirements of IAS 10 „Events after the Reporting Period” it is necessary to:  Fix the exact date of presentation and authorization of financial statements by the accounting policy  Determine materiality threshold by the accounting policy  Evaluate the main assumptions of financial statements – Going concern, whereas if an entity cannot continue continuous operation, financial statements are not prepared on the going concern assumption  Sharply separate adjusting and non-adjusting events and reflect accordingly in the financial statementsen_US
dc.identifier.citationThe 4th International Scientific Conference: "Challenges of Globalization in Economics and Business", Tbilisi, 2019, pp. 64-67
dc.identifier.isbn978-9941-13-890-4
dc.identifier.urihttps://dspace.tsu.ge/handle/123456789/494
dc.language.isogeen_US
dc.publisherIvane Javakhishvili Tbilisi State University Pressen_US
dc.subjectEvents after the Reporting Period: adjusting and Non-adjusting events; Significant matters; Going concern assumptionen_US
dc.titleDisclosures of events after the reporting perioden_US
dc.typeArticleen_US
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