Jaarverslag 2006 - IBR

Zoals werd bekendgemaakt op 11 april 2005, werd het gezamenlijk
vertaalproject van het IBR met het Instituut in Frankrijk (Compagnie
Nationale des Commissaires aux Comptes, CNCC) en het Instituut in Nederland
(Koninklijke NIVRA) internationaal erkend door de International
Federation of Accountants (IFAC), op basis van de in september 2004 gepubliceerde
policy inzake de vertalingen van IFAC standaarden. De beoogde
vertalingen betreffen de internationale controlestandaarden (International
Standards on Auditing, ISA’s) en de internationale standaard inzake kwaliteitsbeheersing
(International Standard on Quality Control, ISQC) nr. 1.
Het Jaarverslag 2005 van de IAASB (1) maakt expliciet melding van de
vertaalprojecten van het IBR:
“This agreement is significant in the context of the EU’s consideration of the
adoption of ISAs following the EC’s recent finalization of the Eighth Company
Law Directive. It also represents a timely reaction to the findings of the Wong
Report (2) , which identified the translation of Standards as a major challenge in
achieving global convergence to international Standards.
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CNCC and IRE Belgium worked with other French-speaking professionals
from Canada, Luxembourg, and Switzerland, and from the Fédération
Internationale des Experts-Comptables Francophones to build on existing
translations and develop a single French version of ISAs for implementation
throughout the world.
The involvement of several organizations in different French-speaking countries
in reaching this agreement helps to support the strong quality control over translation
encouraged by the IFAC translation policy. This means that the EC can
look forward to adopting a set of standards in French that have been prepared
using all the quality control processes set out in that policy.
(1) Cf. IAASB, Annual Report, 2005, p. 16-17.
(2) “To ensure consistency in translations and maximize available resources, countries that speak the
same language are encouraged to coordinate their efforts and, over time, eliminate the existence of
multiple translations of international standards into the same language. The French translation
of the ISAs led by the Instituut der Bedrijfsrevisoren - Institut des Reviseurs
d’Entreprises (Belgium) and involving representatives of its counterparts in France,
Canada, and more recently Luxembourg and Switzerland, have proved beneficial to all parties
in achieving a common understanding and translation of key words.”, uit: Peter WONG,
Challenges and successes in implementing international standards. Achieving convergence to
IFRS and ISAs, IFAC-study, 22 september 2004, p. 12, tekst consulteerbaar op
www.ifac.org.
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IBR – JAARVERSLAG 2006