I understand from the BED "standard" at UCSC that it is a residue, 0-based, half-open system. And all the examples make sense - on the positive strand.
For BED, It's the same regardless of the strand. The first base in the interval is at the start value and the last is end-1. The first base in the genome is 0.
For GTF, it's the same regardless of strand, the first base in the interval is at the start value and the last is end. The first base in the genome is 1.
I believe (start-1,end) would be the correct conversion for both strands, since the start and end position of the BED are just read left to right, regardless of the orientation of the feature.