Updated IFRS standards published on SARAS website
By the Order No. N-5 of the Head of SARAS, dated June 5, 2026, the 2026 edition of the Blue Book of International Financial Reporting Standards (IFRS Standards) was adopted for implementation. The translated Georgian version of the standards has been published on the SARAS website and is now available to all interested parties.
The following standards have been amended: IFRS 1 - First-Time Adoption of International Financial Reporting Standards; IFRS 7 - Financial Instruments: Disclosures; IFRS 9 - Financial Instruments; IFRS 10 - Consolidated Financial Statements; IAS 7 - Statement of Cash Flows and IAS 36 - Impairment of Assets.