{"id":27270,"date":"2021-06-13T09:20:31","date_gmt":"2021-06-13T09:20:31","guid":{"rendered":"https:\/\/gip.ge\/fernando-casal-bertoa-2\/"},"modified":"2022-08-02T12:45:46","modified_gmt":"2022-08-02T12:45:46","slug":"fernando-casal-bertoa-2","status":"publish","type":"page","link":"https:\/\/gip.ge\/ka\/fernando-casal-bertoa-2\/","title":{"rendered":"\u10e4\u10d4\u10e0\u10dc\u10d0\u10dc\u10d3\u10dd \u10d9\u10d0\u10e1\u10d0\u10da \u10d1\u10d4\u10e0\u10e2\u10dd\u10d0"},"content":{"rendered":"<div id=\"main\">\n<div class=\"container\">\n<div class=\"row\">\n<div class=\"single-attorney-wrap clearfix\">\n<div class=\"single-attorney-inner clearfix\">\n<div id=\"primary\">\n<div id=\"content\" role=\"main\">\n<article id=\"post-17187\" class=\"post-17187 attorneys type-attorneys status-publish format-standard has-post-thumbnail hentry attorneys-categories-gip-board-of-advisors\">\n<div class=\"sg-attorney clearfix\">\n<div class=\"sg-attorney-body col-xs-12 col-sm-9 col-md-9 col-lg-9\">\n<p style=\"text-align: center;\"><strong><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-15761 aligncenter\" src=\"https:\/\/gip.ge\/wp-content\/uploads\/2021\/04\/50AA187B-0581-4F4C-BD9F-220C37DA185D-650x433.jpeg\" alt=\"\" width=\"203\" height=\"136\" srcset=\"https:\/\/gip.ge\/wp-content\/uploads\/2021\/04\/50AA187B-0581-4F4C-BD9F-220C37DA185D-650x433.jpeg 650w, https:\/\/gip.ge\/wp-content\/uploads\/2021\/04\/50AA187B-0581-4F4C-BD9F-220C37DA185D-1300x867.jpeg 1300w, https:\/\/gip.ge\/wp-content\/uploads\/2021\/04\/50AA187B-0581-4F4C-BD9F-220C37DA185D-325x217.jpeg 325w, https:\/\/gip.ge\/wp-content\/uploads\/2021\/04\/50AA187B-0581-4F4C-BD9F-220C37DA185D-391x260.jpeg 391w\" sizes=\"auto, (max-width: 203px) 100vw, 203px\" \/>\u10e4\u10d4\u10e0\u10dc\u10d0\u10dc\u10d3\u10dd \u10d9\u10d0\u10e1\u10d0\u10da \u10d1\u10d4\u10e0\u10e2\u10dd\u10d0<br \/>\n<\/strong><\/p>\n<p>\u10e4\u10d4\u10e0\u10dc\u10d0\u10dc\u10d3\u10dd \u10d9\u10d0\u10e1\u10d0\u10da 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\u10ea\u10d4\u10dc\u10e2\u10e0\u10d8\u10e1 \u10d7\u10d0\u10dc\u10d0-\u10d3\u10d8\u10e0\u10d4\u10e5\u10e2\u10dd\u10e0\u10d8. \u10d0\u10e1\u10d4\u10d5\u10d4, \u10d4\u10e3\u10d7\u10dd\/\u10dd\u10d3\u10d8\u10e0\u10d8\u10e1 \u201d\u10de\u10dd\u10da\u10d8\u10e2\u10d8\u10d9\u10e3\u10e0\u10d8 \u10de\u10d0\u10e0\u10e2\u10d8\u10d4\u10d1\u10d8\u10e1 \u10d4\u10e5\u10e1\u10de\u10d4\u10e0\u10e2\u10d7\u10d0 \u10eb\u10d8\u10e0\u10d8\u10d7\u10d0\u10d3\u10d8 \u10ef\u10d2\u10e3\u10e4\u10d8\u10e1\u201d \u10ec\u10d4\u10d5\u10e0\u10d8 \u10d3\u10d0 IDEA-\u10e1 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10de\u10d0\u10e0\u10e2\u10dc\u10d8\u10dd\u10e0\u10d8 \u10d3\u10d0 \u10d5\u10d4\u10dc\u10d4\u10ea\u10d8\u10d8\u10e1 \u10d9\u10dd\u10db\u10d8\u10e1\u10d8\u10d8\u10e1 \u10d4\u10e5\u10e1\u10de\u10d4\u10e0\u10e2\u10d8. \u10db\u10d8\u10e1\u10d8 \u10dc\u10d0\u10db\u10e3\u10e8\u10d4\u10d5\u10e0\u10d4\u10d1\u10d8 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\u10de\u10dd\u10da\u10d8\u10e2\u10d8\u10d9\u10d0. \u10db\u10d0\u10e1 \u10db\u10d8\u10d4\u10dc\u10d8\u10ed\u10d0 2017 \u10ec\u10da\u10d8\u10e1 \u10d2\u10dd\u10e0\u10d3\u10dd\u10dc \u10e1\u10db\u10d8\u10e2\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d5\u10d8\u10dc\u10e1\u10d4\u10dc\u10e2 \u10e0\u10d0\u10d8\u10e2\u10d8\u10e1 \u10db\u10d4\u10db\u10dd\u10e0\u10d8\u10d0\u10da\u10e3\u10e0\u10d8 \u10de\u10e0\u10d8\u10d6\u10d8, 2017 \u10ec\u10da\u10d8\u10e1 AECPA \u10de\u10e0\u10d4\u10db\u10d8\u10d0 \u10e1\u10d0\u10e3\u10d9\u10d4\u10d7\u10d4\u10e1\u10dd \u10e1\u10e2\u10d0\u10e2\u10d8\u10d8\u10e1\u10d0\u10d7\u10d5\u10d8\u10e1 \u10d3\u10d0 2018 \u10ec\u10da\u10d8\u10e1 \u10dc\u10dd\u10e2\u10d8\u10dc\u10d2\u10d4\u10db\u10d8\u10e1 \u10e3\u10dc\u10d8\u10d5\u10d4\u10e0\u10e1\u10d8\u10e2\u10d4\u10e2\u10d8\u10e1 \u10d5\u10d8\u10ea\u10d4-\u10d9\u10d0\u10dc\u10ea\u10da\u10d4\u10e0\u10d8\u10e1 \u10db\u10d4\u10d3\u10d0\u10da\u10d8 \u201c\u10d2\u10d0\u10dc\u10e1\u10d0\u10d9\u10e3\u10d7\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10db\u10d8\u10e6\u10ec\u10d4\u10d5\u10d4\u10d1\u10d8\u10e1\u10d7\u10d5\u10d8\u10e1\u201d.<\/p>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<footer>\n<div class=\"cshero-footer3\">\n<div id=\"cshero-footer-top\">\n<div class=\"container\">\n<div class=\"row\">\n<div class=\"cshero-footer-top1 col-xs-12 col-sm-6 col-md-3 col-lg-3\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/footer>\n","protected":false},"excerpt":{"rendered":"<p>\u10e4\u10d4\u10e0\u10dc\u10d0\u10dc\u10d3\u10dd \u10d9\u10d0\u10e1\u10d0\u10da \u10d1\u10d4\u10e0\u10e2\u10dd\u10d0 \u10e4\u10d4\u10e0\u10dc\u10d0\u10dc\u10d3\u10dd \u10d9\u10d0\u10e1\u10d0\u10da \u10d1\u10d4\u10e0\u10e2\u10dd\u10d0 \u10d0\u10e0\u10d8\u10e1 \u10dc\u10dd\u10e2\u10d8\u10dc\u10d2\u10d4\u10db\u10d8\u10e1 \u10e3\u10dc\u10d8\u10d5\u10d4\u10e0\u10e1\u10d8\u10e2\u10d4\u10e2\u10d8\u10e1 (\u10d3\u10d8\u10d3\u10d8 \u10d1\u10e0\u10d8\u10e2\u10d0\u10dc\u10d4\u10d7\u10d8) \u10d0\u10e1\u10dd\u10ea\u10d8\u10e0\u10d4\u10d1\u10e3\u10da\u10d8 \u10de\u10e0\u10dd\u10e4\u10d4\u10e1\u10dd\u10e0\u10d8 \u10de\u10dd\u10da\u10d8\u10e2\u10d8\u10d9\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10e3\u10e0\u10d7\u10d8\u10d4\u10e0\u10d7\u10dd\u10d1\u10d4\u10d1\u10d8\u10e1 \u10d3\u10d0\u10e0\u10d2\u10e8\u10d8. \u10d8\u10e1 \u10d0\u10e0\u10d8\u10e1 \u10de\u10d0\u10e0\u10e2\u10d8\u10d4\u10d1\u10d8\u10e1\u10d0 \u10d3\u10d0 \u10d3\u10d4\u10db\u10dd\u10d9\u10e0\u10d0\u10e2\u10d8\u10d8\u10e1 \u10e8\u10d4\u10db\u10e1\u10ec\u10d0\u10d5\u10da\u10d4\u10da\u10d8 \u10d9\u10d5\u10da\u10d4\u10d5\u10d8\u10d7\u10d8 \u10ea\u10d4\u10dc\u10e2\u10e0\u10d8\u10e1 \u10d7\u10d0\u10dc\u10d0-\u10d3\u10d8\u10e0\u10d4\u10e5\u10e2\u10dd\u10e0\u10d8. \u10d0\u10e1\u10d4\u10d5\u10d4, \u10d4\u10e3\u10d7\u10dd\/\u10dd\u10d3\u10d8\u10e0\u10d8\u10e1 \u201d\u10de\u10dd\u10da\u10d8\u10e2\u10d8\u10d9\u10e3\u10e0\u10d8 \u10de\u10d0\u10e0\u10e2\u10d8\u10d4\u10d1\u10d8\u10e1 \u10d4\u10e5\u10e1\u10de\u10d4\u10e0\u10e2\u10d7\u10d0 \u10eb\u10d8\u10e0\u10d8\u10d7\u10d0\u10d3\u10d8 \u10ef\u10d2\u10e3\u10e4\u10d8\u10e1\u201d \u10ec\u10d4\u10d5\u10e0\u10d8 \u10d3\u10d0 IDEA-\u10e1 \u10e1\u10d0\u10d4\u10e0\u10d7\u10d0\u10e8\u10dd\u10e0\u10d8\u10e1\u10dd \u10de\u10d0\u10e0\u10e2\u10dc\u10d8\u10dd\u10e0\u10d8 \u10d3\u10d0 \u10d5\u10d4\u10dc\u10d4\u10ea\u10d8\u10d8\u10e1 \u10d9\u10dd\u10db\u10d8\u10e1\u10d8\u10d8\u10e1 \u10d4\u10e5\u10e1\u10de\u10d4\u10e0\u10e2\u10d8. \u10db\u10d8\u10e1\u10d8 \u10dc\u10d0\u10db\u10e3\u10e8\u10d4\u10d5\u10e0\u10d4\u10d1\u10d8 \u10d2\u10d0\u10db\u10dd\u10e5\u10d5\u10d4\u10e7\u10dc\u10d4\u10d1\u10e3\u10da\u10d8\u10d0 \u10df\u10e3\u10e0\u10dc\u10d0\u10da\u10d4\u10d1\u10e8\u10d8: \u10de\u10dd\u10da\u10d8\u10e2\u10d8\u10d9\u10d0, \u10d4\u10d5\u10e0\u10dd\u10de\u10e3\u10da\u10d8 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