Grigalashvili , Bidzina. “Methodological Improvement Issues of Accounting of Budget Organizations According to International Standards (IPSAS) Accordingly”. Business and Legislation 14, no. 2 (December 25, 2021): 75–78. Accessed June 27, 2026. https://ojs.b-k.ge/index.php/bk/article/view/735.