| ტერმინი | სტანდარტის დასახელება |
|---|---|
| debt-to-equity ratio | IFRS Standards |
| decarbonisation levers | ESRS |
| decision maker | IFRS Standards |
| decision-making process | IFRS Standards |
| decision-making rights | IFRS Standards |
| decision-useful information | IFRS Standards |
| decommissioning costs | IFRS Standards |
| decommissioning liability | IFRS Standards |
| deductible temporary difference | IFRS Standards |
| deemed cost | IFRS Standards |
| defer | IFRS Standards |
| deferred acquisition costs | IFRS Standards |
| deferred income | IFRS Standards |
| deferred tax | IFRS Standards |
| deferred tax asset | IFRS Standards |