| ტერმინი | სტანდარტის დასახელება |
|---|---|
| accounting policy | ISA |
| accounting record | IFRS Standards |
| accounting records | ISA |
| accounting system | ISA |
| accounting treatment | IFRS Standards |
| accounts receivable | IFRS Standards |
| accrual basis | IFRS Standards |
| accrual basis of accounting | IFRS Standards |
| accruals | IFRS Standards |
| accrued income | IFRS Standards |
| accumulated depreciation | IFRS Standards |
| acquired entity | IFRS Standards |
| acquired goodwill | IFRS Standards |
| acquired in a business combination | IFRS Standards |
| acquiree | IFRS Standards |