| Preparazione bilancio di apertura alla data di transizione ai principi contabili internazionali | Preparation of an Opening Balance Sheet at the Date of Transition to 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) (IFRS) |
