| ტერმინი | სტანდარტის დასახელება |
|---|---|
| other price risk | IFRS Standards |
| out of the money | IFRS Standards |
| outcome of accounting estimate | ISA |
| output method | IFRS Standards |
| outright sale | IFRS Standards |
| over time | IFRS Standards |
| overall audit strategy | ISA |
| overheads | IFRS Standards |
| over-the-counter market | IFRS Standards |
| overtime | ESRS |
| own credit risk | IFRS Standards |
| own workforce/own workers | ESRS |
| owner | IFRS Standards |
| owner-occupied property | IFRS Standards |
| owners` equity | IFRS Standards |