| ტერმინი | სტანდარტის დასახელება |
|---|---|
| below-market terms | IFRS Standards |
| benchmark treatment | IFRS Standards |
| beneficiary | IFRS Standards |
| benefit | IFRS Standards |
| benefit improvements | IFRS Standards |
| Best Available Technique-Associated Emission Level (BAT-AEL) | ESRS |
| Best Available Technique-Associated Environmental Performance Level (BAT-AEPL) | ESRS |
| Best Available Techniques (BAT) | ESRS |
| Best Available Techniques (BAT) conclusions | ESRS |
| best estimate | IFRS Standards |
| bias | IFRS Standards |
| bid bonds | IFRS Standards |
| bid price | IFRS Standards |
| bid-ask spread | IFRS Standards |
| bill-and-hold arrangements | IFRS Standards |