| ტერმინი | სტანდარტის დასახელება |
|---|---|
| commodity | IFRS Standards |
| comparability | IFRS Standards |
| comparability | ISA |
| comparability over time | IFRS Standards |
| comparable interim period | IFRS Standards |
| comparative financial statements | ISA |
| comparative information | ISA |
| comparative information | IFRS Standards |
| comparative statement of financial position | IFRS Standards |
| comparatives | ISA |
| compensation | IFRS Standards |
| compilation engagement | ISA |
| complementary user entity controls | ISA |
| complete set of financial statements | IFRS Standards |
| completeness | IFRS Standards |