The growing interest in studies based on samples of authentic interpreting data goes hand in hand with the need to think of adequate methodologies to make such data available for research. During the 1980s, transcription issues posed a series of theoretical questions which may now be worth revisiting in the light of recent debates in Interpreting Studies (IS), and of new methodological instruments. Building on the premise that nothing is as practical as good theory, this paper aims at informing decisions on transcribing interpreting events. It first reviews some general theoretical issues involved in any transcription of oral data, and then engages with issues that are particular to IS.