EN Preparation of an Opening Balance Sheet at the Date of Transition to IFRS
LV sākuma bilances sagatavošana uz datumu, kad notiek pāreja uz SFPS
RU подготовка баланса для перехода на МСФО
DE Vorbereitung einer Eröffnungsbilanz für das Datum des Übergangs zu IFRS
FR Préparation d'un bilan d'ouverture à la date de transition aux normes IFRS
Definīcija: A template that addresses, from a Finance & Accounting perspective, the significant activities required of companies to prepare their opening balance sheet at the date of transition to IFRS within the context of a conversion from previous Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS).
Microsoft Terminology 2023. Entry from the Microsoft Language Portal.
© 2023 Microsoft Corporation. All rights reserved.
