| ტერმინი | სტანდარტის დასახელება |
|---|---|
| held for resale | IFRS Standards |
| held for sale | IFRS Standards |
| held for trading | IFRS Standards |
| high climate impact sectors | ESRS |
| highly probable | IFRS Standards |
| historical cost | IFRS Standards |
| historical financial information | ISA |
| historical summaries | IFRS Standards |
| host contract | IFRS Standards |
| host instrument | IFRS Standards |
| hybrid contract | IFRS Standards |
| hybrid instrument | IFRS Standards |
| hyperinflation | IFRS Standards |
| hyperinflationary economy | IFRS Standards |