| ტერმინი | სტანდარტის დასახელება |
|---|---|
| detection risk | ISA |
| determination of cost | IFRS Standards |
| development | IFRS Standards |
| development costs | IFRS Standards |
| diluted earnings per share | IFRS Standards |
| dilution | IFRS Standards |
| dilutive effect | IFRS Standards |
| dilutive potential ordinary shares | IFRS Standards |
| direct assistance | ISA |
| direct engagement | ISA |
| direct financial interest | ISA |
| direct labour | IFRS Standards |
| direct method | IFRS Standards |
| direct operating expenses | IFRS Standards |
| direct reporting assurance engagement | ISA |