| ტერმინი | სტანდარტის დასახელება |
|---|---|
| subclassification | IFRS Standards |
| subject matter | ISA |
| subject matter information | ISA |
| sublease | IFRS Standards |
| subsequent events | ISA |
| subsequent gain | IFRS Standards |
| subservice organization | ISA |
| subsidiary | IFRS Standards |
| subsidy | IFRS Standards |
| substances | ESRS |
| substances of concern | ESRS |
| substances of Very High Concern (SVHCs) | ESRS |
| substantiate | ISA |
| substantive procedure | ISA |
| substantively enacted | IFRS Standards |