Translation issues from Italian to English : A pilot study of three companies’ financial statements

In this exploratory study, we propose a short list of strategies strictly connected to the translation of accounting terminology. We have analyzed the English translation outputs of each entry in the financial statements of three Italian companies, Barilla, Fidia, and Socotherm. We carried out a comparative study, in order to identify the strategies that each company adopts to achieve the desired result in English. In particular, we investigated either the correspondence with equivalent lexical units or the strategy adopted in case of missing equivalence. The result is a categorisation of the translation strategies in a semantic framework.