Terms containing date of transition to IFRS

Subject	English	Romanian
account.	date of transition to IFRS	data trecerii la IFRS
comp., MS	Preparation of an Opening Balance Sheet at the Date of Transition to IFRS	Pregătirea unei balanțe deschise la data tranziției către 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))