| ტერმინი | სტანდარტის დასახელება |
|---|---|
| replacement cost of an asset | IFRS Standards |
| repledge | IFRS Standards |
| report on the description and design of controls at a service organization | ISA |
| report on the description, design and operating effectiveness of controls at a service organization | ISA |
| reportable segment | IFRS Standards |
| reported cash flows | IFRS Standards |
| reporting currency | IFRS Standards |
| reporting date | IFRS Standards |
| reporting entity | IFRS Standards |
| reporting package | IFRS Standards |
| reporting period | IFRS Standards |
| repurchase agreement | IFRS Standards |
| research | IFRS Standards |
| reserve | IFRS Standards |
| reserve of cash flow hedges | IFRS Standards |