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The present article deals with the peculiarities of translating accounting texts and the challenges translators are frequently faced with. The study is of theoretical and practical importance. The challenges while translating accounting texts are presented in the form of examples analyzing both grammatical and lexical peculiarities of such texts. The examples of both the source (SL) and target (TL) languages are extracted from IFRSs (International Financial Reporting Standards).

Lexical and Grammatical Peculiarities of Accounting Texts and Their Translation