| ტერმინი | სტანდარტის დასახელება |
|---|---|
| modified opinion | ISA |
| monetary asset | IFRS Standards |
| monetary item | IFRS Standards |
| monitoring | ISA |
| monitoring of controls | ISA |
| mortality risk | IFRS Standards |
| most advantageous market | IFRS Standards |
| motor vehicle | IFRS Standards |
| multi-employer plan | IFRS Standards |
| multiple arrangements | IFRS Standards |
| multiple embedded derivatives | IFRS Standards |
| mutual entity | IFRS Standards |
| mutual fund | IFRS Standards |
| mutual insurance company | IFRS Standards |