(Видавництво Львівської політехніки, 2011) Mejzlik, Ladislav; Roe, Jana
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.
