| ტერმინი | სტანდარტის დასახელება |
|---|---|
| scope 3 category | ESRS |
| scope 3 GHG emissions | ESRS |
| scope limitation | ISA |
| scope of audit | ISA |
| scope of review | ISA |
| securities | IFRS Standards |
| securitisation | IFRS Standards |
| segment | IFRS Standards |
| segment asset | IFRS Standards |
| segment information | ISA |
| segment manager | IFRS Standards |
| segment profit or loss | IFRS Standards |
| segment Reporting | IFRS Standards |
| segment revenue | IFRS Standards |
| self-constructed asset | IFRS Standards |