| ტერმინი | სტანდარტის დასახელება |
|---|---|
| proportionate consolidation | IFRS Standards |
| proportionate interest | IFRS Standards |
| proposed auditor | ISA |
| prospective application | IFRS Standards |
| prospective financial information | ISA |
| protected area | ESRS |
| protective rights | IFRS Standards |
| provision | IFRS Standards |
| provisional value | IFRS Standards |
| prudence | IFRS Standards |
| public entity | IFRS Standards |
| public health and safety | ISA |
| public interest entity (PIE) | ISA |
| Public Interest Oversight Board (PIOB) | ISA |
| public sector | IFRS Standards |