Terms containing Date of

Subject	English	Chinese simplified
comp., MS	Preparation of an Opening Balance Sheet at the Date of Transition to IFRS	过渡到 IFRS 的日期的期初资产负债表准备 (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))