ტერმინი | სტანდარტის დასახელება |
---|---|
ultimate controlling party | IFRS Standards |
ultimate responsibility | ISA |
unadjusted financial information | ISA |
unamortised | IFRS Standards |
unbundle | IFRS Standards |
uncertain event | IFRS Standards |
uncertainty | ISA |
uncorrected misstatements | ISA |
underlying data | ISA |
underlying subject matter | ISA |
underlying variable | IFRS Standards |
understandability | IFRS Standards |
understanding of the entity and its environment | ISA |
undistributed earnings | IFRS Standards |
undrawn loan commitment | IFRS Standards |