Terms containing date of the balance sheet

Subject	English	French
account.	date of closing the balance sheet	date de clôture de l'exercice
account.	date of closing the balance sheet	date de clôture des comptes
account.	date of closing the balance sheet	date du bilan
account.	date of closing the balance sheet	jour du bilan
account.	date of the balance sheet	date de clôture de l'exercice
account.	date of the balance sheet	date de clôture des comptes
account.	date of the balance sheet	date du bilan
account.	date of the balance sheet	jour du bilan
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))
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.	principe de la valeur minimum