| ტერმინი | სტანდარტის დასახელება |
|---|---|
| disposal group | IFRS Standards |
| disposal plan | IFRS Standards |
| disposal transaction | IFRS Standards |
| distribution costs | IFRS Standards |
| dividend | IFRS Standards |
| dividend | ISA |
| dividend declared | IFRS Standards |
| dividend payable | IFRS Standards |
| dividend received | IFRS Standards |
| dividend yield | IFRS Standards |
| domicile of entity | IFRS Standards |
| double materiality | ESRS |
| doubtful debt | IFRS Standards |
| downstream transaction | IFRS Standards |
| dual listed corporation | IFRS Standards |