| ტერმინი | სტანდარტის დასახელება |
|---|---|
| loans payable | IFRS Standards |
| lobbying activities | ESRS |
| locked-in GHG emissions | ESRS |
| longevity | ESRS |
| long-term asset | IFRS Standards |
| long-term employee benefits | IFRS Standards |
| long-term investment | IFRS Standards |
| loss | IFRS Standards |
| loss allowance | IFRS Standards |
| loss event | IFRS Standards |
| loss of control | IFRS Standards |
| loss per share | IFRS Standards |