Equivalence of IFRS across languages

translation issues from English to German

Research output: Chapter in Book/Report/Conference proceedingConference proceeding contribution

Abstract

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.
Original languageEnglish
Title of host publicationConference proceedings
Subtitle of host publicationSixth Asia Pacific Interdisciplinary Research in Accounting Conference
Place of PublicationSydney
PublisherUniversity of Sydney
Number of pages20
Publication statusPublished - 2010
EventAsia Pacific Interdisciplinary Research in Accounting Conference (6th : 2010) - Sydney
Duration: 11 Jul 201013 Jul 2010

Conference

ConferenceAsia Pacific Interdisciplinary Research in Accounting Conference (6th : 2010)
CitySydney
Period11/07/1013/07/10

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  • Cite this

    Hellmann, A., Perera, H., & Patel, C. (2010). Equivalence of IFRS across languages: translation issues from English to German. In Conference proceedings: Sixth Asia Pacific Interdisciplinary Research in Accounting Conference Sydney: University of Sydney.