| Subject | English | Catalan |
| libr. | date of printing | data d'impressió |
| libr. | date of publication | data d'impressió |
| libr. | date of publication | data d'aparició |
| comp., MS | date range | interval de dates (The time span between the start and end dates) |
| comp., MS | Preparation of an Opening Balance Sheet at the Date of Transition to IFRS | Preparació d'un balanç inicial a la data de transició als 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)) |