| ტერმინი | სტანდარტის დასახელება |
|---|---|
| rate regulation | IFRS Standards |
| rate regulator | IFRS Standards |
| rate-regulated activity | IFRS Standards |
| rate-regulatory scheme | IFRS Standards |
| rate-setting process | IFRS Standards |
| raw material | ESRS |
| reacquired right | IFRS Standards |
| real estate | IFRS Standards |
| realisable value | IFRS Standards |
| reasonable assurance | ISA |
| reasonable assurance engagement | ISA |
| reasonable estimate | IFRS Standards |
| reasonably possible | IFRS Standards |
| reassessment | IFRS Standards |
| rebalancing | IFRS Standards |