Subject | English | Hungarian |
account. | date of transition to IFRS | az IFRS-ekre történő áttérés időpontja |
comp., MS | Preparation of an Opening Balance Sheet at the Date of Transition to IFRS | Az IFRS rendszer bevezetésének napján érvényes nyitómérleg előkészítése (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)) |