| ტერმინი | სტანდარტის დასახელება |
|---|---|
| deferred tax asset | IFRS Standards |
| deferred tax liability | IFRS Standards |
| deficiency in internal control | ISA |
| deficit balance | IFRS Standards |
| defined benefit liability | IFRS Standards |
| defined benefit obligation | IFRS Standards |
| defined benefit plan | IFRS Standards |
| defined contribution plans | IFRS Standards |
| deforestation | ESRS |
| degradation or degraded ecosystem | ESRS |
| demand deposit | IFRS Standards |
| departure | IFRS Standards |
| dependencies | ESRS |
| deposit accounting | IFRS Standards |
| deposit component | IFRS Standards |