Translation of IFRS: Language as a barrier to comparability

Research in Accounting Regulation

Volumn 25, Issue 1, 2013, Pages 1-12

  Huerta, Esperanza ^a   Petrides, Yanira ^b   Braun, Gary P ^a  

^a UNIVERSITY OF TEXAS AT EL PASO   (United States)

^b INSTITUTO TECNOLÓGICO AUTÓNOMO DE MÉXICO   (Mexico)

Author keywords

International Financial Reporting Standards; Linguistic theory; Translation

Indexed keywords

EID: 84875064670     PISSN: 10520457     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.racreg.2012.11.007     Document Type: Article

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