| ტერმინი | სტანდარტის დასახელება |
|---|---|
| portfolio | IFRS Standards |
| portfolio hedge of interest rate risk | IFRS Standards |
| portfolio transfer | IFRS Standards |
| positive confirmation request | ISA |
| post-employment benefit plan | IFRS Standards |
| post-employment benefits | IFRS Standards |
| post-issuance review | ISA |
| post-tax profit or loss | IFRS Standards |
| post-vesting transfer restriction | IFRS Standards |
| potential ordinary share | IFRS Standards |
| potential voting rights | IFRS Standards |
| power | IFRS Standards |
| practitioner | ISA |
| practitioner`s expert | ISA |
| preceding reporting period | IFRS Standards |