| ტერმინი | სტანდარტის დასახელება |
|---|---|
| contribution | IFRS Standards |
| contributor | IFRS Standards |
| control | IFRS Standards |
| control activities | ISA |
| control environment | ISA |
| control number | IFRS Standards |
| control objective | ISA |
| control of an investee | IFRS Standards |
| control of asset | IFRS Standards |
| control risk | ISA |
| controlled entity | IFRS Standards |
| controls at a subservice organization | ISA |
| controls at the service organization | ISA |
| convergence | IFRS Standards |
| conversion option | IFRS Standards |