TRANSLATION ISSUES IN INTERNATIONAL FINANCIAL REPORTING: LINGUISTIC AND TERMINOLOGICAL CHALLENGES
Keywords:
international financial reporting, financial translation, IFRS terminology, translation challenges, terminological equivalence, linguistic issues, accounting discourse, financial statements, semantic accuracy, professional communicationAbstract
The translation of international financial reporting texts is a highly specialized area that requires not only linguistic competence but also a deep understanding of financial terminology, accounting standards, and institutional discourse. In the context of globalization, the growing use of International Financial Reporting Standards (IFRS) has increased the need for accurate and consistent translation of financial documents across languages. This article examines the major linguistic and terminological challenges that arise in the translation of international financial reporting texts. Particular attention is paid to problems of equivalence, terminological inconsistency, polysemy, syntactic complexity, and the influence of professional context on meaning. The study also explores how differences between source and target language systems affect the rendering of financial concepts and reporting conventions. The analysis demonstrates that the quality of translation in this field depends not only on lexical accuracy but also on functional adequacy, stylistic precision, and adherence to internationally accepted accounting discourse. The article argues that effective translation of financial reporting requires an integrated approach combining linguistic analysis, terminological standardization, and subject-matter expertise.
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