| ტერმინი | სტანდარტის დასახელება |
|---|---|
| leases of low-value assets | IFRS Standards |
| legal entity | IFRS Standards |
| legal framework | ISA |
| legal obligation | IFRS Standards |
| legal parent | IFRS Standards |
| legal release | IFRS Standards |
| legal rights | IFRS Standards |
| legal subsidiary | IFRS Standards |
| legally enforceable right | IFRS Standards |
| legislative requirement | IFRS Standards |
| legitimate representatives | ESRS |
| lender | IFRS Standards |
| lessee | IFRS Standards |
| lessee`s incremental borrowing rate of interest | IFRS Standards |
| lessor | IFRS Standards |