 |
| English | German |
| opening balance | Anfangssaldo (The balance of an account at the start of an accounting period) |
| opening balance | Eröffnungssaldo (The balance of an account at the start of an accounting period) |
| opening chevron | linkes Chevron (The " character) |
| opening curly quotation mark | öffnendes typografisches Anführungszeichen (The " character) |
| opening parenthesis | runde Klammer links (The opening round bracket character) |
| opening quotation mark | öffnendes Anführungszeichen (The " character) |
| Preparation of an Opening Balance Sheet at the Date of Transition to IFRS | Vorbereitung einer Eröffnungsbilanz für das Datum des Übergangs zu 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)) |