Purpose: The purpose of this paper is to examine translation in the context of International Financial Reporting Standards (IFRS) by taking the example of the English term “impairment” in IAS 36, and following it into 19 translations. The paper then examines the terms used for impairment in...

Institutionalists argue that the successful transfer of knowledge depends on a firm's ability to adapt to its local environments. Jensen and Szulanski (2004) take a different perspective, focusing on global integration. While both approaches have received considerable attention their...