PROFIT AND LOSS ACCOUNT A TERMINOLOGICAL ANALYSIS

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1 PROFIT AND LOSS ACCOUNT A TERMINOLOGICAL ANALYSIS Cand. ling. merc. Tolk & Translatør (engelsk) Author: Evita Campbell Supervisors: Lise Mourier and Bodil Nistrup Madsen (ISV) January 2011 Copenhagen Business School Number of pages: 82 Number of characters:

2 Resume Resultatopgørelse en terminologisk analyse I takt med den stigende globalisering, har de danske virksomheder i stigende grad deres årsregnskaber oversat til engelsk. En virksomheds årsregnskab spiller en vigtig rolle i virksomhedens kommunikation med omverden, da årsregnskabet giver informationer til virksomhedens interessenter som f. eks. aktionærer, kreditorer og fremtidige investorer om virksomhedens økonomiske stilling. Efterfølgende, vil regnskabsoplysningerne blive anvendt af disse interessenter til at beslutte hvorvidt virksomheden er økonomisk interessant. Da årsregnskabet har en stor betydning for virksomhedens fremtidige forretninger, er det afgørende, at en virksomheds oversatte årsregnskab er præcist og korrekt og dermed har den samme informationsværdi som det danske årsregnskab. For at kunne levere en oversættelse af høj kvalitet, skal oversætteren foretage nogle valg, blandt andet er det nødvendigt for oversætteren at tage udgangspunkt i de forskellige varianter af sproget engelsk, nemlig enten britisk-engelsk, amerikansk-engelsk eller international-engelsk og for så vidt muligt at overholde valget af terminologi, f. eks. britisk terminologi eller amerikansk terminologi. At man ikke er konsekvent i valget af sprog samt terminologi, er uhensigtsmæssigt, da en sammenblanding af de forskellige varianter af engelsk sprog nemt kan give anledning til forvirring og tvivl om betydningen hos læseren af den oversatte tekst. Formålet med dette speciale er at foretage en systematisk kontrastiv analyse af resultatopgørelsens poster med fokus på aflæggelse af resultatopgørelsen efter årsregnskabsloven og de internationale regnskabsstandarter (IFRS), og dermed klarlægge ligheder og forskelle mellem begreber og termer i de to rapporteringsgrundlag. Formålet er endvidere at analysere de udfordringer en oversætter står over for med hensyn til at vælge den mest hensigtsmæssige regnskabsterminologi. I forbindelse med specialets formål, er der opstillet en hypotese om at international-engelsk som er anvendt i IFRS er en blanding af amerikansk-engelsk og britisk-engelsk. Specialets formål opnås ved at udarbejde et begrebssystem over resultatopgørelsen for hver af de to rapporteringsgrundlag med tilhørende terminologiske artikler, således at læseren kan danne sig et 2

3 overblik over begreberne og deres indbyrdes relationer, hvorefter ligheder og forskelle mellem de to rapporteringsgrundlag kan konstateres. Den terminologiske analyse indebærer at man tildeler begreberne adskillende træk og placere dem i forhold til hinanden med de relevante relationer, og dermed bliver der skabt et overblik over emnet samt indholdet af de enkelte begreber.til udarbejdelse af begrebssystemer og termbase, er der anvendt terminologistyrings- og videndelingsprogram i-term, som er udviklet af DANTERMcenteret ved Copenhagen Business School. Udarbejdelse af begrebssystemer over begge rapporteringsgrundlag har illustreret hvilke forskelle og ligheder der er mellem resultatopgørelsen aflagt i overensstemmelse med årsregnskabsloven og resultatopgørelsen aflagt i overensstemmelse med IFRS. På baggrund af den terminologiske analyse, kan det konkluderes at der eksisterer flere begreber i dansk resultatopgørelse, der ikke eksistere i IFRS resultatopgørelse. Endvidere viser analysen, at der er forskelle i regnskabsterminologi mellem amerikansk-engelsk, britisk-engelsk og international IFRS-engelsk. Overordnet set viser specialet, at IFRS engelsk er en blanding af amerikansk-engelsk og britiskengelsk, hvor terminologien lægger sig op mod amerikansk-engelsk, mens stavning og grammatik følger britisk-engelsk. Dermed er specialets hypotese bekræftet. 3

4 1. INTRODUCTION PROBLEM HYPOTHESIS DELIMITATION OF THE STUDY THEORY AND METHODOLOGY SOURCE EVALUATION TARGET GROUP LANGUAGE STRUCTURE OF THE THESIS BASIC INTRODUCTION TO THE PROFIT AND LOSS ACCOUNT THEORETICAL FRAMEWORK FOR THE TERMINOLOGICAL ANALYSIS CONCEPTS AND TERMS CONCEPT SYSTEMS AND THE TYPES OF RELATIONS IN CONCEPT SYSTEMS GENERIC RELATIONS PARTITIVE RELATIONS TEMPORAL RELATIONS CHARACTERISTICS DEFINITIONS COMMENTS TO THE CONCEPT SYSTEMS RESULTATOPGØRELSE I BERETNINGSFORM (SYSTEM 1) RESULTATOPGØRELSE I BERETNINGSFORM, ARTSOPDELT (SYSTEM 2) RESULTATOPGØRELSE I BERETNINGSFORM, FUNKTIONSOPDELT (SYSTEM 3) DIAGRAM B AND DIAGRAM D (SYSTEMS 4-5) INCOME STATEMENT (IFRS), BY FUNCTION OF EXPENSE (SYSTEM 6) RESULTATOPGØRELSE (IFRS), FUNKTIONSOPDELT (SYSTEM 7) INCOME STATEMENT (IFRS), BY NATURE OF EXPENSE (SYSTEM 8) RESULTATOPGØRELSE (IFRS), ARTSOPDELT (SYSTEM 9) DIAGRAM F AND DIAGRAM H (IFRS) (EN) (SYSTEMS 10 AND 11) DIAGRAM F AND DIAGRAM H (IFRS) (DK) (SYSTEMS 12 AND 3) STATEMENT OF COMPREHENSIVE INCOME, OTHER COMPREHENSIVE INCOME (IFRS) (SYSTEM 14) TOTALINKOMSTOPGØRELSE, ØVRIG TOTALINDKOMST (IFRS) (SYSTEM 15) CONCLUSIONS TO THE CONCEPT SYSTEMS GRAPHICAL PRESENTATION OF THE CONCEPT SYSTEMS AND SYSTEMATIC LIST FORMS TERMINOLOGICAL ENTRIES IN ALPHABETICAL ORDER CONCLUSION REFERENCES

5 1. Introduction Financial reports play an important role in how companies communicate with the outside world. Today, as a result of growing globalisation, a large number of Danish companies have their financial reports translated into. The increasing trade across borders requires that accounting information is accessible to anyone interested in the economic position of a company, such as shareholders, creditors or potential investors not only in Denmark, but also internationally. Disclosures in annual reports might be considered to be one of the most important sources of financial information about a company. Information contained in the annual reports is used to compare the performance and position of a company with its peers, as well as its performance and position over time. Accordingly, disclosures in these reports may have a significant impact on the future business opportunities for the company, and it therefore calls for high quality translations of these reports. It is essential that the reader of the translated accounts receives the same information as the reader of the Danish accounts. This can be ensured by way of precisely and correctly communicating specific subjects or terms in a foreign language, e.g., to the receiving parties. However, financial reporting texts are continuously exposed to changes or amendments due to new regulations and requirements through legislation from national or international authorities and organisational bodies such as the European Union (EU) or the International Accounting Standards Board (IASB). This in return affects the terminology in the field, leading to formation of new terms or redefinition of the existing ones, which adds further challenges for the translator to ensure the use of appropriate technical terminology at all times in order to convey the message in the source text correctly to the readers. Being a professional translator means being a language expert in the languages studied, and high quality translations are expected in any subject field, be it legal, technical or economic. Specialised terminology is one of the features for Language for Special Purposes (LSP); accordingly, precise and accurate use of terminology is an important requirement in order to achieve an effective communication in LSP and produce high quality translations. Furthermore, when translating Danish annual reports into, the translator needs to consider a number of choices during the translation process. One of them involves choosing the appropriate variety of for the translation. Some enterprises might have a language policy, but if this is not the case, it is necessary for the translator to decide whether to use British, American 5

6 or another variety of, all depending on the target group. This would mean, e. g. using British when targeting a British audience. Since financial reporting texts can be characterised by having specialised terminology, and in my experience with the differences in American and British terminology, inconsistency in the use of the chosen variety of may cause misunderstanding and misinterpretation on the meaning of the translated text for the reader, thus affecting the quality of the produced text. Companies in Denmark have been following national Generally Accepted Accounting Principles (GAAP) in preparation of their annual accounts (Financial Standards Foundation October 2008). However, in September 2003, the European Commission (EC) adopted a regulation that required all listed companies in the EU to prepare their consolidated financial statements in accordance with International Financial Reporting Standards (IFRS)1 as from 1 January 2005 (Europa 2003), rather than the national GAAP requirements. Following the EU's adoption of IFRSs, not only new terminology has been introduced, but also international as applied by IFRS can be added to the above mentioned varieties of. 1.1 Problem In the light of the above mentioned reflections, I find it interesting and relevant to examine the terminology used in the field of financial reporting, and therefore: the main objective of this thesis is to construct systematic contrastive concept systems of the profit and loss account in accordance with the Danish Financial Statements Act (DFSA) ( årsregnskabsloven ) and the income statement in accordance with IFRS, and by contrasting the concept systems to determine the degree of equivalence between the concepts applied in these statements. the general objective of this thesis is to analyse the challenges the translator is faced with when deciding on the appropriate choice of accounting terminology when translating financial reporting texts into. 1 IFRS includes the International Accounting Standards (IASs) and the International Financial Reporting Standards (IFRSs). 6

7 1.2 Hypothesis In connection with the main objective of this thesis, I propose the following hypothesis: international as applied by IFRS is a combination of American and British. In order to prove or disprove this hypothesis, I intend to analyse the characteristics of the international IFRS accounting terminology by assessing whether an IFRS accounting term is biased towards American or British accounting terminology. 1.3 Delimitation of the study This paper will focus on the requirements for the disclosure of items in the profit and loss account for listed commercial enterprises2 set out by the DFSA and IFRS. The considerations behind choosing the profit and loss account are the enactment of amendments to the existing disclosure requirements of the accounting standard IAS 1 Presentation of Financial Statements that came into force on January 1, The amendments include a requirement that in addition to the profit and loss account, enterprises must present a statement of comprehensive income (PwC 2010: 244); this in return introduces new terminology. The concepts analysed in this paper are deemed to be central to the profit and loss account, as they are selected from the DFSA layout of the profit and loss account and the IFRS layout of the income statement. The American and British accounting terminology provided in this paper represent synonyms to international IFRS accounting terms. 1.4 Theory and methodology This thesis is based on the terminological methods and principles described in Madsen (1999), (2005) and Suonuuti (1997). These works are written by acknowledged researchers within the field of terminology work, and they provide the fundamentals as well as an insight into the principles, methods and practices in terminology work and show how these can be applied in practice in an accessible way. 2 The term listed enterprise means that the reporting-class-d requirements must be observed not only by limited companies, but also by enterprises that are not limited companies, but which are still listed on a stock exchange because of e.g. listed corporate bonds (Mourier Spring 2008: 44). 7

8 The terminological method involves an analysis of the concept characteristics, which forms the basis for the construction of concept systems, which then provide information on the relations between the concepts belonging to a certain subject field. Concept systems and characteristics are further used in writing successful definitions of the concepts. The advantage of constructing concept systems is that they clearly illustrate the position of a given concept in relation to other concepts in the subject field, and it helps to establish the equivalence relations between concepts in two or more languages (Madsen 1999, 2005), which is why this terminological method is deemed to be relevant in order to achieve the objectives of this thesis. The work method used in this thesis is descriptive as it involves collecting the empirical data used in the course of the work, see section 6. The work method is also analytical, firstly, in connection with the compilation of the concept systems, secondly, in connection with the writing of definitions, and lastly when commenting on the bias of the international IFRS towards the other varieties of, namely American and British in connection with the proposed hypothesis. As part of the terminological work for this thesis, the terminology and knowledge management tool i-term and the concept modelling tool i-model have been used, both of which have been developed by the Danish Terminology Centre, DANTERMcentret3, at Copenhagen Business School. The tool i-model is used to construct concept systems, and i-term is used to create entries of the selected concepts with definitions, synonyms, references and comments. During this terminological work, the two languages, namely Danish and, are worked on in parallel. The work flow in general, can be described as follows: after having narrowed down the subject field, reference material was collected and reviewed, and thereafter concepts relevant to this thesis were selected. These concepts were then analysed, which involved examining the characteristics of the selected concepts, establishing the relationships between them and organising them into concept systems. Finally, the definitions were formulated and the concepts were linked to the terms. It has been a dynamic work process calling for adjustments at every stage of the terminological work. 1.5 Source evaluation The empirical material for the terminological analysis has been collected from what can be regarded 3 8

9 as valid and widely accepted sources4: legislation accounting standards accounting textbooks publications of renowned accounting firms specialised monolingual and bilingual dictionaries. When selecting the source material, I have considered it to be important to use original Danish and texts, as it ensures working with authentic Danish and terminology, and therefore provides greater quality of information. Additionally, I have attempted to use recent sources of material on financial reporting as much as possible, as it is a field affected by frequent changes and amendments, e.g. in disclosure requirements. The DFSA and IFRSs, are the fundamental and primary sources used in this thesis. Additionally, I greatly relied on accounting textbooks, where I find the information is often presented in a clear and concise way, and therefore they are a great attribute. Regarding the Danish source material, I have especially relied on Årsrapporten. Kommentarer til årsregnskabsloven by Steffensen, H., Damgaard, J.O., Jensen, L. and Nilsen, J-C., while IFRS 2009: interpretation and application of international financial reporting standards by Epstein, B. J. and Jermakowicz, E. K. as the source material. Both of these textbooks present a comprehensive and detailed review of the DFSA and IFRS respectively. Furthermore, various monolingual dictionaries of accounting terms and the bilingual dictionaries Regnskabsordbogen Dansk Engelsk/Engelsk Dansk by Sandro Nielsen, Lise Mourier and Henning Bergenholtz have also proved to be very relevant and helpful during the course of writing this thesis, as they focus on accounting terminology. I have also used the Internet to access websites of the relevant authorities, institutions and firms, and the on-line versions of specialised dictionaries and other specialised literature. The complete list of the sources used in this thesis is documented at the end of this paper on the list of references. 4 It has not been possible to consult subject field specialists for this thesis. 9

10 1.6 Target group The thesis is primarily aimed at semi-experts in the subject field seeking information on the terminology in the profit and loss account in accordance with the DFSA and in the income statement in accordance with IFRS, as this paper may be used as a systematically organised work of reference on the subject. A semi-expert is a person with considerable linguistic competence and small to medium factual competence within a specific subject field (Nielsen & Mourier 2007: 123), such as translators and language students. The secondary target group consists of experts, persons who possess specialist background knowledge in the subject field and a small to medium linguistic competence (Nielsen & Mourier 2007: 123), namely accountants. They may use this paper as a work of reference for American, British and international IFRS accounting terminology. 1.7 Language The thesis is written in British ; therefore the accounting terminology applied in the general text is that of British. 1.8 Structure of the thesis The structure of the thesis is set out as follows: Chapter 1 presents the introduction with the reflections on the choice of the subject for this thesis, after which the statement of the objectives and hypothesis of the thesis are presented along with the outline of the delimitation of the study, theory, methodology and discussion of the source material and definition of the target group. Finally the variety of used in writing this thesis is stated. Chapter 2 presents a basic introduction to the profit and loss account and chapter 3 presents the terminological framework for the terminological analysis. Chapters 4 and 5 present comments and conclusions to the concept systems respectively. This is followed by graphical presentations of the concept systems along with systematic list forms in chapter 6. Chapter 7 presents terminological entries in alphabetical order in Danish and. Finally, chapter 8 presents the conclusions of this thesis. 2. Basic introduction to the profit and loss account This section provides a basic introduction to the profit and loss account1 and the sources of 1 See Section 10

11 regulations of the presentation of the profit and loss account in Denmark and the presentation in accordance with IFRS. The aim of the financial accounting statements is to provide a picture of the financial position and performance of a business (Atrill and McLaney 2008: 30). At least once a year all entities carrying out business activities must publish three main financial statements: a balance sheet, a profit and loss account, and a cash flow statement (Atrill and McLaney 2008: 30), each of these statements playing a different role in communicating the financial results of an entity. For many years, the profit and loss account had been widely perceived by investors, creditors, management, and other interested parties as the single most important financial statement of an entity's basic financial statements (Epstein and Jermakowicz 2009: 82).The purpose of the profit and loss account is to measure and report how much profit an entity has generated over a period (Atrill and McLaney 2008: 70) by way of showing the revenues, expenses and net profit for an accounting period (Reid and Myddelton 2005: 4), whereas the purpose of the balance sheet is to show the financial position of a business at a particular moment in time, while the cash flow statement is a summary of the cash receipts and payments over the period concerned (Atrill and McLaney 2008: 35, 157). The Danish financial reporting rules and regulations are influenced by the Anglo-Saxon tradition, which is based on a legislation containing general requirements supplemented by more detailed implementation rules (Financial Standards Foundation October 2008). The DFSA together with the Danish Accounting Standards (DKASs) ( Regsnabsvejledninger ) lays down the provisions that apply to the annual reports, including the profit and loss account (KPMG 2002: 21). The DFSA was originally adopted in 1981 and later amended in 1990 to incorporate the requirements of the EU 4th and 7th Directives respectively. In 2001, a new DFSA was proposed, in order to bring the Danish legislation more in line with the IFRS (Financial Standards Foundation October 2008). As mentioned in the introduction, the EU has moved towards the harmonisation of the financial reporting rules throughout the EU with the adaptation of IFRS. Following the EU requirements, enterprises listed in Denmark must therefore prepare their consolidated financial statements in compliance with IFRS adopted by the EU as from January 1, 2005 (EC 2010). IFRS standards are developed and published by the IASB, the international standard-setting body whose objective is to develop a single set of high quality, understandable, enforceable and globally accepted financial reporting standards based upon clearly articulated principles (IFRS Foundation and IASB July 2010). IFRSs are the subject of creation of new additional standards or amendments 11

12 to the existing IFRS. As already mentioned in the introduction, one of such amendments, involving the accounting standard IAS 1 Presentation of Financial Statements, has come in force on January 1, This involves a requirement that enterprises, in addition to the profit and loss account, shall present a statement of comprehensive income (PwC 2010: 244). The reason behind this is a wish to provide the reader of the profit and loss account with a clearer idea of not only the results of company operations, but also of valuation issues that are caused by forces outside of the reporting entity (Bragg 2006: 115). Moreover, it is relevant to mention that in May 2010, the IASB published an exposure draft of proposed further amendments to the accounting standard IAS 1 Presentation of Financial Statements, which proposes to improve the presentation of items of the other comprehensive income (IASB May 2010); if implemented, these amendments may result in additional terminology or changes in the present terminology. 3. Theoretical framework for the terminological analysis This section provides an introduction to the terminology work and an introduction to some of the fundamental concepts relevant to the terminological analysis in this thesis. As described in Madsen (1999) and (2005), the methods and principles in the terminology work are based on the construction of concept systems which provide information on the relations between the concepts belonging to a certain subject field. The construction of concept systems is based on an analysis of the characteristics of the concepts. Concept systems and characteristics serve as a help for writing definitions of the concepts and for establishing equivalence relations between concepts in two or more languages. Finally, concept systems also contribute to the end user s better understanding of the terms and their definitions. Consequently, this may improve communication in the subject field. 3.1 Concepts and terms Since the following terminological work is based on analysis and structuring of concepts and their interrelations, it is relevant to clarify what is understood by concepts and terms. Concepts are units of thought created by a number of characteristics. Concepts are abstractions, and in order to communicate about them, definitions and terms are used to express them (Suonuuti 1997: 9). Terms are expressions used to refer to the concepts in a specific subject field, or in other words, terms are 12

13 verbal designations of a general concept in a specific subject field (Madsen 1999: 13-17). A term may be one word, a compound word, or a multiword expression (Suonuuti 1997: 25). 3.2 Concept systems and the types of relations in concept systems As mentioned above, concept systems are sets of concepts used to provide information on the relations between the concepts belonging to a certain subject field. In terminology work, an analysis of the relations among concepts and arranging them into concept systems is fundamental for the successful writing of definitions (Suonuuti 1997: 11). The concept systems in this paper are constructed in i-model, as described in Section 5. Various concept relations are used in terminology work, but for the purpose of this thesis, three types of relations, namely, generic, partitive and temporal relations are relevant, and they are described below Generic relations A generic relation establishes a hierarchical order, where the superordinate concept is divided into a number of subordinate concepts. This relation exists when two or more subordinate concepts share an identical set of characteristics, made up of all the characteristics of the superordinate concept, and in addition, at least one differentiating characteristic (Suonuuti 1997: 11). Furthermore, it is possible to introduce polyhierarcy, i.e. one concept has characteristics in common with two or more superordinate concepts. However, an important principle is that the superordinate concepts must always belong to two different subdivision criteria (Madsen 1999: 35-36). In the concept diagrams that follow below, generic relations are represented by tree diagrams as shown in figure 1. Figure 1: Generic relations 13

14 3.2.2 Partitive relations A partitive relation refers to the connection between concepts consisting of more than one part and their constituent parts. This relation exists when the superordinate concept represents a whole, while the subordinate concepts represent parts of that whole (Suonuuti 1997: 13). In the concept diagrams that follow below, partitive relations are represented by rake diagrams as shown in figure 2. Figure 2: Partitive relations Temporal relations The last type of relation is the temporal relation. It is used for concepts which form part of a sequence. This relation exists when the concepts relate to each other as preceding and following concepts (Madsen 1999: 25). In the concept diagrams that follow below, temporal relations are represented by arrow diagrams as shown in figure 3. Figure 3: Temporal relations 3.3 Characteristics Usually, there are a great number of characteristics in any concept. For the purpose of differentiating a concept from other related concepts, it is necessary to determine the characteristics delimiting a given concept from the other related concepts (Suonuuti 1997: 10). These characteristics of the concepts are presented as feature specifications, consisting of an attribute and 14

15 an associated value (Madsen 1999: 61), e.g. SOURCE: primary activity, see concept system 6. On the basis of these feature specifications, subdivision criteria are introduced. In terminology work, the focus is on what differentiates concepts from each other, making the characteristics of the concepts and subdivision criteria important. Therefore, by making them visible in the concept system, it makes it easier to understand the concepts and the connection between them, which later helps in writing consistent definitions (Madsen 1999: 30). In the concept diagrams that follow below, feature specifications and subdivision criteria are presented as shown in figure 4. Superordinate concept SUBDIVISION CRITERION Subordindate concept Subordinate concept ATTRIBUTE: value ATTRIBUTE: value Figure 4: Feature specifications and subdivision criteria 3.4 Definitions Definitions are statements that describe a concept, and they play an important role in terminology work, and the overall quality of terminology work depends on the quality of definitions (Suonuuti 1997: 9,16,18,30). As mentioned above, the definitions are based on an analysis of the characteristics of concepts, and they shall be written in a way so that the concepts are correctly placed in the relevant concept systems (Suonuuti 1995: 16). Furthermore, writing definitions in two or more languages, for the purpose of this thesis in Danish and, helps to establish whether the concepts in the different languages are equivalent (Madsen 1999: 74). The type of definition used in this paper is intensional definition, which is based on the analytic method, and is generally preferable to other methods of concept descriptions. The intensional 15

16 definition build on the concept relations determined during the terminological analysis. The intensional definition is always based on the nearest superordinate concept followed by the characteristics that distinguish the concept in question from the coordinate concepts. The superordinate concept places the concept in its proper context in the concept system. (Madsen 1999: 76-82). 4. s to the concept systems This chapter provides the comments to the concept systems that follow below. I have mapped five concept systems that represent the profit and loss account in accordance with the DFSA in Danish (systems 1 to 5) and ten concept systems that represent the income statement and the statement of comprehensive income in accordance with IFRS both in and Danish (systems 6 to 15), which are all listed below. The concepts are based on the names of the items in the profit and loss account and in the statement of comprehensive income. Since the names of the items are presented in plural form in their layouts, the concepts are also kept in plural form in the concept systems. In order to have consistency in the concept systems, any additional concepts, which are not the names of items in the above-mentioned statements, are also presented in the plural form. The accounting standard IAS 1 Presentation of Financial Statements allows entities to present all items of income and expense recognised in a period in two statements, one of which displays the components of profit or loss, while the other displays the components of other comprehensive income (IAS ). This separate presentation of the statements I have opted for when constructing the concept systems, as I found it to be more clear and manageable to have two small concept systems. This is also in accordance with principle that the concept system should not become so complicated that it becomes unmanageable and unclear (Madsen 1999: 40). The following concept systems will be commented on in the sections below: 1. Resultatopgørelse i beretningsform (the DFSA) 2. Resultatopgørelse i beretningsform, artsopdelt (the DFSA) 3. Resultatopgørelse i beretningsform, funktionsopdelt (the DFSA) 4. Diagram B (the DFSA) 16

17 5. Diagram D (the DFSA) 6. Income statement, analysis of expenses by function (IFRS) 7. Resultatopgørelse, funktionsopdelt (IFRS) 8. Income statement, analysis of expenses by nature (IFRS) 9. Resultatopgørelse, artsopdelt (IFRS) 10. Diagram F (IFRS) (EN) 11. Diagram H (IFRS) (EN) 12. Diagram F (IFRS) (DK) 13. Diagram H (IFRS) (DK) 14. Statement of comprehensive income, other comprehensive income (IFRS) 15. Totalindkomstopgørelse, øvrig totalindkomst (IFRS) 4.1 Resultatopgørelse i beretningsform (system 1) Resultatopgørelse is a concept that consists of two elements, namely indtægter and omkostninger. Graphically this relation is shown as partitive relation. Moreover, these elements are subdivided in different types of indtægter and omkostninger. Graphically these relations are shown as generic relations. The generic concepts are shown with their delimiting features represented as feature specifications, a pair comprising a feature name, e.g. tilbagevenden and a value, e.g. jævnligt tilbagevendende.. Showing the feature specifications and subdivision criteria helps to understand the types of indtægter and omkostninger and the connection between them. When making the further subdivision of the above mentioned elements, it proved necessary to introduce additional concepts to the concept system, some of which are non-lexicalised concepts, in order to group the concepts, e. g. ordinære indtægter, primære indtægter, sekundære indtægter are some of the concepts added. I opted for this choice as it made it easier to understand the concepts and it facilitated their placement in the concept system. After having constructed two concept systems that represented resultatopgørelse i beretningsform, artsopdelt and resultatopgørelse i beretningsform, funktionsopdelt, it became evident that part of the concept system is identical for both concept systems; therefore the system 1, resultatopgørelse i beretningsform, illustrates the part that is identical for the above-mentioned concept systems, while 17

18 systems 2 and 3, resultatopgørelse i beretningsform, artsopdelt and resultatopgørelse i beretningsform, funktionsopdelt, illustrate the differences. These concept systems show that the differences exist with regard to ordinære omkostninger in both layouts. The elements in resultatopgørelse are added and detracted from one another in a sequence to reach the bottom line of the statement. These elements are shown as temporal relations in separate concept systems, see diagrams B and D (systems 4 and 5). The initial attempt was to show all relations in the same concept system, however, the concept system became too complex and unclear, which is inadvisable as mentioned above. Presentation of the different types of indtægter and omkostninger does not involve following any sequential order, in fact it is a hierarchical system of superordinate and subordinate concepts. It proved unmanageable to include temporal relations in the same concept system, therefore I opted for two sets of concept systems, namely, one that shows the types of indtægter and omkostninger, and the other that shows through temporal relations how these elements progress to arrive at the bottom line. 4.2 Resultatopgørelse i beretningsform, artsopdelt (system 2) The concept system shows concepts of expense classified by nature. As they are different types of ordinære omkostninger, their relations are shown as generic relations. The generic concepts are shown with their delimiting features represented as feature specifications, a pair comprising a feature name, e.g. størrelse and a value, e.g. hverken forøges el. falder. Showing the feature specifications and subdivision criteria helps to understand the types of ordinære omkostninger and the connection between them. It also proved necessary to introduce additional concepts to the concept system for the same reasons described in paragraph 4.1. Additionally, the concept system shows polyhierarchy. As described above, it occurs when subordinate concepts have more than one superordinate concept, e.g. produktionsomkostninger is a type of primære omkostninger as well as variable omkostninger. 4.3 Resultatopgørelse i beretningsform, funktionsopdelt (system 3) The concept system shows concepts of expense classified by function. Also in this concept system 18

19 they are different types of ordinære omkostninger; therefore their relations are shown as generic relations. The generic concepts are shown with their delimiting features represented as feature specifications, a pair comprising a feature name, e.g. størrelse and a value, e.g. hverken forøges el. falder. Showing the feature specifications and subdivision criteria helps to understand the types of ordinære omkostninger and the connection between them. It proved necessary to introduce additional concepts to the concept system for the same reasons described in paragraph 4.1. Also this concept system shows polyhierarcy, as e.g. ændring i lagre af færdigvarer og varer under fremstilling is a type of primære omkostninger as well as variable omkostninger. 4.4 Diagram B and Diagram D (systems 4-5) These concept systems show temporal relations that illustrate the sequence in which the items of income added and the items expenses detracted from one another to arrive at the bottom line of the statement. 4.5 Income statement (IFRS), by function of expense (system 6) The concept system illustrates some central elements of the income statement in accordance with IFRS. The income statement consists of two elements, income and expense, and this relation is shown as partitive relation, while the types of income and expense are shown as generic relations. The generic concepts are shown with their delimiting features represented as feature specifications, a pair comprising a feature name, e.g. source and a value, e.g. primary activity. Showing the feature specifications and subdivision criteria helps to understand the types of income and expenses and the connection between them. When making the further classification and grouping of the above mentioned elements, again it proved necessary to introduce additional concepts to the concept system, some of which are nonlexicalised concepts, in order to group the concepts, e.g. expenses arising from primary/secondary activities and fixed expenses are some of the concepts added. As described in paragraph 4.1, I opted 19

20 for this choice as it made it easier to understand the concepts and it facilitated their placement in the concept system. Furthermore, polyhierarchy is present also in this concept system, as it shows subordinate concepts that occur in more than one hierarchy, e.g. administrative expenses is a type of expenses arising from primary activities as well as fixed expenses. The elements in the income statement are added and detracted from one another in a sequence to reach the bottom line of the statement. These processes are shown as temporal relations in separate concept systems, see diagrams F and H (systems 10 and 11). The initial attempt was to show all relations in the same concept system, however, the concept system became too complex and unclear. For the purpose of clarity, I opted for two sets of concept systems, namely, one concept system that shows the types of income and expense, and the other that shows through temporal relations how these elements progress to arrive at the bottom line. 4.6 Resultatopgørelse (IFRS), funktionsopdelt (system 7) The Danish concept system is identical to the concept system 6 described above in the paragraph Income statement (IFRS), by nature of expense (system 8) The concept system shows concepts of expense classified by nature of expense. The considerations behind the construction of this concept system are the same ones described in the paragraph Resultatopgørelse (IFRS), artsopdelt (system 9) The Danish concept system is identical to the concept system 8 described above in paragraph Diagram F and Diagram H (IFRS) (EN) (systems 10 and 11) These concept systems show temporal relations that illustrate the sequence in which the items of income are added and the items of expense are detracted from one another to arrive at the bottom line. 20

21 4.10 Diagram F and Diagram H (IFRS) (DK) (systems 12 and 3) The Danish concept systems are identical to the concept systems 10 and 11 described above in the paragraph Statement of comprehensive income, other comprehensive income (IFRS) (system 14) This concept system is comprised of gains and losses. The relationship that exists between them is generic. They are shown with their delimiting features represented as feature specifications, a pair comprising a feature name, e.g. source and a value, e.g. revaluation. Showing the feature specifications and subdivision criteria helps to understand the types of gains and losses and the connection between them. Moreover, temporal relations are also shown; they illustrate the sequence in which elements of this statement are added to and detracted from one another to reach the bottom line Totalinkomstopgørelse, øvrig totalindkomst (IFRS) (system 15) The Danish concept system is identical to the concept system 14 described above in paragraph Conclusions to the concept systems The comparison of the DFSA and IFRS concept systems shows differences between the layouts of the profit and loss account in accordance with the DFSA and the income statement in accordance with IFRS. There are a greater number of concepts under the DFSA layout than under the IFRS layout, e.g. the IFRS layout has fewer items listed in regard to the details of the results before the bottom line is reached. This difference could be explained by the fact that IFRS do not prescribe any standard format for the income statement, unlike the DFSA that has specific disclosure requirements. The accounting standard IAS 1 Presentation of Financial Statements prescribes only the minimum requirements for the disclosure of the items in the income statement (IAS ), which is not as detailed. Furthermore, IAS 1 Presentation of Financial Statements states that any items of income or expense may not be presented as extraordinary items (IAS ). Internationally, the criteria for which items can be classified as extraordinary also are becoming increasingly restrictive 21

22 because of the misuse of these items by the management to improve the bottom line (Elling 2002: 111). Despite the obvious differences, there are similarities between the two layouts, which became evident in the course of constructing the concept systems. After the concept systems of the Danish layout were finished, mapping the IFRS layout was relatively easy, since it was possible to draw parallels with regard to the concepts and relations between them. This might be partly explained by the Anglo-Saxon influence of accounting approaches on the Danish financial reporting rules and regulations, mentioned earlier in chapter 2. In the case of the IFRS layout, it is possible to construct two identical concept systems for the income statement in accordance with IFRS in Danish and in. This is possible because there is a complete equivalence between the concepts in the two languages, as the Danish IFRS concepts are based on the Danish version of IFRS published by the EC. The terminological analysis has also showed that five IFRS accounting terms are biased towards American accounting terminology as opposed to two biased towards British accounting terminology, e.g. income statement is biased towards the US terminology and cost of sales is biased towards the UK terminology. With regard to the spelling and grammar, British is predominant, e.g. amortisation is spelled with s and not with z as it would be in American. Therefore it can be concluded that international IFRS is biased towards American with regard to the accounting terminology, whereas British is applied for spelling and grammar. 6. Graphical presentation of the concept systems and systematic list forms The following pages contain the graphical presentations of the concept systems which were constructed in the i-model tool. 22

23 23

24 Systematic listing of Concept system 1: Resultatopgørelse i beretningsform (the DFSA) Concept resultatopgørelse Notation 1 Characteristic features INDHOLD: opgørelse af indtægter og omkostninger indtægter 1-1 ordinære indtægter TILBAGEVENDEN: jævnligt tilbagevendende primære indtægter virksomhedens kerneaktivitet omsætning (IFRS) nettoomsætning sekundære indtægter aktiviteter uden for virksomhedens kerneaktivitet andre driftsindtægter INDHOLD: restgruppe af indtægter finansielle indtægter indtægter af kapitalandele i tilknyttede og associerede virksomheder INDHOLD: udbytter, afkast og renteindtægter INDTÆGTER DER HIDRØRER FRA TILKNYTTEDE OG ASSOCIEREDE VIRKSOMHEDER: udbytter af kapitanandele og lignende Synonyms Definitions regnskabsrapport, der består af indregnede indtægter og omkostninger del af resultatopgørelsen, som omfatter stigninger i økonomiske fordele i regnskabsperioden i form af tilgang eller værdistigning af aktiver eller fald i forpligtelser, som medfører stigninger i egenkapitalen indtægter, der er jævnligt tilbagevendende da de stammer fra virksomhedens ordinære drift ordinære indtægter, der hidrører fra virksomhedens kerneaktivitet primær indtægt som medfører vækst i egenkapitalen i form af bruttotilgangen af økonomiske fordele i regnskabsåret omsætning med fradrag af prisnedslag, merværdiafgift og anden skat, der er direkte forbundet med salgsbeløbet ordinære indtægter, der hidrører fra aktiviteter som ligger uden for virksomhedens kerneaktivitet sekundære indtægter, der omfatter en restgruppe af indtægter, som det ikke er muligt at henføre til de øvrige i skemaet anførte poster sekundære indtægter, der knytter sig til finansielle poster finansielle indtægter der hidrører fra tilknyttede og associerede virksomheder, i form af udbytter af aktier og anparter og lignende i tilknyttede og associerede 24

25 indtægter af kapitalandele i tilknyttede virksomheder indtægter af kapitalandele i associerede virksomheder andre finansielle indtægter fra tilknyttede virksomheder indtægter af andre kapitalandele, værdipapirer og tilgodehavender, der er anlægsaktiver andre finansielle indtægter ekstraordinære indtægter omkostninger 1-2 "omkostninger uden modydelse" INDTÆGTER DER HIDRØRER FRA TILKNYTTEDE OG ASSOCIEREDE VIRKSOMHEDER: afkast af finansielle aktiver INDTÆGTER DER IKKE HIDRØRER FRA TILKNYTTEDE OG ASSOCIEREDE VIRKSOMHEDER: afkast af finansielle anlægsaktiver INDTÆGTER DER IKKE HIDRØRER FRA TILKNYTTEDE OG ASSOCIEREDE VIRKSOMHEDER: af omsætningsaktiver TILBAGEVENDEN: ikke ventes at være tilbagevendende MODYDELSE: uden virksomhede, uanset om de er omsætnings- eller anlægsaktiver del af indtægter af kapitalandele i tilknyttede og associerede virksomheder, der omfatter udbytter af aktier og anparter og lignende i tilknyttede virksomheder del af indtægter af kapitalandele i tilknyttede og associerede virksomheder, der omfatter udbytter og lignende af aktier og anparter i associerede virksomheder finansielle indtægter der hidrører fra tilknyttede og associerede virksomheder, som omfatter afkast af finansielle aktiver finansielle indtægter der ikke hidrører fra tilknyttede og associerede virksomheder, som omfatter afkast af anlægsaktiver finansielle indtægter der ikke hidrører fra tilknyttede og associerede virksomheder, som omfatter renteindtægter m.v. af omsætningsaktiver indtægter, som ikke ventes at være tilbagevendende da de ikke hører under virksomhedens ordinære drift del af resultatopgørelsen, som omfatter fald i økonomiske fordele i form af afgang eller værdiforringelse af aktiver eller stigning i forpligtelser, som medfører fald i egenkapitalen omkostninger, der ikke har nogen direkte 25

26 skat andre skatter INDHOLD: beløb som ikke indgår i øvrige poster skat af årets resultat INDHOLD: beløb som ikke vedr. egenkapitalen skat af ekstraordinært resultat skat af ordinært resultat "omkostninger med modydelse" ekstraordinære omkostninger MODYDELSE: med TILBAGEVENDEN: ikke ventes at være tilbagevendende ordinære omkostninger TILBAGEVENDEN: jævnligt tilbagevendende Non-sortable concepts årets resultat 23,25 modydelse omkostning uden modydelse, der er en obligatorisk ydelse fra private personer og virksomheder til det offentlige skat, der omfatter skattebeløb, som ikke indgår i de øvrige i skemaet anførte poster skat, der ikke vedrører posteringer direkte på egenkapitalen del af skat af årets resultat, som udredes af virksomheden på grundlag af årets ekstraordinære resultat del af skat af årets resultat, der omfatter beregnet skat af årets skattepligtige indkomst, årets regulering af udskudt skat og eventuelle reguleringer vedrørende tidligere år omkostninger, der har en direkte modydelse omkostninger med modydelse som ikke ventes at være tilbagevendende da de ikke hører under virksomhedens ordinære drift omkostninger med modydelse, der er jævnligt tilbagevendende da de stammer fra virksomhedens ordinære drift ekstraordinært resultat efter skat fratrukket andre skatter 26

27 27

28 Systematic listing of Concept system 2: Resultatopgørelse i beretningsform, artsopdelt (the DFSA) Concept ordinære omkostninger Notation Characteristic features TILBAGEVENDEN: jævnligt tilbagevendende faste omkostninger STØRRELSE: hverken forøges el. falder arbejde udført på egen regning og opført under aktiver personaleomkostninger pensioner STØRRELSE: hverken forøges el. falder aktivitet udenfor virksomhedens kerneaktivitet STØRRELSE: hverken forøges el. falder virksomhedens kerneaktivitet FUNKTION AF PERSONALEOMKOSTNINGER: bidrag til pensionsordninger andre omkostninger til social sikring FUNKTION AF PERSONALEOMKOSTNINGER: bidrag til ATP og div. forsikringer lønninger FUNKTION AF PERSONALEOMKOSTNINGER: aflønning af arbejdskraft værdireguleringer STØRRELSE: hverken forøges el. falder aktivitet udenfor virksomhedens kerneaktivitet nedskrivning af finansielle aktiver FINANSIELLE AKTIVER: omsætnings- og anlægsaktiver Synonyms Definitions omkostninger med modydelse, der er jævnligt tilbagevendende da de stammer fra virksomhedens ordinære drift ordinære omkostninger, der hverken forøges henholdsvis falder, når omsætningen og produktionen øges henholdsvis falder faste og sekundære omkostninger, der omfatter arbejder som er udført af virksomhedens egne medarbejder faste og primære omkostninger, der omfatter det samlede vederlag, som virksomheden har i forbindelse med personaleaflønning personaleomkostninger, som har til funktion at dække over virksomhedens og medarbejderens indbetalinger til pensionsordninger personaleomkostninger, som har til funktion at dække over virksomhedens ATPbidrag, omkostninger til syge- og ulykkeforsikring og lignende personaleomkostninger, som har til funktion at dække det vederlag, som en virksomhed betaler ansatte for deres arbejdskraft og ressourcer faste og sekundære omkostninger, der hidrører fra værdiforringelser af aktiver, der kan konstateres på statustidspunktet værdireguleringer, hvor finansielle omsætningsaktiver og 28

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