| ტერმინი | სტანდარტის დასახელება |
|---|---|
| binding sale agreement | IFRS Standards |
| binomial | IFRS Standards |
| biodiversity loss | ESRS |
| biodiversity or biological diversity | ESRS |
| biodiversity sensitive area | ESRS |
| biological asset | IFRS Standards |
| biological transformation | IFRS Standards |
| biosphere integrity or ecological integrity | ESRS |
| Black-Scholes-Merton formula | IFRS Standards |
| blue economy | ESRS |
| board of directors | IFRS Standards |
| bond | IFRS Standards |
| bonus issue | IFRS Standards |
| bonus plan | IFRS Standards |
| book of contracts | IFRS Standards |