| ტერმინი | სტანდარტის დასახელება |
|---|---|
| ultimate controlling party | IFRS Standards |
| unamortised | IFRS Standards |
| unbundle | IFRS Standards |
| uncertain event | IFRS Standards |
| uncertainty | ISA |
| uncorrected misstatements | ISA |
| underlying data | ISA |
| underlying subject matter | ISA |
| underlying variable | IFRS Standards |
| understandability | IFRS Standards |
| understanding of the entity and its environment | ISA |
| undistributed earnings | IFRS Standards |
| undrawn loan commitment | IFRS Standards |
| undue cost or effort | IFRS Standards |
| unearned finance income | IFRS Standards |