| ტერმინი | სტანდარტის დასახელება |
|---|---|
| bad debt | IFRS Standards |
| balance | IFRS Standards |
| balance sheet | IFRS Standards |
| balance sheet liability method | IFRS Standards |
| bank | IFRS Standards |
| bank overdraft | IFRS Standards |
| banking arrangement | IFRS Standards |
| bankruptcy | IFRS Standards |
| bargain purchase | IFRS Standards |
| basic earnings per share | IFRS Standards |
| basis for conclusion | IFRS Standards |
| basis point | IFRS Standards |
| bearer biological asset | IFRS Standards |
| bearer plant | IFRS Standards |
| below-market rate of interest | IFRS Standards |