The submission deadline is 2 October. The accountable entities are required to submit their statements, immediately, as soon as they are available.

Determination of the size category Update Date: 03.08.2020

Determination of the size category

Size category is calculated for the relevant year only. According to the “Law of Georgia on Accounting, Reporting and Auditing,” you shall register on the reporting website and follow the instructions in order to determine under which size category requirements you are required to submit your annual reports.


Guideline for the determination of the size category of an entity