The use of technical terms to communicate accounting information can lead to
misunderstandings when the meaning of such terms is not fully appreciated by the recipient …

This study examines implementation of International Financial Reporting Standards (IFRS)
by European Union (EU) companies. All listed EU companies are required to prepare their …

'Comparability'is a very difficult notion to understand even within a country, let alone
globally. We have not really had much literature that helps us understand what is meant by …

The International Accounting Standards Board (IASB) acquired greater legitimacy and
stature when the European Union (EU) decided to require all listed companies to prepare …

No country exists in isolation, and as developing countries like Nigeria aspire
to'international'standards of accountability and governance suited to the developed …

This paper explores the implications of language translation in accounting. It draws on
research on translation in other disciplines, and on insights from applied linguistics. It …

Purpose The purpose of this paper is to increase the awareness of the implications of
language translation for accounting standard setting, education and research, and to work …

Executive summary Prior research in linguistics, translation studies and accounting identifies
problems and limitations of translation between languages. Such problems also occur in the …

EU Regulation requires that any international accounting standards (International Financial
Reporting Standards, IFRS) and interpretations (IFRIC) pronounced by the International …

Abstract The International Financial Reporting Standards (IFRS) have been widely adopted
well beyond English-speaking jurisdictions. Using the Finnish translation of the IFRS as a …