PROBLEMS OF REFORMING ACCOUNTING AND FINANCIAL REPORTING IN POST-SOVIET COUNTRIES

Levan Grigalashvili, Bidzina Grigalashvili

Abstract



Keywords


Accounting, financial reporting, international standards, reformation, accounting policy

References


Grigalashvili L., (2002). On the Problems of Accounting Reform in Transition Period. Bulletin of the Georgian Academy of Sciences. Tbilisi, Volume 165, N2, pp. 430-432 (in English).

Grigalashvili L., (2003). Problems of Today,s acconting standardization. Bulletin of the Georgian academy of sciences. Tbilisi, Volume 167, N3, pp. 577-580 (in English).

Grigalashvili L., (2013). Issues of Perfection of book keeping of Transactions in foreign Currency. Bulletin of the Georgian Academy of Sciences. Tbilisi, Volume 168, N1, pp. 148-150. (in English).

Grigalashvili L., Grigalashvili B., (2018). Topical Problems of Georgian Payment System. Materials of the II International Scientific Conference “Globalization and Current Challenges in Businessâ€, Tbilisi, pp.287-290 (in Georgian).

Grigalashvili L., Grigalashvili B., Tabukashvili T., (2019). Accounting - Reporting reform Processes in Georgia. Materials of the III International Scientific Conference “Globalization and Current Challenges in Businessâ€, Tbilisi, pp.291-297 (in Georgian).

Grigalashvili B., Maisuradze T., (2019).Topical issues of public sector audit. Materials of the III International Scientific Conference “Globalization and Current Challenges in Businessâ€, Tbilisi, pp.297- 302 (in Georgian).

Grigalashvili B., Abashidze G., (2020). Tax Debt Audit and Payment Provisioning problems. Materials of the IV International Scientific Conference “Globalization and Current Challenges in Businessâ€, Tbilisi, pp.236-241 (in Georgian).

Grigalashvili L., Natriashvili N., Grigalashvili B., (2021). Modern Challenges of Auditing in Georgia. Materials of the V International Scientific Conference “Globalization and Current Challenges in Businessâ€, Tbilisi, pp.246-253 (in Georgian).

Grigalashvili L., Otinashvili R., (2019). Entrepreneurial Legal Regulation of Accounting in Georgia. Materials of the International Scientific Conference “Paradigms of International, Economic and Cultural Development of the Societyâ€. Riga, pp.200-208 (in Georgian).

Grigalashvili L., (2021). Accountings and financial reportings reform in the Georgian public sector. I international Scientific and practical Conference: Scientific trends and trends in the context of globalization. Umea, Sweden. (in English).

Grigalashvili L., (1999). Accounting system with us and abroad Journal "Macro-Micro Economics.“ (1), pp. 38-41. (in Georgian).

Grigalashvili L., (2002). On Improving the Relationship between Accounting and Tax Accounting, Iv. Javakhishvili Tbilisi State University Proceedings, Economics (1-2), Tbilisi, PP. 95-99. (in Georgian).

Grigalashvili L., (2003). On the Model of the National Concept of Accounting in Georgia, Proceedings of the Scientific-Research Institute of Finance, Vol. III,pp.218-223. (in Georgian).

Grigalashvili L., (2003). To improve the regulation of accounting and reporting..International refereed and reviewed scientific journal "Social Economy" (N6), pp.91-95. (in Georgian).

Grigalashvili L., (2004). Problems of preparation and professional certipication of accountants in Georgia“. International Journal “Audit and financial analyses†(№1), Moscow, pp.12-13. (in English).

Grigalashvili L., (2004). Issues of Standardization of Expenditure Accounting in the Transition to a Market Economy. Bulletin of the Georgian Academy of Sciences. Matsne, Economics Series, Vol. 12, (1-2), Tbilisi pp. 96-107. (in Georgian).

Grigalashvili L., (2005). Accounting for financial results (accounting and tax aspects) Moscow, International Journal “Audit and financial analyses†(5) (in Russian)

Grigalashvili L., (, 2005). Necessitiy for the Accounting sistem Reform, Aims and Obiektives in transition of georgia to market ekonomy. Bulletin of the Georgian Academy of Sciences. Tbilisi, Volume 169, (3), pp. 642-645. (in English).

Grigalashvili L., (2006). Perfecting of normative base of the account of depreciation means. Reviewed scientific journal – “Audit and financial analyses†(№1), Moscow, 2006. 18-19. (in English).

Grigalashvili L., (2009Public Sector Accounting Problems". Sukhishvili Teaching University, Collection of Scientific Papers, Universal Publishing House, pp. 128 -131. (in Georgian).

Grigalashvili L., (2011). "Accounting Concept - Development Orientation". Refereed scientific-analitic journal â€Business end Lawâ€, (11), pp.19-22. (in Georgian).

Grigalashvili L., (2014Ways to improve the professional certification of accountants and auditors.International refereed and reviewed scientific journal of the faculty of Business-engineering of technical university of Georgia "Social Economy", (3), pp.162-164. (in Georgian).

Grigalashvili L., (2015). Sistem analisis of accounting and audit (Monographi), Georgika, Tbilisi. 118 p. (in Georgian).

Clark P., (1997). Accounting and Auditing Information Network. 3rd edition.Moscow, p.9. (in Russian)

Dzadzamia R., (1998). The progress of accounting reform and the problems of its implementation. Scientific-practical journal Accounting and Reporting. (6), P.16. (in Georgian).

Gvelesiani, R., (2020). FORMATION OF THE INNOVATIVE ENTERPRENEURSHIP CULTURE: CAPABILITIES AND PROBLEMS. Ecoforum Journal 9 (1).

Gelaschwili, S., Nastansky, A., (2009). Development of the banking sector in Georgia.

Mikeladze, G., Gelashvili, S., (2016). Gradualistic strategy of transition to market economy. Theoretical and Applied Economics 23 (4), 237-242.

Gelashvili, S., Abesaze, N., Abesadze, O., (2015). Expected Trends in Trade Relations Between Georgia and the European Union. Folia Pomeranae Universitatis Technologiae Stetinensis. Oeconomica, 37-46

Gelashvili S., (2017). Comparative Analysis of Economic Growth Rates for Post-Soviet Countries. International Journal of Arts & Sciences 10 (1), 525-534.

Gelashvili, S., Atanelishvili, T., (2016). BANK SYSTEM EVOLUTION IN GEORGIA. International Journal of Arts & Sciences 9 (3), 1

Gechbaia, B., Kharaishvili, E., Mushkudiani, Z., (2019). The trends of producing agro-food products and export innovative marketing strategy in Georgia. Economics. Ecology. Socium. Vol., 3, Issue 3.

Kharaishvili, E., (2016). Small Farm Diversification Opportunities in Viticulture-Winemaking sector in Georgia. International Journal of Social, Behavioral, Educational, Economic, Business.

Kharaishvili, E., Erkomaishvili, G., Chavleishvili, M. (2015). Problems faced by the agricultural sector and agribusiness development strategy in Georgia, International Science Index 107. International Journal of Social, Behavioral, Educational, Economic and Management Engineering. Volume 9, Issue 11.

Kharaishvili, E., (2011). Problems of Competition and Competitiveness in Agro-Food Products Sector in Georgia. Universali, Tbilisi.

Kharaishvili, E., (2015). Farm diversification and the corresponding policy for its implementation in Georgia, World Academy of Science, Engineering and Technology. International Journal of Social, Education, Economics and Management Engineering. Vol., 9. Issue 5.

Kharaishvili, E., (2018). The Impact of Preferential Agro Credit on the Development of Agribusiness in Georgia. Ecoforum Journal 7 (1).

Kharaishvili, E., Gechbaia, B., Mamuladze, G., (2018). Vegetable market competitive advantages of Georgian product and competition challenges. Innovative Marketing 14 (3), 8-16.

Kharaishvili, E., Chavleishvili, M., Natsvaladze, M., (2014). Trends and prospects for the development of Georgian wine market. International Journal of Economics and Management Engineering 8 (10).

Silagadze, A., Tvalchrelidze, A., Zubiashvili, T., Atanelishvili, T., (2016). Aspects of China's Economic Development. Ecoforum 5 (1).

Silagadze, A., Atanelishvili, T., (2014). The main economic indicators of the EU and Georgia “Topical problems of the development of economy and economic science.†Collection of scholarly works of Paata Gugushvili Institute of Economics TSU.

Silagadze, A., (2014). Integration Economic Indicators of the EU and Some Issues of Development of Post-Soviet Countries–New Associate Members of the EU. Journ. Revista Moldovenească de Drept Internațional și Relații Internaționale. Issue 3. pp. 78-83.

Silagadze, A., (2013). Some of the external Aspects of the Georgian Economy in Modern Times. Moldavian Journal of International Law and Relations 30.

Силагадзе, Ğ., Ğтанелишвили, Ğ¢., (2010). Ğекоторые вопроÑÑ‹ ÑкономичеÑких доктрин в Грузии. МоÑква, «ВзфÑи», 51Ñ.

Tvalchrelidze, A., Silagadze, A., (2013). Macroeconomic model for oil-exporting countries. Central Asia and the Caucasus 14 (4), 118-144.

Law of Georgia on entrepreneurs (October 10.1994) Retrieved june 15, 2021. (in Georgian).

https://matsne.gov.ge/en/document/view/28408?publication=61

Law of Georgia on Accounting and Reporting Regulation (Februari 5, 1999) Retrieved june 15, 2021. (in Georgian). (https://matsne.gov.ge/ka/document/view/11488?publication=3

Law of Georgia on Accounting and Finansial Audit (june 29, 2012) Retrieved june 15, 2021. (in Georgian).

(https://matsne.gov.ge/ka/document/view/11488?publication=3

Law of Georgia on Accounting, Reporting and Audit (june 8, 2016) Retrieved june 15, 2021. (in Georgian).

https://matsne.gov.ge/en/document/view/3311504?publication=4

International Financial Reporting Standards (IFRS). “Thergi XXIâ€, 2015, p. X. (in Georgian).


Full Text: PDF

Creative Commons License
This work is licensed under a Creative Commons Attribution 3.0 License.