SARAS published the `Guideline for Management Report`

According to the law established by the Parliament of Georgia `on Accounting, Reporting and Auditing` on June 8, 2016, additional law requirements were added for I and II category enterprises and public interest entities for preparation and submission of Management Report.

The SARAS designed the `Guideline for Management Report` to simplify the process of the report preparation. The guideline is flexible, for broad usage, mostly a document of recommendation based on the most recent international developments and best practices and it does not create new law requirements. The guideline sets basic principles. Compliance with these principles ensures relevant presentation of the reports and comparability. 

The SARAS wishes to express gratitude for the assistance in the process of Guideline preparation provided by International financial corporations, National Bank, Independent Directors Association, the Georgian Stock Exchange, representatives of largest companies and representative of the World Bank Mrs. Irina Gordeladze.

The `Guideline for Management Report' was published on the official web page of SARAS and on Reporting Portal and is now available for all interested parties.

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