| ტერმინი | სტანდარტის დასახელება |
|---|---|
| on a going concern basis | IFRS Standards |
| on a routine basis | ISA |
| on a stand-alone basis | IFRS Standards |
| onerous contract | IFRS Standards |
| on-the-job | ISA |
| opening balance | IFRS Standards |
| opening balance | ISA |
| opening IFRS statement of financial position | IFRS Standards |
| operating activities | IFRS Standards |
| operating cycle | IFRS Standards |
| operating cycle | ISA |
| operating lease | IFRS Standards |
| operating segment | IFRS Standards |
| operational control | ESRS |
| operator | IFRS Standards |