| ტერმინი | სტანდარტის დასახელება |
|---|---|
| joint arrangement | IFRS Standards |
| joint control | IFRS Standards |
| joint operation | IFRS Standards |
| joint operator | IFRS Standards |
| joint venture | IFRS Standards |
| joint venturer | IFRS Standards |
| jointly controlled entity | IFRS Standards |
| judgement | IFRS Standards |
| jurisdiction | IFRS Standards |