| DC Field | Value | Language |
|---|
| dc.contributor.author | Mejzlik, Ladislav | - |
| dc.contributor.author | Roe, Jana | - |
| dc.date.accessioned | 2014-04-10T15:11:01Z | - |
| dc.date.available | 2014-04-10T15:11:01Z | - |
| dc.date.issued | 2011 | - |
| dc.identifier.citation | 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. | uk_UA |
| dc.identifier.uri | https://ena.lpnu.ua/handle/ntb/24275 | - |
| dc.description.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. | uk_UA |
| dc.language.iso | en | uk_UA |
| dc.publisher | Видавництво Львівської політехніки | uk_UA |
| dc.subject | IFRS | uk_UA |
| dc.subject | translation | uk_UA |
| dc.subject | financial reporting | uk_UA |
| dc.subject | cultural differences | uk_UA |
| dc.subject | globalization | uk_UA |
| dc.subject | convergence | uk_UA |
| dc.title | Impact of Translation on the Comparability of Financial Reports | uk_UA |
| dc.type | Article | uk_UA |
| Appears in Collections: | Економіка і менеджмент (EM-2011 ). – 2011 р.
|
