For the first time, a meeting of professional accountancy organizations interested in Arabic language translations was held, hosted by the Gulf Cooperation Council Accountancy and Auditing Organization. The parties agreed to further collaborate in order to increase IFAC-authorized Arabic translations of the International Standards and other IFAC publications to support professional accountants in the region.
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Nine translated documents comprising the International Good Practice Guidance series were finalized and published to support Spanish-speaking professional accountants in business.
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The International Public Sector Accounting Standards Board®(IPSASB®)’s IPSAS 33-38 andRecommended Practice Guideline 3 have been published by IFAC in Spanish. These pronouncements deal with a variety of important issues, including first-time adoption of accrual basis IPSAS.
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Summaries of eight IFAC Policy Position Papers cover topics including standard setting in the public interest, regulation and global regulatory convergence, effective governance, risk management and internal control, and enhancing organizational reporting.
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The International Ethics Standards Board for Accountants® (IESBA®)’s staff publication, Ethical Considerations Relating to Audit Fee Setting in the Context of Downward Fee Pressure, highlights important considerations in theCode of Ethics for Professional Accountants™ (the Code) for auditors in relation to the setting of audit fees.
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The International Auditing and Assurance Standards Board (IAASB)’s new ISA 701,Communicating Key Audit Matters in the Independent Auditor's Report, and other revised auditor reporting standards, including revised versions of ISA 260, 570,700, 705, 706, 800, 805, and 810. A Spanish translation of theReporting on Audited Financial Statements – New and Revised Auditor Reporting Standards and Related Conforming Amendments, including ISA 701, is also available. Revised versions of ISA 800, 805, and 810 will soon be available in Spanish.
The 2013 Handbook of International Public Sector Accounting Pronouncements, including IPSAS 1-32 and, chapters 1-4 of the Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities, is now available in French.
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IFAC published the Russian edition of the 2014 IAASB Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements, Volumes II and III. The translation was reviewed by a committee including experts from the Russian Federation, Belorussia, Kazakhstan, and Kyrgyzstan to ensure its wide acceptability.
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IFAC’s Statements of Membership Obligations (SMOs), are globally recognized as a framework for credible and high-quality professional accountancy organizations and form the basis of the IFAC Member Body Compliance Program. IFAC member organizations are reminded of the importance of the SMOs. Translators are reminded to translate the most current version (Revised 2012), and to use IFAC’sonline system to request permission.
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Translated content on the Global Knowledge Gateway continues to increase with numerous Viewpoints and commentary available in several languages. Thanks to the relevant translating organizations for their efforts.
In accordance with IFAC’s policies, appropriate permissions must be in place for reproduction or translation of IFAC-copyrighted content or use of IFAC’s numerous trademarks. Please visit ourFrequently Asked Questions for more information. Permission requests may be submitted via ourOnline Permission Request and Inquiry system.
- Arabic translation of 2015 Handbook of International Public Sector Accounting Pronouncements
- French and Spanish translations of Guide to Compilation Engagements and Guide to Review Engagements
- Russian translation of 2015 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- Spanish translation of 2015 Handbook of International Education Pronouncements; revised versions of ISA 720, 800, 805, and 810; and Guide to Practice Management
IFAC appreciates the efforts of its designated translating bodies which have recently finalized the following translations:
- Arabic (IASCA)—2015 Handbook of International Quality Control, Auditing, Review, Other Assurance Related Services Pronouncements and 2015 Handbook of the Code of Ethics for Professional Accountants
- Armenian (AAAA)—2014 Handbook of the Code of Ethics for Professional Accountants
- Bosnian (UAAFWFBH)—2015 Handbook of the Code of Ethics for Professional Accountants and 2015 Handbook of International Education Pronouncements
- Bulgarian (ICPAB)—2015 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- Catalan (CCJCC)—IFAC Global SMP Survey: 2015 Results
- Danish (FSR)—International Standard on Auditing (ISA) 720 (Revised), The Auditor’s Responsibilities Relating to Other Information; Changes to the Code Addressing Certain Non-Assurance Services Provisions for Audit and Assurance Clients; and Reporting on Audited Financial Statements—New and Revised Auditor Reporting Standards and Related Conforming Amendments
- French (CPA Canada)—ISA 800 (Revised), Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks; ISA 805 (Revised), Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement; ISA 810 (Revised), Engagements to Report on Summary Financial Statements; and Reporting on Audited Financial Statements—New and Revised Auditor Reporting Standards and Related Conforming Amendments
- Japanese (JICPA)—Exposure Draft, Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client and Ethical Considerations Relating to Audit Fee Setting in the Context of Downward Fee Pressure
- Polish (KIBR)—Guide to Review Engagements
- Spanish (FACPCE)—Summary of Policy Position Papers 1-8
- Spanish (ICJCE)—Reporting on Audited Financial Statements—New and Revised Auditor Reporting Standards and Related Conforming Amendments; and Ethical Considerations Relating to Audit Fee Setting in the Context of Downward Fee Pressure
- Spanish (IMCP)—Various International Good Practice Guidance publications
- Spanish (University of Zaragoza)—International Public Sector Accounting Standards 33-38 and Recommended Practice Guideline 3
- Swedish (FAR)—2015 Handbook of the Code of Ethics for Professional Accountants