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1 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)."English-Arabic terms dictionary > Preparation of an Opening Balance Sheet at the Date of Transition to IFRS
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2 financial statement
"A statement of a company's financial state as of the end of a defined period. A financial statement may include an operating statement (an income statement showing the results in terms of profit and loss of normal business activities), a balance sheet (assets and liabilities), and other financial information."
См. также в других словарях:
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