Terms containing Date of

Subject	English	Korean
comp., MS	Preparation of an Opening Balance Sheet at the Date of Transition to IFRS	IFRS로의 전환일 당시 개시 대차대조표 준비 (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))