Mario Abela
London
United Kingdom
+44 20 7303 2912

• Co-Director, Global IFRS Communications Director (London)
• Participant, Deloitte’s Global IFRS Leadership Team (GILT)
• Research Director, EFRAG 2009-2012 (Belgium)
• Project Director, UK Accounting Standards Board 2008-2009
• Former member of the Urgent Issues Group of the Australian Accounting Standards Board

Andreas Barckow
Frankfurt
Germany
+49 69 75695 6520

• Member of the Global IFRS Leadership Team (GILT)
• Head of Deloitte SE's IFRS Leadership Team
• Head of Deloitte's Frankfurt IFRS Centre of Excellence
• Responsibilities include IFRS interpretations, technical support, and application of IFRSs
• Member of the IFRS Technical Committee of the German Standard Setter DRSC
• Professor of International Accounting at Justus Liebig University of Giessen

Phil Barden
London
United Kingdom
+44 20 7007 0023

• Partner in the UK IFRS Centre of Excellence
• Leader of writing team and principal author for iGAAP: A Guide to IFRS Reporting and iGAAP: IFRS reporting in the UK
• Leader of Deloitte Expert Advisory Panel on revenue recognition
• Host of Stay Tuned Online: Internet-Based IFRS and UK Financial Reporting Updates
• Former project director at the UK Accounting Standards Board
• Participant - Deloitte Global IFRS Leadership Team (GILT)

Shariq Barmaky
Singapore
+65 6530 5508

• Deloitte Southeast Asia Regional Professional Practice Director
• Leader, Singapore IFRS Centre of Excellence
• Member, Sub-committees on Revenue and Leases, Singapore Accounting Standards Council
• Member, Financial Reporting Committee, Institute of Certified Public Accountants of Singapore

Jens Berger
Frankfurt
Germany
+49 69 75695 6581

• Partner in Deloitte's Frankfurt IFRS Centre of Excellence
• Participates in meetings of the Global IFRS Leadership Teams (GILT) of Deloitte
• Member of DTTL's Expert Adivsory Panel on Financial Instruments
• Member of the Financial Instruments Working Group of the Accounting Standards Committee of Germany
• Member of the Working Group on Financial Instruments of the German Institut der Wirtschaftsprüfer
• Previous staff member on the financial instruments team at the International Accounting Standards Board (2009/10)
• Previous staff member at the Deloitte IFRS Global Office (2008/10)

Graeme Berry
Johannesburg
South Africa
+27 11 806 5813

• Deloitte's Johannesburg IFRS Centre of Excellence
• Partner, Accounting & Auditing – Technical, Deloitte Southern Africa
• Past Member, Accounting Practices Committee, South African Institute of Chartered Accountants (SAICA)
• Chairman, Examinations Committee, SAICA
• Member, Financial Reportring Investigations Panel, JSE Securities Exchange

Thomas Carlier
Brussels
Belgium
+32 2 800 20 37

• Head of Deloitte's Brussels IFRS Centre of Excellence
• Member of Deloitte SE's IFRS Leadership Team
• Lecturer in Financial Analysis and Reporting for the ICHEC Brussels Management School
• Member of the accounting standards commission and redaction committee within the Belgian Institute of Registered Auditors
• Author of several articles and publications on IFRS and Belgian GAAP

Anna Crawford
Sydney
Australia
+61 2 9322 7177

• Member of the Global IFRS Leadership Team (GILT)
• Leader of Deloitte Australia’s IFRS Centre of Excellence
• Leader National Accounting Technical Services
• Member of the Australian Accounting Standards Board (AASB)
• Expert in both US GAAP and IFRS
• Member of the Property Council of Australia Accounting Committee

Cleber Custodio
Madrid
Spain
+ 34 91 514 50 00

• Member of the Paris/Madrid IFRS Centre of Excellence
• Leader of the Spanish Complex Accounting Team
• Member of the National Professional Practice Office of Deloitte Spain
• Member of the IFRS Experts Committee (GEC) in the Spanish Securities Commission
• Expert on IFRS, US GAAP, SEC R&R and Spanish GAAP
• Expert on Global Energy & Resources and Financial Services Industries
• SEC Reviewer of Foreign Private Issuers in Spain, Portugal and Latin America
• Participant – Deloitte's Global IFRS Leadership Team (GILT)

Fermin del Valle
Buenos Aires
Argentina
+54 11 4230 2729

• Member of Deloitte's Global IFRS Leadership Team (GILT)
• Certified Public Accountant (University of Buenos Aires)
• Partner at Deloitte Argentina and Professional Practice Director of LATCO (Latin American Countries Organization)
• Past President of the International Federation of Accountants (IFAC)
• Former member of the Financial Crisis Advisory Group (Advisory Group of the IASB and FASB regarding the accounting effects of the financial crisis)
• International Relations Director of the Federacion Argentina de Consejos Profesionales de Ciencias Economicas
• Associate Professor in charge of Audit at the Faculty of Economic Sciences of the University of Buenos Aires
• Former Professor in charge of Accounting and Audit at the University of San Andres
• Former member of the Special Commission of Accounting and Auditing Standards (National Standard Setter for Argentina)
• Former General Director of the Center for Scientific and Technical Studies and Former Council Member of the Consejo Profesional de Ciencias Economicas de la Ciudad Autonoma de Buenos Aires

Trevor Derwin
Johannesburg
South Africa
+27 11 806 5481

• IFRS expert in the South African IFRS Centre of Excellence
• Participates in the Global IFRS Team (GILT)
• Joint Vice-Chairman of the South African Institute of Chartered Accountants
• Past member of the Accounting Practices Committee of the South African Institute of Chartered Accountants
• Member of the South African Integrated Reporting Committee Working Group
• External Examiner at The University of the Witwatersrand
• Participant in the development of the Deloitte IFRS e-Learning
• Previous staff member at the Deloitte IFRS Global Office

Stig Enevoldsen
Copenhagen
Denmark
+45 36 10 36 91

• Chairman of EFRAG (European Financial Reporting Advisory Group) 2004 - 2010
• Member of the EFRAG Technical Experts Group 2001-2004
• Expert in both Danish GAAP and IFRSs
• Chairman, International Accounting Standards Committee 1998-2000
• Board Member, International Accounting Standards Committee 1991-2000
• Member, Danish Accounting Standards Committee 1987-1996 (Chairman 1990-1996)
• Member, IASB's Standards Advisory Council 2001-2005 and 2009-2010

Martin Faarborg
Copenhagen
Denmark
+45 36 10 36 52

• Lead Client Service Partner (LCSP) and audit partner on listed companies in Denmark with focus on pharmaceutical and insurance companies
• Chairman of the Steering Committee for the IFRS Service Line in Denmark
• Provides advice on IFRS implementation projects and on-going IFRS compliance
• Provides views on interpretation and application of IFRS
• Writer of various Deloitte IFRS publications, including First-time Adoption–A guide to IFRS 1
• Former Project Manager at the staff of the IASB (1999-2001)

Becky Fell
London
United Kingdom
+44 20 7007 0795

• Director, IFRS Global Office
• Participant, Deloitte Global IFRS Leadership Team (GILT)
• Member of the UK Hundred Group of Finance Directors Financial Reporting Committee
• Member of the Technical Working Group (TWG) of the Climate Disclosure Standards Board (CDSB)
• Contributor iGAAP 2010 A Guide to IFRS Global Edition and iGAAP 2010 IFRS Reporting in the UK

Colin Fleming
London
United Kingdom
+44 20 7007 4080

• Director, IFRS Global Public Policy
• Participant, Deloitte Global IFRS Leadership Team (GILT)
• Project Manager - IASC/ IASB 1999-2004
• IASC/IASB Observer, UNCTAD ISAR 2000-03
• Participant - UNCTAD ISAR ad-hoc working group of experts on Accounting and Reporting by SMEs 2001-03
• Project Manager - AcSB/ CICA staff 1995-97

Candy Fong
Hong Kong
China
+852 28525848

• Partner, Deloitte's Hong Kong IFRS Centre of Excellence
• Participant of Deloitte’s Global IFRS Leadership Teams (GILT) meetings
• Member of a number of working groups of the Hong Kong Institute of Certified Public Accountants (e.g. financial instruments)
• Previous staff member on the financial instruments and IFRIC teams at the International Accounting Standards Board (2006 - 2008)

Pierre Gatet
Paris
France
+33 1 55 61 64 95

• Co-leader of the Accounting Advisory Services Team in France
• Responsibilities include the management of IFRS conversion projects and the development of specific audit tools in an IFRS environment
• Expert in both IFRS and French GAAP
• Serves several multinational companies headquartered in France
• Expert on IFRS in the context of M&A transactions
• Was a member of several steering committees of the French Standard Setter for over 10 years
• Former Director of Accounting Standards, French Institute of Statutory Auditors (1999-2000)
• Former Technical Advisor for IAS issues, Ordre des Experts Comptables (1991-1993)

Shigeo Hasegawa
Tokyo
Japan
+81 (3) 6213 3061

• Leader of Deloitte's IFRS Center of Excellence in Japan
• Serves major clients in and out of Japan with an emphasis on SEC registrants and Japanese multinational companies
• Member, Japanese Institute of Certified Public Accountants
• Author of many publications on accounting under IFRS, US GAAP, and Japanese GAAP

Karen Higgins
Toronto
Canada
+1 416 601 6238

• Member of Deloitte's Global IFRS Leadership Team (GILT)
• Leader of the Canadian IFRS Center of Excellence
• Co-editor iGAAP: IFRS for Canada
• Canadian firm National Accounting Services Leader
• Responsibilities include IFRS interpretations, technical support, and application of IFRSs
• Member of the Canadian Accounting Standards Board
• Former member of the Canadian Emerging Issues Committee

Denise Hodgkins
Auckland
New Zealand
+64 9 303 0918

• Partner, New Zealand
• Leader, New Zealand National Technical Group
• Responsibilities include NZ GAAP and IFRS interpretations, technical support, and application of NZ GAAP and IFRSs
• Former member and deputy chairman, of previous New Zealand standard setter New Zealand Financial Reporting Standards Board (until 2011) and several subcommittee working groups including Financial Instruments, Tax (Chair)
• Former member, Professional Practices Board of the New Zealand Institute of Chartered Accountants (this board is responsible for the code of ethics, auditing standards, and other professional engagement standards)

Thomas Hopkins
London
United Kingdom
+44 121 695 5967

• Global IFRS Technical Director
• Participant, Deloitte Global IFRS Leadership Team (GILT)
• Member of the Confederation of British Industry (CBI) Financial Reporting Panel
• Contributor, iGAAP 2012 IFRS Reporting in the UK and ukGAAP 2011 Financial reporting for UK unlisted entities

Shinya Iwasaki
Tokyo
Japan
+81 (3) 6213 1168

• Partner of Deloitte's IFRS Center of Excellence in Tokyo and Tokyo Center of Deloitte's Global IFRS and Offering Services
• Member of Deloitte's Global IFRS Leadership Team (GILT)
• Serves major clients in and out of Japan with an emphasis on SEC registrants and Japanese multinational financial institutions
• Member, Japanese Institute of Certified Public Accountants
• Deloitte Japan's representative on the IFRS Adoption Task Force jointly organised by Nippon Keidanren (Japanese Business Federation) and JICPA
• Member, IFRS Practice Group of the Accounting Standards Board of Japan
• Author of or contributor to many publications on accounting under IFRS, US GAAP, and Japanese GAAP
• Co-translator of Deloitte's iGAAP Financial Instruments

Christine Lallouette
Paris
France
+33 1 55 61 23 50

• Partner, Paris IFRS Centre of Excellence
• Leader of the Paris Financial Instruments Technical Team
• Responsibilities include IFRS interpretations, technical support, and application of IFRSs re financial instruments for financial institutions and corporates
• Participant - Deloitte's Global IFRS Leadership Team (GILT)
• Member of several working groups of the Autorité des Normes Comptables (French standard setter)

Jan Peter Larsen
Copenhagen
Denmark
+45 36 10 36 81

• Member of Deloitte SE's IFRS Leadership Team
• Head of Deloitte's Copenhagen IFRS Centre of Excellence
• Responsibilities include IFRS interpretations, technical support, and application of IFRSs
• Chairman, Danish Accounting Standards Committee
• Interpretations, technical support and application of Danish GAAP

William Lim
Hong Kong
China
+852 2852 5890

• Technical Accounting, IFRS and HKFRS – Deloitte Hong Kong
• Financial Instruments Specialist, Deloitte Hong Kong
• Member, ICAEW and ICPAS

Abbas Ali Mirza
United Arab Emirates
+ 971 (4) 331 3211

• Audit partner with Deloitte & Touche (ME) and is a member of the firm’s regional IFRS leadership team for the Middle East region.
• Chairman, 21st session of UNCTAD's Intergovernmental Working Group of Experts on International Standards on Accounting & Reporting (ISAR), United Nations, Geneva
• Chairman, Dubai Chamber of Commerce’s Auditors Group
• Formerly Member, Accounting Standards Committee, Securities and Exchange Board of India (SEBI), India
• Past President, Indian Business & Professional Council (IBPC), Dubai
• Three times elected Chairman, Dubai Chapter, Institute of Chartered Accountants of India (ICAI)
• Formerly, Member of the Developing Nations Committee (previously known as the ‘Developing Nations Permanent Task Force’) of the International Federation of Accountants (IFAC)
• Author of a number of IFRS-related publications

• Partner, Deloitte Austria
• IFRS Country Leader for Austria
• Editor and author of various IFRS manuals
• Member of various Austrian and international IFRS working groups
• Expert for IFRS transition and implementation

Francesco Nagari
London
United Kingdom
+44 20 7303 8375

• Partner, Deloitte's global IFRS Insurance Leader, member of the UK IFRS Centre of Excellence, chair of the Deloitte Expert Advisory Panel for Insurance
• Expert on insurance reporting issues across IFRSs and US, UK, French, and Italian GAAP and on insurance IFRS transition from other GAAPs
• Member of the Insurance Accounting Working Group of the European Financial Reporting Advisory Group (EFRAG)
• Member of the Financial Reporting Group of the UK Actuarial Profession
• Author of several articles and publications on insurance reporting including illustrative financial statements for insurers, research on insurance investors' views on insurance reporting, and Deloitte's monthly newsletter and client webcast on the IASB/FASB joint project on insurance contracts accounting (IFRS 4 Phase II).

Shigeo Ogi
Tokyo
Japan
+81 90 6476 6848

• Partner of Deloitte's Japan IFRS Center of Excellence and Leader of Deloitte's Global IFRS and Offerings Services (Tokyo Center)
• Serves major clients in Japan with an emphasis on SEC registrants and Japanese multinational companies
• Member, Japanese Institute of Certified Public Accountants (JICPA)
• Former member of JICPA's IAS Committee
• Former member of the Financial Instruments Joint Working Group
• Author of many publications on accounting IFRS, US GAAP and Japanese GAAP
• Co-translator of Deloitte's iGAAP Financial Instruments

Magnus Orrell
Wilton, CT
United States
+1 203 761 3402

• Director, Accounting Standards and Communications Group, Deloitte & Touche (USA)
• Financial instruments specialist - IFRSs and US GAAP
• 2000-2003 - IASB Project Manager - financial instruments (United Kingdom)
• 1997-1999 - Secretariat of the Basel Committee/Bank for International Settlements (Switzerland)
• 1996-1997 - Official of the European Commission (Belgium)
• 1993-1996 - Accounting Expert at Finansinspektionen (Sweden)
• CPA, Chartered Financial Analyst, Certified Internal Auditor, Certified Financial Risk Manager
• Co-author, IFRS Workbook (published by Wiley)
• IIA William S. Smith Certificate of Excellence

Joel Osnoss
New York
United States
+1 212 492 3910

• Global IFRS Leader – Clients and Markets
• Partner-in-Charge, Global IFRS and Offerings Services Group of Deloitte & Touche LLP
• Thirty years of experience in providing assurance and advisory services to multinational SEC-registered companies. He has worked with companies in a variety of industries in several countries, providing advice on the application of US GAAP, IFRSs, and the SEC's regulations in connection with US capital markets transactions
• Member, IASB's IFRS Advisory Council
• Member, DTTL’s Global Audit Leadership Team (GALT)
• Formerly a member of FASB's Financial Accounting Standards Advisory Council and Deloitte representative on the International Practices Task Force of the Center for Audit Quality

Kush Patel
London
United Kingdom
+44 20 7303 7155

• Director, Deloitte UK IFRS Centre of Excellence
• Member of the Financial Instruments Working Group of the Institute of Chartered Accountants in England and Wales (ICAEW)
• Alumnus of the International Accounting Standards Board (contributor to the Hedge Accounting Exposure Draft 2010)
• Contributor iGAAP 2010 Financial Instruments: IAS 32, IAS 39, and IFRS 7 explained
• Previous member of Deloitte UK Financial Instruments, Treasury and Securitisations accounting advisory group

Veronica Poole
London
United Kingdom
+44 20 7007 0884

• Global IFRS Leader – Technical
• Chair of Deloitte Global IFRS Leadership Team (GILT)
• UK National Head of Financial Reporting
• Member of UK UITF
• Member of UK CBI Companies Committee
• Member of the UK Hundred Group of Finance Directors Financial Reporting Committee
• Member of ICAEW Financial Reporting Faculty Advisory Board
• Co-author iGAAP 2010 IFRS Reporting in the UK
• Co-author iGAAP 2010 Financial Instruments: IAS 32 and 39 explained
• Co-author Practical Guide to Full Fair Value Accounting for Financial Instruments

Mikhail Raikhman
Moscow
Russia
+7 495 787 06 00

• Deloitte CIS (Commonwealth of Independent States) Professional Practice Director
• Leader of IFRS Center of Excellence, Russia and CIS
• Certified Russian auditor and the U.S. Certified Public Accountant
• Member of the Regulatory Committee under the Russian Ministry of Finance’ Audit Council
• Co-author of Audit Dictionary

Franco Riccomagno
Milan
Italy
+39 02 8332 2393

• Leader, Italian IFRS Centre of Excellence
• Head of Accounting in Italian Professional Practice Department of Deloitte
• Leader of IFRS Group of Italian Auditing Firms Association (Assirevi)
• Member of IFRS Group of Italian Standards Setter (OIC)
• Professor of Group Auditing at Turin University of Economics

Linda Riedel
London
United Kingdom
+44 20 7007 0227

• Global IFRS Technical Director
• Director in Deloitte UK National Accounting and Audit
• Participant, Deloitte Global IFRS Leadership Team (GILT)
• Contributor iGAAP 2010 IFRS Reporting in the UK

Laurence Rivat
Paris
France
+33 1 55 61 67 60

• Partner, Deloitte (France)
• Member of the Global IFRS Leadership Team (GILT)
• Head of the Paris IFRS Centre of Excellence
• Responsibilities include IFRS interpretations, technical support, and application of IFRSs
• Member, International Financial Reporting Interpretations Committee
• Former Research Manager at the IASC (1995-1998)
• Member of several working groups of the Autorité des Normes Comptables (French Standard setter), including the co-chairing of the working group that led the joint project with the IASB resulting in IFRS 1
• Member of Deloitte's Global IFRS Learning Team

Melissa Sim
Sydney
Australia
+61 (0) 2 9322 7934

• Principal, Australian National Technical Group
• IFRS expert in the Australian IFRS Centre of Excellence
• Participant, Deloitte Global IFRS Leadership Team (GILT) (2006-2008)
• Responsibilities include IFRS interpretations, technical support and application of IFRS
• Participant in the development of the Deloitte IFRS e-Learning
• Member of ICAA Financial Accounting and Reporting 2006, 2007, 2008 and 2010 module advisory committee

Andrew Spooner
London
United Kingdom
+44 20 7007 0204

• Partner, London IFRS Centre of Excellence
• Participant of Deloitte's Global IFRS Leadership Team
• Leader of Deloitte's Expert Advisory Panel on financial instruments
• Co-author of iGAAP 2012 Financial Instruments: IAS 39 and related standards and iGAAP 2012 Financial Instruments: IFRS 9 and related standards

Stephen Taylor
Hong Kong
China
+852 2852 1062

• Partner, Deloitte China
• Member, Deloitte's Global IFRS Leadership Team
• Head of the Deloitte, Asia Pacific IFRS Centre of Excellence, based in Hong Kong
• Member of the Professional Standards Monitoring Expert Panel of the Hong Kong Institute of Certified Public Accountants
• Project manager of the World Bank funded project to assist the Ministry of Finance in its development of accounting standard for the People's Republic of China.
• Member, IASB and FASB Joint Working Group on Performance Reporting
• Member and convener of Financial Reporting Review Panel of the Hong Kong Financial Reporting Council
• Committee member of the Hong Kong Stock Exchange Listing Committee
• Editor and contributing author of Financial Reporting in Hong Kong 2010

Ralph ter Hoeven
Rotterdam
The Netherlands
+31 10 272 1369

• Partner, Deloitte Accountants (The Netherlands)
• Leader IFRS Center of Excellence, Deloitte Netherlands
• Professor Financial Accounting at the University of Groningen
• Member of the Working Group Employee Benefits of the IASB
• Member of the Working Group Pensions of the Dutch Accounting Standards Board
• Editor and author of three IFRS-NL GAAP-US GAAP comparison studies
• Thesis on restructurings and their impact on financial accounting

Eddy R. Termaten
Luxembourg
+352 451 452 488

• Audit Partner
• Leader of the Luxembourg IFRS Center of Excellence
• Member of the Royal Institute of Registeraccountants in the Netherlands
• Member of the Institute de Réviseur d’ Enterprises (Luxembourg)
• Member of the AICPA (US)

Robert Uhl
Wilton, CT
United States
+1 203 761 3152

• Member, Deloitte's Global IFRS Leadership Team (GILT)
• Head, Deloitte's IFRS Centre of Excellence for the United States
• Partner and National Director of Accounting Standards and Communication, Deloitte & Touche LLP (United States)
• Involved in formulating Deloitte policies under both US GAAP and IFRSs
• Frequent presenter on US GAAP and IFRS accounting topics
• Member, FASB's Emerging Issues Task Force
• Member, IASB's Financial Instruments Working Group
• Member, Financial Reporting Committee of the Institute of Management Accountants
• Former Member, AICPA's Accounting Standards Executive Committee
• Served as Professional Accounting Fellow, Office of Chief Accountant, US SEC

Martin Welser
Zurich
Switzerland
+41 44 421 62 53

• Leader of the Financial Reporting Advisory Group of Deloitte Switzerland
• Audit Partner, expert in IFRS and Swiss GAAP
• Member of the Accounting Working Party of the Swiss Institute of Certified Accountants and Tax Consultants
• Chairman of the Swiss IAS 19 Working Party
• Instructor at IFRS diploma courses.