Terms containing Date of

Subject	English	Chinese Taiwan
comp., MS	Preparation of an Opening Balance Sheet at the Date of Transition to IFRS	準備國際財務報告準則 IFRS 轉換日的期初資產負債表 (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))