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Article published In:
Terminology
Vol. 28:1 (2022) ► pp.65–102

Variation in Spanish accounting terminology

Implications for translators

ORCID logo | Universidade de Vigo
The paper discusses the main results of an analysis of Spanish accounting terminology, based on the exploitation of three different corpora. The analysis was aimed at measuring the level of terminology variation in Spanish accounting and at assessing the suitability of accounting standards and companies’ financial statements for terminology extraction in the translation of accounting texts. The results evidence a terminological variation of around 25% in international accounting standards and a considerable lack of consistency in the use of accounting terminology in the financial statements of Spanish companies, both in the Spanish originals and in their English translations.
Keywords: accounting, IFRSs, financial statements, terminology, translation
Article outline
  • 1.Introduction
  • 2.Background
    • 2.1Spanish accounting regulations
    • 2.2International Financial Reporting Standards
    • 2.3Versions of the IFRS standards and their translations
    • 2.4Variation in accounting terminology
  • 3.Materials and methods
    • 3.1Materials
    • 3.2Methods
      • 3.2.1Phase 1
      • 3.2.2Phase 2
      • 3.2.3Phase 3
  • 4.Results
    • 4.1Phase 1
    • 4.2Phase 2
    • 4.3Phase 3
    • 4.4Specific analysis
      • 4.4.1 Impairment and impairment loss
      • 4.4.2Discontinued operations
      • 4.4.3Borrowing costs
      • 4.4.4Accounting profit
      • 4.4.5Benefits
      • 4.4.6Goodwill
      • 4.4.7Non-controlling interest
  • 5.Discussion and conclusions
  • References
  • Referenced regulations
Published online: 17 December 2021
DOI logo
https://doi.org/10.1075/term.20039.gar
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