| ტერმინი | სტანდარტის დასახელება |
|---|---|
| controlled entity | IFRS Standards |
| controls at the service organization | ISA |
| controls at the subservice organization | ISA |
| convergence | IFRS Standards |
| conversion option | IFRS Standards |
| convertible bond | IFRS Standards |
| convertible debt | IFRS Standards |
| convertible instrument | IFRS Standards |
| convertible preference share | IFRS Standards |
| co-operative entity | IFRS Standards |
| copyright | IFRS Standards |
| corporate asset | IFRS Standards |
| corporate culture | ESRS |
| corporate governance | ISA |
| corresponding figures | ISA |