| ტერმინი | სტანდარტის დასახელება |
|---|---|
| acquirer | IFRS Standards |
| acquisition | IFRS Standards |
| acquisition date | IFRS Standards |
| acquisition method | IFRS Standards |
| actions | ESRS |
| active market | IFRS Standards |
| active use | IFRS Standards |
| actor in the value chain | ESRS |
| actuarial assumptions | IFRS Standards |
| actuarial gains and losses | IFRS Standards |
| actuarial present value of promised retirement benefits | IFRS Standards |
| actuarial valuation | IFRS Standards |
| actuarial valuation method | IFRS Standards |
| additional comparative information | IFRS Standards |
| additional consideration | IFRS Standards |