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Accounting Terminology in Somali Language | ICPAS
ICPAS REFERENCE PUBLICATION · 2026

Accounting Terminology
in Somali Language

Erey-Bixinta Xisaabaadka ee Afka Soomaaliga

A bilingual reference developed by the Institute of Certified Public Accountants of Somaliland to support consistent and professional use of Somali accounting terminology in education, practice, financial reporting and public financial management.

ICPAS2026
ACCOUNTING TERMINOLOGY IN SOMALI
LANGUAGE
EREY-BIXINTA
XISAABAADKA EE AFKA
SOOMAALIGA
INAUGURAL EDITION DAABACAADDA KOWAAD
2026Inaugural Edition
195Terminology Entries
Private + PublicSector Coverage
IFRS · IPSAS · ISAInternational Reference Base
ABOUT THE PUBLICATION

Building a shared accounting language

The Institute of Certified Public Accountants of Somaliland (ICPAS) presents the inaugural edition of Accounting Terminology in Somali Language, a reference intended to contribute to the standardization and professional development of accounting terminology in the Somali language.

The terminology covers both private-sector accounting and public-sector accounting and financial management, providing English terms, concise explanations and their Somali equivalents in one searchable reference.

Designed for
Accounting Professionals Students Government Officials Educators Translators Development Partners

Search the complete inaugural edition

Search by English term, definition, Somali terminology, sector or thematic category.

195 entries shown
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PUBLICATION STRUCTURE

Two areas of professional practice

PART I

Private Sector Accounting

Ereyada Xisaabaadeed ee Goobta Ganacsiga

Terminology applicable to commercial and private-sector entities, including corporations, partnerships, sole proprietorships and other non-governmental bodies.

Financial AccountingAssetsLiabilities EquityRevenue & CostsDouble-Entry Audit & AssuranceTaxationFinancial Analysis StandardsManagement AccountingCorporate Finance
PART II

Public Sector Accounting

Ereyada Xisaabaadeed ee Goobta Dawladda

Terminology applicable to government ministries, departments, state-owned enterprises, local governments, regulatory bodies and agencies.

IPSAS & PFMGovernment Budgeting RevenueExpenditureFinancial Statements Public Assets & LiabilitiesTreasury ProcurementGovernment AuditDebt & Aid
DEVELOPMENT PRINCIPLES

How the terminology was developed

The terminology is guided by principles intended to preserve both professional meaning and Somali linguistic integrity.

01

Fidelity to Meaning

Somali terms should capture the conceptual meaning of the English term rather than provide only a literal or phonetic translation.

02

Clarity & Simplicity

Terms should be accessible to a broad professional and educated audience.

03

Consistency

The same concept should use the same Somali terminology wherever it appears.

04

International Alignment

Definitions are informed by IFRS, IPSAS, ISA and other internationally recognized frameworks.

05

Somali Linguistic Integrity

Existing Somali vocabulary is used wherever possible, with adopted terminology adapted to standard Somali orthography.

06

Openness to Review

Terminology remains subject to review as the profession develops and consensus evolves within the Somali accounting community.

REFERENCE BASE

Aligned with professional frameworks

IFRSInternational Financial Reporting Standards
IPSASInternational Public Sector Accounting Standards
ISAInternational Standards on Auditing
GFSGovernment Finance Statistics Manual
PEFAPublic Expenditure and Financial Accountability
PUBLICATION DEVELOPMENT

Editorial & technical contributors

The inaugural edition was developed through technical, organizational, linguistic and external review contributions.

Technical Committee

Abdiqadir Mohamoud Yonis
Firiad Abdillahi Hassan
Mohamed Rashid Farah
Shuaib Mohamoud Essa
Saed Idan Nur
Faisal Mohamed Hagi Noor
Awil Ahmed Mohamoud

Somaliland Accounting & Finance Summit 2026 Organizing Committee

Faisal Mohamed Hagi Noor
Abdiqadir Mohamoud Yonis
Mukhtar Ahmed Muhumed
Abdirisaq Essa Yousuf
Firiad Abdillahi Hassan
Shuaib Mohamoud Essa
Awil Ahmed Mohamoud
Saed Ahmed Sulub

Somali Language Adviser

Saeed Mohamed Elmi (Siraadle)

External Reviewers

Mohamoud Dahir Omar
Civil Service Institute

Ahmed Mohamed Nour
HLB SOM