| ტერმინი | სტანდარტის დასახელება |
|---|---|
| sponsoring employers | IFRS Standards |
| spot exchange rate | IFRS Standards |
| spot rate | IFRS Standards |
| staff | ISA |
| stakeholder engagement | ESRS |
| stakeholders | ESRS |
| stand-alone derivative | IFRS Standards |
| stand-alone entity | IFRS Standards |
| stand-alone selling price | IFRS Standards |
| stand-by credit facilities | IFRS Standards |
| Standing Interpretation Committee | IFRS Standards |
| start-up costs | IFRS Standards |
| state | IFRS Standards |
| state employee benefit plan | IFRS Standards |
| statement of cash flows | IFRS Standards |