| ტერმინი | სტანდარტის დასახელება |
|---|---|
| letter of credit | IFRS Standards |
| level 1 inputs | IFRS Standards |
| level 2 input | IFRS Standards |
| level 3 input | IFRS Standards |
| level of rounding | IFRS Standards |
| leverage | IFRS Standards |
| leverage | ESRS |
| levy | IFRS Standards |
| liability | IFRS Standards |
| liability adequacy test | IFRS Standards |
| liability assumed | IFRS Standards |
| liability component | IFRS Standards |
| licensing agreement | IFRS Standards |
| life-contingent annuity | IFRS Standards |
| lifetime expected credit loss | IFRS Standards |