Nobes, Christopher; Stadler, Christian - In: Accounting, Auditing & Accountability Journal 31 (2018) 7, pp. 1981-2005
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...