Annual Report 2017 of SARAS

Annual Report (2017) of SARAS

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Important information for first and second category and public interest entities

According to the paragraph 12, item 28 of the Georgian Law (June 8, 2016), public interest entities, first and second category entities and groups of first and second category shall present statements to the Service no later than October 1, 2018

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Financial Standard for non-entrepreneurial (non-profit) legal entities was approved

Under the order of the Head of the SARAS “Financial Standard for Non-entrepreneurial (non-profit) Legal Entities” was approved

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Financial reporting standard for the fourth category enterprise was approved

Under the order of the Head of the SARAS “Financial Reporting Standard for the Fourth Category Entities” was approved

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Amendments were made to the decree

Amendments were made to the decree N-15 issued by the head of the SARAS (September 18, 2017)

Working meeting with interested parties regarding IFRS Standard for fourth category entities

The presentation aiming to acquaint financial sector with the draft version of new financial reporting standard was held on the initiative of SARAS and with the support of Good Governance Fund

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