On the meaning, importance and translation of ‘realised’

IF 2 4区管理学 Q2 BUSINESS, FINANCE Accounting and Business Research Pub Date : 2023-01-04 DOI:10.1080/00014788.2022.2149457

Christopher Nobes

引用次数: 0

Abstract

Non-governmental standard-setters need to establish legitimacy by, among other things, demonstrating expertise. Therefore, the IASB aims to use clearly articulated principles and consistent concepts. This paper makes a comprehensive examination of the concept of ‘realised’ in IFRS. The term appears extensively but is not defined. It seems to have a variety of meanings, technical and not. In translations of IFRS, ‘realised’ is usually rendered using cognate words (e.g. ‘réalisé’) but sometimes it is not. In some translations, the word used for ‘realised’ appears far more often than in the original IFRS. In some jurisdictions (such as the UK) where IFRS is used for reporting by individual legal entities, ‘realised’ establishes the legal limit on dividend payments, but its definition is not consistent with any of the implied meanings in IFRS. This paper makes suggestions about how to remove the term from IFRS in order to improve clarity.

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论“realize”的意义、重要性及翻译

非政府标准制定者需要通过展示专业知识等手段来确立合法性。因此，IASB的目标是使用明确阐述的原则和一致的概念。本文对国际财务报告准则中“已实现”的概念进行了全面考察。这个术语广泛出现，但没有定义。它似乎有各种各样的含义，技术性的和非技术性的。在国际财务报告准则的翻译中，“已实现”通常使用同源词(例如“r”)，但有时不是。在一些译文中，“已实现”一词的出现频率远高于原版国际财务报告准则。在一些司法管辖区(如英国)，国际财务报告准则用于个别法律实体的报告，“实现”确立了股息支付的法律限制，但其定义与国际财务报告准则中的任何隐含含义不一致。本文就如何从国际财务报告准则中删除该术语以提高清晰度提出了建议。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting and Business Research BUSINESS, FINANCE-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： Accounting and Business Research publishes papers containing a substantial and original contribution to knowledge. Papers may cover any area of accounting, broadly defined and including corporate governance, auditing and taxation. However the focus must be accounting, rather than (corporate) finance or general management. Authors may take a theoretical or an empirical approach, using either quantitative or qualitative methods. They may aim to contribute to developing and understanding the role of accounting in business. Papers should be rigorous but also written in a way that makes them intelligible to a wide range of academics and, where appropriate, practitioners.