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Disclosures of events after the reporting period

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dc.contributor.author Gogrichiani, Zeinab
dc.date.accessioned 2019-11-18T11:35:38Z
dc.date.available 2019-11-18T11:35:38Z
dc.date.issued 2019
dc.identifier.citation The 4th International Scientific Conference: "Challenges of Globalization in Economics and Business", Tbilisi, 2019, pp. 64-67
dc.identifier.isbn 978-9941-13-890-4
dc.identifier.uri http://dspace.tsu.ge/xmlui/handle/123456789/494
dc.description 1. 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 გაუფასურება en_US
dc.description.abstract In 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 statements en_US
dc.language.iso ge en_US
dc.publisher Ivane Javakhishvili Tbilisi State University Press en_US
dc.subject Events after the Reporting Period: adjusting and Non-adjusting events; Significant matters; Going concern assumption en_US
dc.title Disclosures of events after the reporting period en_US
dc.type Article en_US


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