IFAC’s Translations Function and Update on Activities Kelly Ånerud, Senior Technical Manager PSC Meeting, Brasilia, June 2009 International Federation.

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Presentation transcript:

IFAC’s Translations Function and Update on Activities Kelly Ånerud, Senior Technical Manager PSC Meeting, Brasilia, June 2009 International Federation of Accountants

Translation Policies Policy for Reproducing, or Translating and Reproducing, Publications Issued by the International Federation of Accountants – December 2008Policy for Reproducing, or Translating and Reproducing, Publications Issued by the International Federation of Accountants – December 2008 Policy for Translating and Reproducing Standards Issued by the International Federation of Accountants – December 2008Policy for Translating and Reproducing Standards Issued by the International Federation of Accountants – December

Translation Policy Objectives Encourage one quality translation per languageEncourage one quality translation per language Faithful translationFaithful translation Timely translationTimely translation Regularly updatedRegularly updated Intellectual property good practiceIntellectual property good practice

Criteria for Translating Body Written permission request and translation proposal to IFACWritten permission request and translation proposal to IFAC Compliance with translations policyCompliance with translations policy Affirmations re faithful translation and copyright assignment to IFACAffirmations re faithful translation and copyright assignment to IFAC Involve key stakeholders and other beneficiariesInvolve key stakeholders and other beneficiaries Identification of Translating Body (TB), Principal Translator (PT), Translators (T), Review Committee (RC) and IFACIdentification of Translating Body (TB), Principal Translator (PT), Translators (T), Review Committee (RC) and IFAC Ongoing maintenanceOngoing maintenance

Translation Process 1 of 2 IFAC and TB enter into written, signed translation agreementIFAC and TB enter into written, signed translation agreement IFAC provides files for translation to PTIFAC provides files for translation to PT PT, T and RC agree list of key termsPT, T and RC agree list of key terms T translates standards using list of key terms (translation memory software encouraged)T translates standards using list of key terms (translation memory software encouraged) RC reviews translated standardsRC reviews translated standards PT informs IFAC of any translation difficultiesPT informs IFAC of any translation difficulties

Translation Process 2 of 2 PT approves final translations, including any corrections from RC, and any IFAC reviewPT approves final translations, including any corrections from RC, and any IFAC review IFAC provides graphics and logo to PTIFAC provides graphics and logo to PT TB publishes translated standardsTB publishes translated standards PT provides electronic versions of standards, list of key terms and translation memory to IFACPT provides electronic versions of standards, list of key terms and translation memory to IFAC IFAC includes translation on Translations DatabaseIFAC includes translation on Translations Database

Copyright Objectives Ability to facilitate copyright transferAbility to facilitate copyright transfer Protect intellectual property and assure qualityProtect intellectual property and assure quality

Copyright Procedures T assigns rights to TBT assigns rights to TB TB assigns rights to IFACTB assigns rights to IFAC IFAC may grant commercial or non- commercial rights to TBIFAC may grant commercial or non- commercial rights to TB Incorporation into law or regulation – IFAC normally waives copyright to the adopting authorityIncorporation into law or regulation – IFAC normally waives copyright to the adopting authority

IFAC Initiatives IFAC response to G20IFAC response to G20 –Emphasizes role of profession in addressing financial crisis –Reinforces need for convergence Staff Audit Practice AlertsStaff Audit Practice Alerts –Going concerns – Fair value IPSASB project on financial instruments expeditedIPSASB project on financial instruments expedited

IFAC Initiatives Quality Control Guide for SMPsQuality Control Guide for SMPs Global Financial Crisis Resource Center on IFAC websiteGlobal Financial Crisis Resource Center on IFAC website Forum of Firms Symposium–Audit of Financial InstitutionsForum of Firms Symposium–Audit of Financial Institutions G-20 Accountancy SummitG-20 Accountancy Summit

IFAC’s Focus for the Future Convergence and implementationConvergence and implementation SMP supportSMP support Global voiceGlobal voice Exploration of alternative assuranceExploration of alternative assurance Business reporting (XBRL)Business reporting (XBRL)

International Federation of Accountants