| ტერმინი | სტანდარტის დასახელება |
|---|---|
| shares outstanding | IFRS Standards |
| shares reserved for issue | IFRS Standards |
| short seller | IFRS Standards |
| short-term employee benefits | IFRS Standards |
| short-term investment | IFRS Standards |
| short-term lease | IFRS Standards |
| significant component | ISA |
| significant deficiency in internal control | ISA |
| significant financing component | IFRS Standards |
| significant influence | IFRS Standards |
| significant restrictions | IFRS Standards |
| significant risk | ISA |
| sinking fund | IFRS Standards |
| site | ESRS |
| small entity | ISA |