سوالاتی پیرامون معرفی و آموزش استانداردهای بینالمللی در گرجستان
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی|
|44492||2014||4 صفحه PDF||7 صفحه WORD|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Procedia - Social and Behavioral Sciences, Volume 156, 26 November 2014, Pages 585–588
In terms of perfecting the market economy system in the country, introducing and exploiting the mechanisms of accounting and reporting facilitating the economic relations between the countries and making the economic results comparable is problematic. Many countries had or still have a similar problem. Georgia tried to solve this problem by the combined actions of the legislative and executive bodies. Changes in this direction have posed certain problems to the academic sector, too, and solving them has become quite urgent. This complex of problems has become the subject of the present study. The goal of the study is to consider the role of international accounting standards in Georgian economic system. Global economy has accelerated the need to move toward global accounting standards. Implementation of the international standards helps the countries to save on financial, human or other resources. Engaging in such a process is particularly beneficial for the countries with scarce resources. With their intellectual resources and by considering their past experience, they can make a valuable contribution to the international cooperation. Consequently, the purpose of the study was further specified to orient on the questions of introducing and teaching the international standards, identifying future trends in this direction, particularly for small countries like Georgia is, and demonstrating the positive role of the academic sector in this process. Georgia was successful in harmonizing the technical and professional standards in accounting and audit with the international standards. Several governmental and non-governmental organizations are participants of this process, namely the Parliament of Georgia (drafting the relevant legislative acts), Georgian Federation of Professional Accountants and Auditors (GFPAA), Accounting Standards Commission, Auditorial Activity Council and others. Conclusion is that it is both timely and necessary to converge and harmonize global (world) and local (country) standards into a single set of Global Accounting Standards. This will lead to a more stabilized and prosperous world economy, also it will help to resolve many of the world's financial reporting problems.