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Translating International Standards and Guidance: Best Practices and Tools to achieve Quality Translations
1. Translating International
Standards and Guidance:
Best Practices and Tools to
achieve Quality Translations
Hilde Blomme, Deputy CEO, FEE
12 November 2014, WCOA Rome
5. 5
How Does The IFRS Foundation Go About Translation Of IFRSs Standards?
• Demand-driven
• Performed by translating bodies
Collaboration
• Professional translation
• Expert committee review
Quality &
Review
• One standard per languageAcceptability
6. 6
European Commission (EC) And Translation Of Standards
No one-size-fits-all approach
DG Translation (DGT)
- 6000 linguists and interpreters
- Not ‘subject matter’ experts
- Time pressure
Adoption Need for Translation From English
to
23 EU
Languages
7. 7
Translation Of IFRS For Adoption In The EU
2002 IAS Regulation
Adoption of IFRS in 24 languages
Translation performed by DGT
No formal review by experts
No formal cooperation with IFRS
Foundation
8. 8
Issues Re DTG Translation Of IFRS For Adoption In The EU
• No formal relationship between IFRS
Foundation and EC DGT
Collaboration
• Commenting process causes delays
• Voluntary review only
Quality & Review
• 7 languages: different IFRS versions
• Professionals use IFRS in English
Acceptability
9. 9
Translation Of ISAs For Adoption In The EU?
Initiated after 2006 Audit Dir. -> 2009 Clarified ISAs
• Agreement – IFAC & translating body
• Beneficiary – EC DGT & Audit unit
Collaboration
• DGT checks consistency and terminologyQuality & Review
• Out of date by now, but …Acceptability
10. 10
How To Avoid Translation Issues Of ISAs For Adoption In The EU?
• Reinstate tripartiteCollaboration
• Involve experts & formal review
• Adequate funding
Quality & Review
• Avoid different language
versions
Acceptability
11. 11
Fee MBs Suggestions To Move Translations Forward
• Clarity and consistency of terms
• Understandable language
• Flexibility on form
• Stable platform of standards
– To avoid prohibitive re-translation/re-issuance costs