| ტერმინი | სტანდარტის დასახელება |
|---|---|
| sufficiency (of audit evidence) | ISA |
| suitable criteria | ISA |
| suitably qualified external person | ISA |
| summary financial statements | ISA |
| superannuation scheme | IFRS Standards |
| supplementary information | ISA |
| supplier | ESRS |
| supplier | IFRS Standards |
| supply chain | ESRS |
| Supreme Audit Institution | ISA |
| surety bonds | IFRS Standards |
| surface water | ESRS |
| surplus in the plan | IFRS Standards |
| surrender option | IFRS Standards |
| surrender values | IFRS Standards |