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

Andreas Hellmann; Hector Perera; Chris Patel

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

Andreas Hellmann, Hector Perera, Chris Patel

Department of Accounting and Corporate Governance

Research output: Chapter in Book/Report/Conference proceeding › Conference proceeding contribution › peer-review

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 language	English
Title of host publication	Conference proceedings
Subtitle of host publication	Sixth Asia Pacific Interdisciplinary Research in Accounting Conference
Place of Publication	Sydney
Publisher	University of Sydney
Number of pages	20
Publication status	Published - 2010
Event	Asia Pacific Interdisciplinary Research in Accounting Conference (6th : 2010) - Sydney Duration: 11 Jul 2010 → 13 Jul 2010

Conference

Conference	Asia Pacific Interdisciplinary Research in Accounting Conference (6th : 2010)
City	Sydney
Period	11/07/10 → 13/07/10

Cite this

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title = "Equivalence of IFRS across languages: translation issues from English to German",

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.",

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year = "2010",

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Equivalence of IFRS across languages: translation issues from English to German. / Hellmann, Andreas; Perera, Hector; Patel, Chris.
Conference proceedings: Sixth Asia Pacific Interdisciplinary Research in Accounting Conference. Sydney: University of Sydney, 2010.

Research output: Chapter in Book/Report/Conference proceeding › Conference proceeding contribution › peer-review

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T1 - Equivalence of IFRS across languages

T2 - Asia Pacific Interdisciplinary Research in Accounting Conference (6th : 2010)

AU - Hellmann, Andreas

AU - Perera, Hector

AU - Patel, Chris

PY - 2010

Y1 - 2010

N2 - 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.

AB - 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.

M3 - Conference proceeding contribution

BT - Conference proceedings

PB - University of Sydney

CY - Sydney

Y2 - 11 July 2010 through 13 July 2010

ER -

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

Abstract

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