Add to ORKGConvergence has been supported by the notion that a single set of high-quality global accounting standards is an important means of enhancing comparability of financial statements. The purpose of this study is to emphasize translation of International Financial Reporting Standards (IFRS) as an impediment for a consistent application and interpretation across countries. Specifically, we critically analyse literature that combines the fields of linguistics and accounting and examine the quality of IFRS translation. Using Germany as a case study, we provide evidence that the translation of selected IFRS from English to German is not equivalent to the original version.20 page(s
Convergence of accounting standards in the context of the European Union is defined by the European ...
Purpose: The purpose of this paper is to examine the concept of translation equivalence in extant re...
German companies are having difficulties translating financial statements from German accounting sta...
In order to satisfy the financial needs of an increasingly globalized world, regulators and accounti...
A call for a uniform high quality set of international accounting standards emerged in professional ...
I assess whether IFRS translations published by the IASB improve non-English-speaking firms’ account...
"March 2011"Thesis (PhD) -- Macquarie University, Faculty of Business and Economics, Dept. of Accoun...
Following the trend toward a globalized accounting standard, many non-English-speaking countries hav...
Purpose The purpose of this paper is to examine translation in the context of International Financia...
The use of technical terms to communicate accounting information can lead to misunderstandings when ...
Translation research in accounting has in the past decades recognized the significance of translatio...
AbstractBusiness globalization, political and economical evolutions have led to the need for regiona...
This article focuses on linguistic comparability and the understanding of accounting terms between l...
International Financial Reporting Standards (IFRS) and the related materials have been translated in...
The objective of this study is to demonstrate the degree to which debate about translation in the EU...
Convergence of accounting standards in the context of the European Union is defined by the European ...
Purpose: The purpose of this paper is to examine the concept of translation equivalence in extant re...
German companies are having difficulties translating financial statements from German accounting sta...
In order to satisfy the financial needs of an increasingly globalized world, regulators and accounti...
A call for a uniform high quality set of international accounting standards emerged in professional ...
I assess whether IFRS translations published by the IASB improve non-English-speaking firms’ account...
"March 2011"Thesis (PhD) -- Macquarie University, Faculty of Business and Economics, Dept. of Accoun...
Following the trend toward a globalized accounting standard, many non-English-speaking countries hav...
Purpose The purpose of this paper is to examine translation in the context of International Financia...
The use of technical terms to communicate accounting information can lead to misunderstandings when ...
Translation research in accounting has in the past decades recognized the significance of translatio...
AbstractBusiness globalization, political and economical evolutions have led to the need for regiona...
This article focuses on linguistic comparability and the understanding of accounting terms between l...
International Financial Reporting Standards (IFRS) and the related materials have been translated in...
The objective of this study is to demonstrate the degree to which debate about translation in the EU...
Convergence of accounting standards in the context of the European Union is defined by the European ...
Purpose: The purpose of this paper is to examine the concept of translation equivalence in extant re...
German companies are having difficulties translating financial statements from German accounting sta...