Impact of Translation on the Comparability of Financial Reports
| 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.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.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.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 |