| ტერმინი | სტანდარტის დასახელება |
|---|---|
| reserve within equity | IFRS Standards |
| residual approach | IFRS Standards |
| residual cost | IFRS Standards |
| residual value | IFRS Standards |
| residual value guarantee | IFRS Standards |
| resource inflows | ESRS |
| resource outflows | ESRS |
| resource regeneration | ESRS |
| resource use optimisation | ESRS |
| responsible party | ISA |
| restatement | IFRS Standards |
| restructuring | IFRS Standards |
| restructuring contingent liability | IFRS Standards |
| restructuring provision | IFRS Standards |
| retail method | IFRS Standards |