| ტერმინი | სტანდარტის დასახელება |
|---|---|
| pay | ESRS |
| payroll | ISA |
| pension | IFRS Standards |
| pension scheme | IFRS Standards |
| performance | IFRS Standards |
| performance bond | IFRS Standards |
| performance condition | IFRS Standards |
| performance materiality | ISA |
| performance obligation | IFRS Standards |
| period of service | IFRS Standards |
| period of use | IFRS Standards |
| period-specific effects | IFRS Standards |
| perpetual inventory records | ISA |
| perpetual debt instrument | IFRS Standards |
| personnel | IFRS Standards |