On Translating Goodwill. / Nobes, Christopher.

In: Accounting in Europe, 16.07.2021.

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On Translating Goodwill. / Nobes, Christopher.

In: Accounting in Europe, 16.07.2021.

Research output: Contribution to journalArticlepeer-review

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Nobes, Christopher. / On Translating Goodwill. In: Accounting in Europe. 2021.

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@article{97b7871df19444ed956661fb55a7da53,
title = "On Translating Goodwill",
abstract = "The IASB{\textquoteright}s plans to reform accounting for goodwill prompt this paper{\textquoteright}s discussion of the translation of the signifier “goodwill” (and the related terms: depreciation, amortisation and impairment). As a translation problem, this is unusually interesting because there are at least three different types of goodwill but all with the same signifier in English. The paper begins by noting the difficulties which biblical translators have “goodwill”. It then outlines the different types of accounting goodwill, recording the many terms used in eight languages. This includes a study of national regulations and the specific problems of translating IFRS. The discussion is extended to include the approaches in different languages about whether or not to distinguish depreciation from amortisation and how to translate “impairment”. Implications for researchers and standard-setters are drawn. This includes the need for terms which are accurately defined and which have been chosen with an eye on potential translations problems.",
keywords = "goodwill, translation, IFRS, international accounting, amortisation, impairment",
author = "Christopher Nobes",
year = "2021",
month = jul,
day = "16",
doi = "10.1080/17449480.2021.1952284",
language = "English",
journal = "Accounting in Europe",
issn = "1744-9480",
publisher = "Routledge",

}

RIS

TY - JOUR

T1 - On Translating Goodwill

AU - Nobes, Christopher

PY - 2021/7/16

Y1 - 2021/7/16

N2 - The IASB’s plans to reform accounting for goodwill prompt this paper’s discussion of the translation of the signifier “goodwill” (and the related terms: depreciation, amortisation and impairment). As a translation problem, this is unusually interesting because there are at least three different types of goodwill but all with the same signifier in English. The paper begins by noting the difficulties which biblical translators have “goodwill”. It then outlines the different types of accounting goodwill, recording the many terms used in eight languages. This includes a study of national regulations and the specific problems of translating IFRS. The discussion is extended to include the approaches in different languages about whether or not to distinguish depreciation from amortisation and how to translate “impairment”. Implications for researchers and standard-setters are drawn. This includes the need for terms which are accurately defined and which have been chosen with an eye on potential translations problems.

AB - The IASB’s plans to reform accounting for goodwill prompt this paper’s discussion of the translation of the signifier “goodwill” (and the related terms: depreciation, amortisation and impairment). As a translation problem, this is unusually interesting because there are at least three different types of goodwill but all with the same signifier in English. The paper begins by noting the difficulties which biblical translators have “goodwill”. It then outlines the different types of accounting goodwill, recording the many terms used in eight languages. This includes a study of national regulations and the specific problems of translating IFRS. The discussion is extended to include the approaches in different languages about whether or not to distinguish depreciation from amortisation and how to translate “impairment”. Implications for researchers and standard-setters are drawn. This includes the need for terms which are accurately defined and which have been chosen with an eye on potential translations problems.

KW - goodwill

KW - translation

KW - IFRS

KW - international accounting

KW - amortisation

KW - impairment

U2 - 10.1080/17449480.2021.1952284

DO - 10.1080/17449480.2021.1952284

M3 - Article

JO - Accounting in Europe

JF - Accounting in Europe

SN - 1744-9480

ER -