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Preparação do Saldo Inicial na Data de Transição para as Normas IFRS
comp., MS, Braz.	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))