| ტერმინი | სტანდარტის დასახელება |
|---|---|
| borrower | IFRS Standards |
| borrowing costs | IFRS Standards |
| borrowings | IFRS Standards |
| brand | IFRS Standards |
| brand name | IFRS Standards |
| breakage amount | IFRS Standards |
| BREF or EU Best Available Techniques reference documents | ESRS |
| bribery | ESRS |
| building | IFRS Standards |
| business | IFRS Standards |
| business combination | IFRS Standards |
| business model | IFRS Standards |
| business model | ESRS |
| business model `originate and hold` | IFRS Standards |
| business relationships | ESRS |