| ტერმინი | სტანდარტის დასახელება |
|---|---|
| rebates | IFRS Standards |
| rebuttable presumption | IFRS Standards |
| recalculation | ISA |
| receipts | IFRS Standards |
| receivables | IFRS Standards |
| reclassification adjustment | IFRS Standards |
| reclassification date | IFRS Standards |
| reclassified item | IFRS Standards |
| recognised financial instrument | IFRS Standards |
| recognised quality standards for carbon credits | ESRS |
| recognition | IFRS Standards |
| recognition as an expense | IFRS Standards |
| recognition criterion | IFRS Standards |
| reconciliation | IFRS Standards |
| recordable work-related injury or ill health | ESRS |