Impact of Translation on the Comparability of Financial Reports

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dc.contributor.authorMejzlik, Ladislav
dc.contributor.authorRoe, Jana
dc.date.accessioned2014-04-10T15:11:01Z
dc.date.available2014-04-10T15:11:01Z
dc.date.issued2011
dc.description.abstractInternational 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.identifier.citationMejzlik 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.urihttps://ena.lpnu.ua/handle/ntb/24275
dc.language.isoenuk_UA
dc.publisherВидавництво Львівської політехнікиuk_UA
dc.subjectIFRSuk_UA
dc.subjecttranslationuk_UA
dc.subjectfinancial reportinguk_UA
dc.subjectcultural differencesuk_UA
dc.subjectglobalizationuk_UA
dc.subjectconvergenceuk_UA
dc.titleImpact of Translation on the Comparability of Financial Reportsuk_UA
dc.typeArticleuk_UA

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Економіка і менеджмент (EM-2011 ). – 2011 р.