![]() |
English | Russian |
balance sheet | баланс (A statement of the financial position of an organization that reports the state of assets, liabilities, and equity on a specified date) |
balance sheet | балансовый отчёт (A statement of the financial position of an organization that reports the state of assets, liabilities, and equity on a specified date) |
balance sheet account | балансовый счёт (An account that describes the changes in value reported on a balance sheet) |
balance sheet transaction | проводка по счетам баланса (A posted ledger transaction that is associated with a balance account, asset account, or liability account) |
Preparation of an Opening Balance Sheet at the Date of Transition to IFRS | подготовка баланса для перехода на МСФО (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)) |