| ტერმინი | სტანდარტის დასახელება |
|---|---|
| qualified opinion | ISA |
| qualifying asset | IFRS Standards |
| qualifying insurance policy | IFRS Standards |
| qualitative characteristics | IFRS Standards |
| quality control | ISA |
| quality management | ISA |
| quantitative disclosures | IFRS Standards |
| quantitative thresholds | IFRS Standards |
| quoted equity instrument | IFRS Standards |
| quoted market price | IFRS Standards |