The Professional Foundation of Forensic Accounting in Georgia The credibility of forensic accounting in Georgia rests on the institution of the certified accountant, defined by the Law of Georgia on A
AuditingWho Is Subject to the Audit of Financial Statements The coordination of an external audit begins with the question whether your organization is required by law to have one. Under Article 6 of the Law
AuditingIntroduction: The Role of Internal Audit in Business Sustainability In the modern Georgian business environment, where competition is high and regulations are constantly evolving, internal audit servi
AuditingThe Appointment of the Expertise and Its Place in the Dispute Forensic accounting — a accounting-and-economic expertise — is governed by the Civil Procedure Code of Georgia. Under Article 162, where a
BookkeepingLegal Foundations of Accounts Payable and Receivable In Georgia, accounting and financial reporting are governed by the Georgian Law on Accounting and other normative acts, unless a normative act regu
BookkeepingThe Legal Basis of Monthly Bookkeeping in Georgia Monthly bookkeeping in Georgia is not merely a practical routine but a legally loaded discipline: the Law of Georgia on Accounting and Financial Repor
Financial ReportingThe Essence and the Obligated Entities Management reporting — in the language of the law, the governance report — is an obligation of public-interest entities and of first and second category enterpri
Financial ReportingIFRS reporting in Georgia is governed by the Law of Georgia on Accounting, Financial Reporting and Audit. The law establishes the legal grounds for accounting, financial and management reporting, repo
Financial ReportingFoundations of Bookkeeping Financial statement preparation begins with properly kept accounting records: the entity keeps its accounts on the basis of natural units of measurement, in generalised mone
