چکیده

Language translation is not a simple technical, but a socio-cultural, subjective and ideological process. Translation is evaluated in terms of its forms and functions inside the historically developed systems of the receiving culture and literature. This study aimed to evaluate the quality of the Persian translation of International Financial Reporting Standards (IFRS1) based on House’s (TQA) model: overt and covert translation distinction. The result of this comparison was dimensional mismatches categorized based on the different dimensions of register including field, tenor, and mode, and overt and covert errors. As a result, the translators of Persian translation did not carry out the criteria completely to have an overt translation according to House s view, which stated that scientific textbooks should be translated overtly, instead they tended to translate the text covertly. All mismatches on the different levels of register also showed that the cultural filter was applied in translation. The findings and outcomes could contribute to the knowledge around the fields of Marketing, Business Management, and Translation Studies. The findings of this study could also result in better translation of marketing texts.

کليدواژه ها

Financial Reporting Standards, Functional Pragmatic Model, Translation Quality Assessment

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Elham Rajab Dorri , 1398 , Assessing the Quality of Persian Translation of IFRS based on House’s (2014) Functional Pragmatic Model , اولين کنفرانس بين المللي مطالعات زبان انگليسي