 |
| Subject | English | Russian |
| gen. | date of preparation | дата составления (ABelonogov) |
| libr. | new edition in preparation, no known date of publication | готовится новое издание, дата выхода неизвестна |
| comp., MS | Preparation of an Opening Balance Sheet at the Date of Transition to IFRS | подготовка баланса для перехода на МСФО (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)) |