English translation: Change in accounting standards reserve
Login or register (free and only takes a few minutes) to participate in this question.
You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.
I have also seen, and used myself, "First time adoption reserve".
The IAS/IFRS is quite detailed about procedure for First Time Adoption, including the setting up of this reserve----particularly in relation to differences arising from the revaluation of assets and liabilities due to the change in accounting treatment.
xxxDCypher Local time: 13:18 Specializes in field Native speaker of: English PRO pts in category: 246