| ტერმინი | სტანდარტის დასახელება |
|---|---|
| unearned finance income | IFRS Standards |
| unguaranteed residual value | IFRS Standards |
| uniform accounting policy | IFRS Standards |
| unit of account | IFRS Standards |
| unit of production | IFRS Standards |
| unit trust | IFRS Standards |
| unit value | IFRS Standards |
| unitholder | IFRS Standards |
| uniting of interests | IFRS Standards |
| unit-linking feature | IFRS Standards |
| unmodified opinion | ISA |
| unobservable inputs | IFRS Standards |
| unrecognised | IFRS Standards |
| unrecognised financial instrument | IFRS Standards |
| upfront fee | IFRS Standards |