Language and cultural issues are a challenge to the IASB as it strives to set Standards that can be applied internationally.  We are aware that some of the subtlety of the English language does not translate well.  For example, the words ‘could’ and ‘would’ are translated into the same word in some languages.

We are interested in research that helps us to understand how local factors affect the consistent application of IFRS.  This type of research extends into how judgement-based Standards, and words, are applied in different languages and cultures—material, significant, substantial etc.

For more details on IFRS please read the following article-> IFRS Detail

For more details on IFRS ACCA please read the following article-> ACCA IFRS DETAILS

For fee related things pleases read the following article-> IFRS Fees