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Equivalence of IFRS across languages : translation issues from English to German

Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.14/145182

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Title: Equivalence of IFRS across languages : translation issues from English to German
Related: Asia Pacific Interdisciplinary Research in Accounting Conference (6th : 2010) (11 - 13 July 2010 : Sydney)
Related: Conference proceedings : Sixth Asia Pacific Interdisciplinary Research in Accounting Conference
Related: http://apira2010.econ.usyd.edu.au/conference_proceedings/APIRA-2010-198-Hellmann-Equivalence-of-IFRS-across-languages.pdf
Publisher: Sydney : University of Sydney
Date: 2010
FoR/RFCD Code(s): 150100 Accounting, Auditing and Accountability
Author/Creator: Hellmann, Andreas
Author/Creator: Perera, Hector
Author/Creator: Patel, Chris
Description: Convergence 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.
Description: 20 page(s)
Subject Keyword: 150100 Accounting, Auditing and Accountability
Resource Type: conference paper
Organisation: Macquarie University. Dept. of Accounting and Finance

Identifier: http://hdl.handle.net/1959.14/145182
Identifier: mq-rm-2009010316
Language: eng
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