| ტერმინი | სტანდარტის დასახელება |
|---|---|
| land degradation | ESRS |
| landfill | ESRS |
| land-system (change) | ESRS |
| land-use (change) | ESRS |
| last-in, first-out | IFRS Standards |
| layer component | IFRS Standards |
| lease | IFRS Standards |
| lease incentives | IFRS Standards |
| lease liability | IFRS Standards |
| lease modification | IFRS Standards |
| lease payments | IFRS Standards |
| lease term | IFRS Standards |
| leaseback | IFRS Standards |
| leased asset | IFRS Standards |
| leasehold interest | IFRS Standards |