Investigating the Discourse of Financial Reporting: Communicative Strategies and Translation Problems

Descriere

Chiar dacă subiectul a fost deja studiat în ultimele decenii cu rezultate interesante din punct de vedere lingvistic, acest studiu își propune să adauge o contribuție pentru a evidenția importanța unor strategii comunicative, a problemelor de interpretare și traducere. Pentru a face acest lucru, această lucrare este împărțită în trei secțiuni principale, care reprezintă întrebările de cercetare care stau la baza acestei lucrări.

TABLE OF CONTENTS

 INTRODUCTION

CHAPTER 1. The genre of company Annual Reports

- A general overview of financial reporting documents. Setting the scenario

- Theoretical background of the genre of Annual Reports

- The generic structure of Annual Reports

CHAPTER 2. Financial reporting. Background, content and principles

- The IASB

- IFRS (International Financial Reporting Standards)

- Accounting principles

- Accruals basis

- Consistency

- Going concern basis

- The qualitative characteristics of financial reporting

- Relevance

- Faithful representation

- Completeness

- Substance over form

- True and fair view

- Free from error

- Prudence

- Neutrality

- The enhancing qualitative characteristics of accounting

- Verifiability

- Understandability

- Timeliness

- Comparability

CHAPTER 3. Linguistic theory and literature background

- ESP and specialized discourse

- Specialized discourse

- Features of specialized discourse

- Lexical characteristics

- Syntactic characteristics

- The notion of discourse

- Studies on discourse

- The hybrid nature of discourse

CHAPTER 4. Annual Reports as strategic communicative tools

- Linguistic strategies and communicative tools in Annual Reports

- The CEO Letters

- Communicative styles in the CEO letters

- Impression management

- Examples of impression management strategies

- Examples of communicative strategies in Annual Reports

- Knowledge and country-specific knowledge

- Promotional discourse

- De-specialization and community building

CHAPTER 5. Specialized translation of Financial Statements

- Theoretical perspectives of specialized translation

- The translation of Financial Statements: the background

- Studies on the translation of Financial Statements

- Issues in translating Financial Statements

CONCLUSIONS

REFERENCES