The French Terminology of Consolidated Statements of Profit or Loss: A Status Quo.
Bibliographic record
Abstract
This paper deals with language variation in the terminology of consolidated financial statements in French. It analyzes the terminology used by listed companies in different French-speaking countries. The paper investigates how the International Financial Reporting Standards developed by the International Accounting Standards Board have been applied at a linguistic level. \nFor this purpose, a small, specialized corpus of consolidated statements of profit or loss from companies in Belgium, Canada, France, Morocco and Switzerland has been built. The analysis pertains to a variety of aspects relevant to translation pedagogy and practice: terminology, language variation, and business, in particular financial, communication. \nThe results reveal terminological practices in accounting language data from authentic contexts of usage. As such, they help bridge the gap between the profession and academia in translator training. At the same time, they show that the level of harmonization and standardization in the language of accounting is lower than might be expected.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.000 | 0.000 |
| Meta-epidemiology (narrow) | 0.001 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.001 | 0.006 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.002 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".