| ტერმინი | სტანდარტის დასახელება |
|---|---|
| LIFO | IFRS Standards |
| limited assurance engagement | ISA |
| line item | IFRS Standards |
| line of business | IFRS Standards |
| liquidity | IFRS Standards |
| liquidity presentation | IFRS Standards |
| liquidity risk | IFRS Standards |
| listed entity | ISA |
| litigation settlements | IFRS Standards |
| litigation support service | ISA |
| loan | IFRS Standards |
| loan asset | IFRS Standards |
| loan commitment | IFRS Standards |
| loan sub-participation | IFRS Standards |
| loans and receivables | IFRS Standards |