- Preparation of an Opening Balance Sheet at the Date of Transition to IFRS
- "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)."تجهيز الميزانية العمومية الافتتاحية في تاريخ الانتقال إلى IFRS
English-Arabic terms dictionary. 2015.