| ტერმინი | სტანდარტის დასახელება |
|---|---|
| agent | IFRS Standards |
| aggregate | IFRS Standards |
| aggregated exposure | IFRS Standards |
| aggregation | IFRS Standards |
| aggregation criterion | IFRS Standards |
| agreed-upon procedures | ISA |
| agreed-upon procedures engagement | ISA |
| agreement date | IFRS Standards |
| agricultural activity | IFRS Standards |
| agricultural produce | IFRS Standards |
| agriculture | IFRS Standards |
| allegation | ISA |
| allocation | IFRS Standards |
| allowance account | IFRS Standards |
| amortisation | IFRS Standards |