Terms containing date of the balance sheet

Subject	English	German
account.	date of closing the balance sheet	Bilanzstichtag
account.	date of closing the balance sheet	Bilanztag
account.	date of closing the balance sheet	Stichtag
account.	date of the balance sheet	Bilanzstichtag
account.	date of the balance sheet	Bilanztag
account.	date of the balance sheet	Stichtag
comp., MS	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))
account.	Raw materials,semi-finished and finished products,as well as merchandise,shall be valued at a maximum of the acquisition or manufacturing cost.If the cost is higher than the market value generally applicable on the date of the balance sheet,then such market value shall be determinative.	Niederstwertprinzip