| ტერმინი | სტანდარტის დასახელება |
|---|---|
| habitat | ESRS |
| habitat fragmentation | ESRS |
| Handbook | ISA |
| harassment | ESRS |
| harvest | IFRS Standards |
| hazardous waste | ESRS |
| hedge | IFRS Standards |
| hedge accounting | IFRS Standards |
| hedge effectiveness | IFRS Standards |
| hedge ineffectiveness | IFRS Standards |
| hedge ratio | IFRS Standards |
| hedged item | IFRS Standards |
| hedging | IFRS Standards |
| hedging instrument | IFRS Standards |
| hedging relationship | IFRS Standards |