| ტერმინი | სტანდარტის დასახელება |
|---|---|
| safeguards | ISA |
| safeguards in work environment | ISA |
| salary | IFRS Standards |
| sale | IFRS Standards |
| sale and leaseback transaction | IFRS Standards |
| sale of goods | IFRS Standards |
| sales orders | ISA |
| sales tax | ISA |
| sampling risk | ISA |
| sampling unit | ISA |
| scenario | ESRS |
| scenario analysis | ESRS |
| scope | IFRS Standards |
| scope 1 GHG emissions | ESRS |
| scope 2 GHG emissions | ESRS |