| ტერმინი | სტანდარტის დასახელება |
|---|---|
| pre-combination | IFRS Standards |
| precondition | ISA |
| predecessor auditor | ISA |
| preference dividend | IFRS Standards |
| preference share | IFRS Standards |
| pre-issuance review | ISA |
| premium | IFRS Standards |
| preparer | IFRS Standards |
| prepayment risk | IFRS Standards |
| prepayments | IFRS Standards |
| present obligation | IFRS Standards |
| present value | IFRS Standards |
| present value of a defined benefit obligation | IFRS Standards |
| presentation | IFRS Standards |
| presentation currency | IFRS Standards |