Préalables conceptuels à la traduction des états financiers italiens au vu des principes comptables internationaux : l’exemple de la traduction vers le français

The adoption of new international accounting standards in continental Europe has introduced major changes to traditional accounting systems. Our research aims to analyse areas we consider to be of strategic importance prior to the planning of the translation activity of accounting information, particularly of Italian financial statements. We aim, moreover, to make a distinction between expert competence and translation-oriented competence. We put forward that the most productive strategy is a conceptual perspective with the graphic representation of the notions. We also claim that a proper understanding of the concept of fair value, which is also the basis for conceptual, drafting and terminological variations, is part of the “preliminary work” of the translator and also has a positive impact at the educational level. The study will focus on two new elements introduced by the Italian parliament which aimed to bring the Italian situation into line with the new accounting philosophy presented in the Decreto legislativo n. 139 which came into force on 1 January 2016, in accordance with the 2013/34/EU Directive. In the last part of the paper, we will look at the notion of Svalutazioni di strumenti finanziari derivati and its translation into French, focusing in particular, in a contrastive perspective, on the legal translation procedures and strategies considered most appropriate to this specific translation situation.