| ტერმინი | სტანდარტის დასახელება |
|---|---|
| director | ISA |
| director | IFRS Standards |
| disaggregated information | IFRS Standards |
| disaggregation of revenue | IFRS Standards |
| discharge | ESRS |
| disclaimer of opinion | ISA |
| disclose | IFRS Standards |
| disclosure | IFRS Standards |
| disclosure of government assistance | IFRS Standards |
| disclosure of interests in other entities | IFRS Standards |
| disclosure requirements | IFRS Standards |
| discontinued operation | IFRS Standards |
| discontinuing operation | IFRS Standards |
| discount rate | IFRS Standards |
| discounted cash flow projections | IFRS Standards |