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| English | French |
| opening balance | solde d'ouverture (The balance of an account at the start of an accounting period) |
| opening balance | solde d'ouvertue (The balance of an account at the beginning of a fiscal period) |
| opening chevron | chevron ouvrant (The " character) |
| opening curly quotation mark | guillemets anglais ouvrants (The " character) |
| opening date | date d'ouverture (The date on which an opening balance is entered) |
| opening parenthesis | parenthèse ouvrante (The opening round bracket character) |
| opening quotation mark | guillemets anglais ouvrants (The " character) |
| Preparation of an Opening Balance Sheet at the Date of Transition to IFRS | Préparation d'un bilan d'ouverture à la date de transition aux normes 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)) |