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Preparação de um Balanço de Abertura à Data da Transição para as Normas IFRS
comp., MS	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))