| ტერმინი | სტანდარტის დასახელება |
|---|---|
| professional scepticism | ISA |
| professional service | ISA |
| professional standards | ISA |
| profit | IFRS Standards |
| profit after tax | IFRS Standards |
| profit before tax | IFRS Standards |
| profit or loss | IFRS Standards |
| programming controls | ISA |
| progress | IFRS Standards |
| progress payments | IFRS Standards |
| prohibitions | IFRS Standards |
| projected unit credit method | IFRS Standards |
| projection | ISA |
| property interest | IFRS Standards |
| property, plant and equipment | IFRS Standards |