| ტერმინი | სტანდარტის დასახელება |
|---|---|
| material omissions | IFRS Standards |
| material opportunities | ESRS |
| material risks | ESRS |
| materiality | IFRS Standards |
| materiality | ISA |
| materiality | ESRS |
| matrix form of organisation | IFRS Standards |
| maturity | IFRS Standards |
| measured at fair value through other comprehensive income | IFRS Standards |
| measurement | IFRS Standards |
| measurement basis | IFRS Standards |
| measurement date | IFRS Standards |
| measurer or evaluator | ISA |
| members` shares | IFRS Standards |
| merchandise | IFRS Standards |