| ტერმინი | სტანდარტის დასახელება |
|---|---|
| packaging | ESRS |
| paid in capital | IFRS Standards |
| par value | IFRS Standards |
| parent entity | IFRS Standards |
| parent-subsidiary relationship | IFRS Standards |
| partial disposal | IFRS Standards |
| partially-owned subsidiary | IFRS Standards |
| participant in a pension plan | IFRS Standards |
| partner | ISA |
| party to a joint arrangement | IFRS Standards |
| past business combination | IFRS Standards |
| past due | IFRS Standards |
| past event | IFRS Standards |
| past service cost | IFRS Standards |
| patent | IFRS Standards |