| ტერმინი | სტანდარტის დასახელება |
|---|---|
| water withdrawal | ESRS |
| wear and tear | IFRS Standards |
| weather derivatives | IFRS Standards |
| weighted average | IFRS Standards |
| weighted average cost formula | IFRS Standards |
| weighted average number of ordinary shares outstanding during the period | IFRS Standards |
| wholly-owned subsidiary | IFRS Standards |
| willing party | IFRS Standards |
| wind-up | IFRS Standards |
| work in progress | IFRS Standards |
| workers` representatives | ESRS |
| working capital | IFRS Standards |
| working capital | ISA |
| working papers | ISA |
| work-life balance | ESRS |