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SARAS has published "The Guidelines for Defining Enterprise Size Categories"

The Service for Accounting, Reporting and Auditing Supervision of the Ministry of Finance has developed "The Guidelines for Defining Enterprise Size Categories", taking into account the practices in certain European countries.

The purpose of the Guideline is to facilitate the definition of size categories of entities defined by the Law of Georgia on Accounting, Reporting and Auditing by explaining process and illustrating relevant examples. The Guideline is a widely used, recommendation document and does not generate any legal obligations.

"The Guidelines for Defining Enterprise Size Categories", which is available to any interested person, has been posted on the official website of the SARAS and on the Reporting Portal.