| ტერმინი | სტანდარტის დასახელება |
|---|---|
| discretionary participation feature | IFRS Standards |
| discrimination | ESRS |
| disposal group | IFRS Standards |
| disposal plan | IFRS Standards |
| disposal transaction | IFRS Standards |
| distribution costs | IFRS Standards |
| dividend | IFRS Standards |
| dividend | ISA |
| dividend yield | IFRS Standards |
| dividends declared | IFRS Standards |
| dividends payable | IFRS Standards |
| dividends received | IFRS Standards |
| domicile of entity | IFRS Standards |
| double materiality | ESRS |
| doubtful debt | IFRS Standards |