Translation strategies of annual reports in convergence with IFRS 国际财务报告准则趋同下年报的翻译策略开题报告

 2023-02-23 10:02

1. 研究目的与意义

With the development of economic globalization, Chinese enterprises are more involved in the global economy and this puts forward high requirements on the accuracy of information. Annual report is an important way for enterprise managers and other stakeholders to understand the operation of the company. Therefore, this project can be processed with practical significance.

First of all, it can increase the translator''s practical experience in annual report translation. An annual report covers a large number of different areas of information, such as finance, audit, legal and so on. It requires the translator not only to have a wide range of knowledge, but also to be proficient in both source and target languages, which is a big challenge for the translator. To complete a high-quality translation, the author should have a general understanding of the translation of the annual report, search some parallel texts of the target language and get familiar with its language style. Meanwhile, technical terms need to be collected and applied in detail. After all the preparatory work, the translators need to process the text under the guidance of certain translation principles.

Secondly, China''s annual report translation and research is far from enough, so it is feasible to deal with this project. Also, the corresponding experience can be applied to the same type of text.

From the above two points, the author processed this project.

2. 研究内容和预期目标

1. Understanding cultural differences in financial standards

2. The establishment of corpus of financial English for practitioners

3. Application of Theory of dynamic Adaptation in annual reports

3. 国内外研究现状

The accuracy and correctness of the translation of annual reports greatly influences the delivery of information, and in view of that, some researchers call for paying attention to the impact of culture, language and translation on the understanding and application of annual reports and other related economic terms, such as international accounting standards and audit standards. The existing research on translation of annual report is often intertwined with cross language and cross-cultural research, and mainly focuses on the following three aspects.

First, some researchers conduct a comparative study on the understanding of the basic concepts of accounting. For example, Aisbitt amp; Nobes (2001) and Kosmala (2003) found that financial practitioners from different countries have various perceptions on the basic concept of 'true and fair”, which is one of the most fundamental principles of value assessment.

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4. 计划与进度安排

1.Introduction

The background of international convergence of financial reporting standards

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5. 参考文献

[1] Albu, C. N., N. Albu, D. Alexander. (2014). When Global Accounting Standards Meet the Local Context—Insights from an Emerging Economy. Critical Perspectives on Accounting, 25 (6): 489-510

[2] Adorisio, M. amp; A. Linda. (2015). A Narrative Lens for Financial Communication: Taking the “Linguistic Turn” [J]. Studies in Communication Sciences (1): 77-82.

[3] Brennan, N. amp; D. Merkl-Davies. (2018). Do Firms Effectively Communicate with Financial Stakeholders? A Conceptual Model of Corporate Communication in a Capital Market Context [J]. Accounting and Business Research (5): 553-577.

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