| ტერმინი | სტანდარტის დასახელება |
|---|---|
| free, prior and informed consent (FPIC) | ESRS |
| freshwater | ESRS |
| fully proportionate (pro rata) share of the cash flows | IFRS Standards |
| functional currency | IFRS Standards |
| functional currency normalisation date | IFRS Standards |
| fund manager | IFRS Standards |
| fundamental errors | IFRS Standards |
| funding | IFRS Standards |
| funding (of retirement benefits) | IFRS Standards |
| funding of post-employment benefits | IFRS Standards |
| further procedures | ISA |
| future cash flow | IFRS Standards |
| future economic benefit | IFRS Standards |
| futures contract | IFRS Standards |