| ტერმინი | სტანდარტის დასახელება |
|---|---|
| deposit in water and soil | ESRS |
| depreciable amount | IFRS Standards |
| depreciable asset | IFRS Standards |
| depreciation | IFRS Standards |
| depreciation expense | IFRS Standards |
| depreciation method | IFRS Standards |
| depreciation rate | IFRS Standards |
| derecognition | IFRS Standards |
| derivative | IFRS Standards |
| derivative asset | IFRS Standards |
| derivative clearing agreement | IFRS Standards |
| derivative financial instrument | IFRS Standards |
| derivative liabilities | IFRS Standards |
| desertification | ESRS |
| designated and effective hedging instrument | IFRS Standards |