ekonomikuri indikatorebi (EC) - Global Reporting Initiative
ekonomikuri indikatorebi (EC) - Global Reporting Initiative
ekonomikuri indikatorebi (EC) - Global Reporting Initiative
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indikatorTa protokolebi: <strong>ekonomikuri</strong> <strong>indikatorebi</strong> (<strong>EC</strong>)<br />
IP<br />
ganmartebebi<br />
organizaciis saqmianobis ZiriTadi<br />
regionebi (Significant locations of operation)<br />
es aris regionebi (geografiuli arealebi),<br />
sadac organizaciis Semosavlebi erTi<br />
bazridan, aseve gaweuli danaxarjebi,<br />
dainteresebul mxareTaTvis gadaxdili<br />
Tanxebi, warmoebuli produqcia an<br />
TanamSromelTa raodenoba organizaciis<br />
globaluri jamuri maCveneblebis<br />
mniSvnelovan wils qmnis 2 da sadac zemoT<br />
CamoTvlili maCveneblebi imdenad<br />
masStaburia, rom gansakuTrebul<br />
mniSvnelobas iZens organizaciis an mis<br />
dainteresebul mxareTa mier seriozuli<br />
gadawyvetilebebis miRebisas. rogorc<br />
wesi, amgvar regionebSi organizaciis<br />
saqmianobis maCveneblebis erToblioba<br />
Seadgens organizaciis saqmianobis<br />
jamuri maCveneblebis udides<br />
nawils. organizaciebma angariSSi<br />
unda Camoayalibon da ganmarton is<br />
kriteriumebi, romelTa mixedviTac<br />
gansazRvres sakuTari saqmianobis<br />
ZiriTadi regionebi. am regionebis<br />
gansazRvrisas angariSmgebelma<br />
organizaciebma aseve unda gamoiyenon<br />
`finansuri aRricxvis saerTaSoriso<br />
standartebi~14 (IAS 14). 3<br />
zogadi miTiTebebi da damowmebis ZiriTadi<br />
wyaroebi (Sesabamisi standartebi,<br />
konvenciebi da sxva dokumentebi)<br />
• <br />
SeZlebisdagvarad unda<br />
daeyrdnoT organizaciis<br />
im finansur angariSTa monacemebs,<br />
romelTac auditi CautardaT, an<br />
menejmentis mimdinare aRricxvas,<br />
romelic Sida auditma Seamowma.<br />
nebismier SemTxvevaSi, informaciis<br />
damuSavebisas unda gamoiyenoT:<br />
`finansuri aRricxvis<br />
saerTaSoriso standartebi~ (IFRS)<br />
da `standartebis interpretacia~,<br />
romlebic momzadebuli da<br />
gamoqveynebuli aqvs ` finansuri<br />
aRricxvis saerTaSoriso<br />
standartebis sabWos~ (IASB)<br />
(indikatorTa zogierT<br />
protokolSi miTiTebulia<br />
aRricxvis konkretuli<br />
saerTaSoriso sabuRaltro<br />
standartebi, romelTac unda<br />
gaecnoT); an<br />
• finansuri angariSgebis<br />
standartebi, romlebic<br />
aRiarebulia regionul an<br />
saerTaSoriso doneze.<br />
angariSmgebelma organizaciam calsaxad<br />
unda miuTiTos, romeli standartebi<br />
gamoiyena da garkveviT daimowmos<br />
Sesabamisi wyaroebi.<br />
segmenturi angariSgeba<br />
• <br />
finansuri aRricxvis saerTaSoriso<br />
standartebis sabWos (IASB)<br />
vebgverdze (www.iasb.org) SegiZliaT<br />
gaecnoT finansuri angariSgebis<br />
saerTaSoriso standartebs. 4<br />
angariSis warmdgenma organizaciebma<br />
unda isargeblon `finansuri aRricxvis<br />
saerTaSoriso standartebiT 14~ (IAS<br />
14), rodesac gansazRvraven termins<br />
,,adgilobrivi“, rogorc es moiTxoveba<br />
<strong>EC</strong>1, <strong>EC</strong>5, <strong>EC</strong>6 da <strong>EC</strong>7 <strong>indikatorebi</strong>sTvis.<br />
• <strong>ekonomikuri</strong> <strong>indikatorebi</strong>saTvis<br />
monacemebis Segroveba-damuSavebisas<br />
2<br />
magaliTad, Tu regionSi warmoebuli produqcia organizaciis mTliani produqciis mniSvnelovan wils qmnis;<br />
Tu regionSi dasaqmebul TanamSromelTa raodenoba organizaciis mTliani SromiTi resursebis mniSvnelovans<br />
wils qmnis; Tu regionSi gaweuli danaxarjebi organizaciis mier globalurad gawuli danaxarjebis jamuri<br />
raodenobis mniSvnelovan wils qmnis da a. S. (mTargmn. SeniSvn.).<br />
3<br />
International Accounting Standards 14.<br />
4<br />
International Financial <strong>Reporting</strong> Standards (IFRS).<br />
versia 3.0<br />
3
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