| comp., MS | Preparation of an Opening Balance Sheet at the Date of Transition to IFRS | Préparation d'un bilan d'ouverture à la date de transition aux normes 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)) |