FEATURES OF THE TERMS IN ENGLISH IN NTERNATIONAL FINANCIAL REPORTING STANDARDS
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Annotation: This article explores the essential characteristics of English terms within IFRS, emphasizing their significance in ensuring clarity, consistency, and transparency in global financial reporting. It discusses how standardization, precision, and accessibility of English terminology facilitate effective communication among multinational stakeholders. The article also highlights the flexibility of IFRS language, its alignment with evolving business practices, and the importance of education and training in mastering English financial terminology.
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References
International Accounting Standards Board (IASB) - The official website provides access to the latest IFRS standards, interpretations, and publications.
Journal of International Accounting Research - A peer-reviewed academic journal covering research on international accounting issues, including IFRS.
International Journal of Accounting - Another academic journal publishing research on various accounting topics, including IFRS adoption and implementation.
Accounting Horizons - A journal focusing on interdisciplinary accounting research, including studies on IFRS convergence and global accounting practices.
Financial Accounting Standards Board (FASB) - While not specific to IFRS, the FASB website contains resources and publications related to U.S. Generally Accepted Accounting Principles (GAAP), which may offer comparative insights.
Academic databases such as JSTOR, ProQuest, and Google Scholar can also be valuable resources for accessing scholarly articles, research papers, and books on IFRS.