| ტერმინი | სტანდარტის დასახელება |
|---|---|
| opinion | ISA |
| opportunities | ESRS |
| option | IFRS Standards |
| option contract | IFRS Standards |
| option pricing model | IFRS Standards |
| order book | ISA |
| orderly transaction | IFRS Standards |
| ordinary activities | IFRS Standards |
| ordinary equity holders | IFRS Standards |
| ordinary share | IFRS Standards |
| original cost | IFRS Standards |
| origination costs | IFRS Standards |
| other comprehensive income | IFRS Standards |
| other information | ISA |
| other long-term employee benefits | IFRS Standards |