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The Service for Accounting, Report and Auditing Supervision of the Ministry of Finance has developed the instructions for management report 2018, which are guidelines and do not create any new legal obligations.
The Guidelines refer to preparation and submission of the management reporting for the year 2018 for the entities defined by the Law of Georgia on Accounting, Report and Auditing, which are required by law to prepare a management report or which prepare it at their discretion.
The Guidelines on submission of management reporting for 2018, which are available to any interested person, were posted on the official website of the SARAS.
To see the Guidelines, please visit the following link.