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The Explanatory Notes developed by SARAS concerning the form of auditor’s report on management report was published on the official web-page of the Service
Amendments were made to the following orders issued by the Head of SARAS: order N-24 (December 4, 2017), order N-26 (December 26, 2017), order N-17 (December 21, 2017).
Revised IFRS Standards (2018 version) are now available on the official web-page of the SARAS in the Georgian language
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