https://oldena.lpnu.ua/handle/ntb/24275| Title: | Impact of Translation on the Comparability of Financial Reports |
| Authors: | Mejzlik, Ladislav Roe, Jana |
| Bibliographic description (Ukraine): | Mejzlik L. Impact of Translation on the Comparability of Financial Reports / Ladislav Mejzlik, Jana Roe // Економіка і менеджмент : матеріали ІI Міжнародної конференції молодих вчених ЕМ-2011, 24–26 листопада 2011 р., Львів, Україна / Національний університет "Львівська політехніка". – Львів : Видавництво Львівської політехніки, 2011. – C. 172–175. – (3-й Міжнародний молодіжний фестиваль науки). – Bibliography: 7 titles. |
| Issue Date: | 2011 |
| Publisher: | Видавництво Львівської політехніки |
| Keywords: | IFRS translation financial reporting cultural differences globalization convergence |
| Abstract: | International financial reporting standards (IFRS) aim to provide unified guidance that would result in increased global comparability of financial reports. Because IFRS is written in English and subsequently translated to other languages, cultural differenes give rise to high potential for mistranslation and miscommunication when translating and interpreting standards and reports. Crucial for successful translation is the translator’s understanding of not only technical terminology but also the underlying concepts. |
| URI: | https://ena.lpnu.ua/handle/ntb/24275 |
| Content type: | Article |
| Appears in Collections: | Економіка і менеджмент (EM-2011 ). – 2011 р. |
| File | Description | Size | Format | |
|---|---|---|---|---|
| 58-Mejzlik-172-175.pdf | 180.56 kB | Adobe PDF | View/Open |
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