| ტერმინი | სტანდარტის დასახელება |
|---|---|
| self-insurance | IFRS Standards |
| self-interest threat | ISA |
| self-review treat | ISA |
| seller-lessee | IFRS Standards |
| selling price | IFRS Standards |
| sensitive commercial information | ISA |
| sensitive information | ESRS |
| sensitivity analysis | IFRS Standards |
| separability | IFRS Standards |
| separability criterion | IFRS Standards |
| separate financial statements | IFRS Standards |
| separate vehicle | IFRS Standards |
| separately identifiable | IFRS Standards |
| service auditor | ISA |
| service concession arrangement | IFRS Standards |