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Situating IFRS translation in the EU within speed wobbles of convergence

dc.contributor.authorBaskerville, Rachel F
dc.contributor.authorEvans, Lisa
dc.date.accessioned2012-04-03T00:16:21Z
dc.date.accessioned2022-07-05T02:31:05Z
dc.date.available2012-04-03T00:16:21Z
dc.date.available2022-07-05T02:31:05Z
dc.date.copyright2011
dc.date.issued2011
dc.description.abstractThe objective of this study is to demonstrate the degree to which debate about translation in the EU, and translation specifically of IFRS in the EU, generates both: - Deeply held convictions about language; and - Diversity of views on key issues even within translators into one language group. This study describes the empirics and method of data collection, and then offers detailed analysis of five issues faced by translators, drawing examples from each of the major language family groups in the EU. The data used in this study are derived from 109 responses to a survey of IFRS translators, members of IFRS translation committees or review panels, and textbook writers in the EU; undertaken in 2009. Each ‘Language Family Example’ illustrates deeply-held convictions about language; and diversity of views even among highly experienced translators. These empirical data also illustrate translators’ awareness that the ‘English’ in which IFRS are written may impact on the ease or difficulties in translation. In nation-states where there is a relatively low level of foreign language study, there may be a greater number of accounting teachers, standard-setters, textbook writers and regulators who are unaware of such diversity and emotion. This study contributes towards understanding some key language issues during the IFRS convergence programme.en_NZ
dc.formatpdfen_NZ
dc.identifier.urihttps://ir.wgtn.ac.nz/handle/123456789/18633
dc.language.isoen_NZ
dc.publisherTe Herenga Waka—Victoria University of Wellingtonen_NZ
dc.relation.ispartofseriesNo. 81en_NZ
dc.relation.ispartofseriesWorking Paperen_NZ
dc.relation.urihttp://www.victoria.ac.nz/sacl/cagtr/working-papers/WP81.pdf
dc.subjectIFRSen_NZ
dc.subjecttranslationen_NZ
dc.subjectlanguageen_NZ
dc.titleSituating IFRS translation in the EU within speed wobbles of convergenceen_NZ
dc.typeTexten_NZ
vuwschema.contributor.unitCentre for Accounting, Governance and Taxation Researchen_NZ
vuwschema.contributor.unitSchool of Accounting and Commercial Lawen_NZ
vuwschema.subject.anzsrcfor150199 Accounting, Auditing and Accountability not elsewhere classifieden_NZ
vuwschema.subject.anzsrcforV2350199 Accounting, auditing and accountability not elsewhere classifieden_NZ
vuwschema.type.vuwWorking or Occasional Paperen_NZ

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