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	Ken Wild London United Kingdom +44 20 7007-0907	Deloitte's Global Leader for IFRSs Responsible for policy, interpretations, and technical support Member, Deloitte's IFRS Strategy Board UK National Director of Assurance and Advisory Services Member of IFRIC Financial Reporting Advisory Board to the UK Treasury UK 100 Group of Finance Directors Technical Committee For over nine years was a member of the UK Accounting Standards Board Former member, ICAEW Council
	Francois J Arbey Paris France +33 1 55 61 63 29	Partner in the French financial industry practice Specialisations: capital markets, insurance Expert on investment banking accounting issues Launched in 2005 a benchmark study of insurance companies' IFRS practices in France and Europe Member of the insurance working groups of the French National Institute of auditor (CNCC) and the French accounting standard setter (CNC) Industry Leader of the investment banking and insurance practice in France
	Manuel Arranz Madrid Spain + 34 91 514 50 00	Leader of Global IFRS Offering Services Group in Madrid Member of the Professional Standards Committee of Deloitte Spain Member of the Assurance Learning Committee of Deloitte Spain Expert on IFRS, US GAAP and Spanish GAAP SEC Reviewer of Foreign Private Issuers in Spain, Portugal and Latin America Member of Spanish Official Register of Certified Public Accountants
	Andreas Barckow Frankfurt Germany +49 69 75695 6520	National IFRS Experts Leader, Germany Responsibilities include IFRS interpretations, technical support, and application of IFRSs Member, German Accounting Standards Board (GASB) Chairman, Working Group on Debt/Equity of GASC Chairman, EFRAG PAAinE Working Group on Debt/Equity Member, Working Group on Financial Instruments of the German Institut der Wirtschaftsprufer Member, Review Committee for the German Official Translation of IFRSs Member, Editorial Advisory Committee of KoR and Accounting PhD thesis on accounting for derivatives and hedging activities
	Phil Barden London United Kingdom +44 20 7007 0023	Director in the UK IFRS Centre of Excellence Leader of writing team and principal author for iGAAP 2007: IFRS Reporting in the UK Former project director at the UK Accounting Standards Board Expert on revenue recognition Participant - Deloitte Global IFRS Leadership Team (GILT)
	Graeme Berry Johannesburg South Africa +27-11-806-5813	Member, Deloitte's Global IFRS Leadership Team Leader, Accounting & Auditing – Technical, Deloitte Southern Africa Member, Accounting Practices Committee, South African Institute of Chartered Accountants (SAICA) Member, Education Committee, SAICA
	Mireille Berthelot Paris France +33 1 40 88 22 95	National Director of Accounting Technical Function and Leader of the Financial Instruments Technical Team National IFRS leader Reponsibilities include IFRS interpretations, technical support, and application of IFRSs Member of the French and IFRS Accounting Principles interpretation task force of the Commission Nationale des Commissaires aux Comptes (French National Institute of Statutory Auditors) Member of several working groups of the Conseil National de la Comptabilite (French Standard Setter)
	Sylvie Bourguignon Paris France +33 1 40 88 29 20	Audit Partner of the French financial services (FSI) practice Specialist in the banking sector Responsible for providing assistance to French FSI groups for conversion to IFRSs Co-author in September 2005 of a benchmark study of impact of first-time adoption of IFRSs on European banks Responsibilities include editing a bi-monthly newsletter in French for FSI clients covering accounting and financial reporting issues (IASB, IFRIC, EFRAG, CESR, etc) Member of working groups of the French accounting standard setter (CNC) dealing with banks
	Laurent Boxus Brussels Belgium +32 2 800 20 26	Partner Deloitte Belgium Head of the IFRS technical department Member of the IFRS committee of the Commission Bancaire, Financiere et des Assurances (CBFA) (Belgian Regulator) Member of the IFRS committee of the Institut des Reviseurs d'Entreprises (IRE) Representing IRE in the Accounting Working Group of FEE Belgian Certified Public Accountant, member of IRE Professor at Solvay Business School (Universite Libre de Bruxelles)
	Christine Colleu-Kerael 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 Conseil National de la Comptabilite (French standard setter)
	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) Past member of the Accounting Practices Committee of the South African Institute of Chartered Accountants External Examiner at The University of the Witwatersrand Participant in the development of the Deloitte IFRS eLearning Previous staff member at the Deloitte IFRS Global Office
	Stig Enevoldsen Copenhagen Denmark +45 36 10 36 91	Chairman, Technical Expert Group of EFRAG (European Financial Reporting Advisory Group) 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
	Martin Faarborg Copenhagen Denmark +45 36 10 36 52	Partner and IFRS expert in the Copenhagen IFRS Centre of Excellence Provides Deloitte views on interpretation and application of IFRS Participates in the Global IFRS Team (GILT) Leader of IFRS group for financial institutions (including insurance companies) in Denmark Writes various Deloitte IFRS publications, including First-time Adoption–A guide to IFRS 1 Former Project Manager at the staff of the IASB
	Colin Fleming London United Kingdom +44 20 7007 4080	Director, IFRS Global Office Participant, Deloitte Global IFRS Leadership Team (GILT) Project Manager - IASC/ IASB 1999-2004 IASC/IASB Observer, UNCTAD ISAR 2000-03 IASB Observer, ad-hoc working group of experts on Accounting and Reporting by SMEs 2001-03
	D J Gannon Washington, DC United States +1 202 220-2110	Member, Deloitte's Global IFRS Leadership Team (GILT) Head, Deloitte's IFRS Centre of Excellence for the Americas region Formerly, leader of International Financial Accounting Services, a group within Deloitte USA's Global Offerings Services Group Specialises in international accounting and financial reporting, as well as global regulatory and professional issues Chairman, American Institute of CPAs' International Practices Task Force Chairman, AICPA's Accounting Standards Executive Committee's Short-Term International Convergence Task Force 1997-2000 – Professional Accounting Fellow, Office of the Chief Accountant, US SEC
	Pierre Gatet Paris France +33 1 55 61 64 95	Leader of the IFRS 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)
	Catherine Guttmann Paris France +33 1 55 61 29 57	Partner, Deloitte Touche Tohmatsu (France) Specialisations: Insurance, fund management, capital markets, actuarial services Doctor Engineer in mathematics (ENSTA) Engineer ENSM Qualified Financial Analyst - Societe Francaise d'Analyse Financiere Member of EFRAG's Technical Expert Group Member of the IASB's Insurance Working Group Phase II Consultant for the World Bank 11 years' experience with a major bank insurance group (risk management, CFO)
	Henrik Z. Hansen Copenhagen Denmark +45 36 10 37 83	IFRS expert in the Copenhagen IFRS Centre of Excellence Responsibilities include IFRS and DK GAAP interpretations, technical support, and application of DK GAAP and IFRSs Representing the Danish Institute of Chartered Accountants at the Danish Securities Council (Enforcement Body) Member, Danish Accounting Standards Committee 1996-2002 (Deputy Chairman 2000-2002) and member of working groups including Provisions and Related Parties
	Hugh Harrison Johannesburg South Africa +27 11 806 6248	Partner, Deloitte & Touche (South Africa) Head of the South African IFRS/Financial Instruments Advisory and Implementation Services Country leader - Deloitte's Financial Services Accounting and Reporting service line Member, Long Term Insurance and Financial Instruments sub-committees, South African Institute of Chartered Accountants (SAICA) Former technical advisor, South African Banking Council and SAICA Banking Project Sub-Committee
	Ingebret Hisdal Oslo Norway +47 23 27 92 53	Managing Partner of the Norwegian Firm Member, Standards Advisory Council (SAC) of the IASB Serves multinational companies headquartered in Norway Assists companies with SEC filings, corporate governance issues, and listing requirements related to international capital market transactions Advisor on financial reporting issues under Norwegian GAAP, IFRSs, and US GAAP within Deloitte and externally Chairman, IFRS Strategy Board of Deloitte Touche Tohmatsu Former Member, Board of Directors of Deloitte Touche Tohmatsu
	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 Deputy Chairman, New Zealand Financial Reporting Standards Board and member of 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)
	Erich Kandler Vienna Austria +43 1 53700 4500	Adviser to a number of clients on first time adoption of IFRSs since 1999. Lead client service partner for large listed companies in financial services industry. Deloitte Austria National Reputation and Risk Leader. Managing Director of the Austrian Savings Banks Auditing Association. Austrian representative at FEE Council, Chairman FEE Corporate Governance and Company Law Working Party, Member FEE Financial Reporting Policy Group, Member EU Advisory Group on Corporate Governance. Member Austrian Financial Reporting and Auditing Council. CPA in USA and Austria.
	Jan Peter Larsen Copenhagen Denmark +45 36 10 36 81	Member, Global IFRS Leadership Team (GILT) Head of the Copenhagen IFRS Centre of Excellence Responsibilities include IFRS interpretations, technical support, and application of IFRSs Member, Danish Accounting Standards Committee Interpretations, technical support and application of Danish GAAP
	Robert Lefrancois Montreal Canada +1 514-393-7086	Leader, Technical Accounting Consultation Group (Montreal) Partner, National Office, Canada Responsibilities include IFRS interpretations and technical support and specialisation in financial instruments, stock-based compensation, and business combinations Member of the CICA Accounting Standards Board 1998-2005
	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 Dubai United Arab Emirates +971 (4) 331 3211	Partner, Deloitte & Touche (M.E.), and member of Deloitte EMEA Learning Executive Co-author of Wiley: IFRS Workbook and Wiley: IFRS 2006 (in its tenth anniversary edition) Chairman, 21st session of UNCTAD's Intergovernmental Working Group of Experts on International Standards on Accounting & Reporting (ISAR) Technical Adviser, Gulf Co-operation Council Accounting and Auditing Organization Chairman, Auditors Group, Dubai Chamber of Commerce and Industry Member, Accounting Standards Committee, Securities and Exchange Board of India
	Magnus Orrell Wilton, Connecticut United States +1 203 761 3402	Partner, Deloitte & Touche LLP (United States) 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
	Paul Pacter Hong Kong China +852 2852 5896	Director, Deloitte IFRS Global Office Concurrently, IASB Director of Standards for SMEs Webmaster, www.iasplus.com and Editor, IAS Plus newsletter Co-author, Applying International Financial Reporting Standards and Australian Accounting Standards (both Wiley) IASC Project manager on IASs 14, 34, 35, 39, 41 Deputy Director of Research, FASB (USA) CFO of large municipal government (USA) Vice Chairman, GASB Advisory Council Editorial Advisory Boards: Journal of Accountancy, Accounting Review, CPA Journal, Corporate Accounting, Research in Accounting Regulation Member, FASB consolidations and GASB pensions task forces
	Veronica Poole London United Kingdom +44 20 7007 0884	Member, Deloitte's Global IFRS Leadership Team (GILT) Head of the London IFRS Centre of Excellence UITF - Alternate member CBI - Companies Committee UK 100 Group of Finance Directors Technical Committee DTI Consultant on financial reporting matters ICAEW Working party financial instruments Co-author iGAAP 2005 IFRS Reporting in the UK Co-author iGAAP 2005 Financial Instruments: IAS 32 and 39 explained Co-author Practical Guide to Full Fair Value Accounting for Financial Instruments Contributing author GAAP 2004 Contributing author IAS: Guide to Preparing Accounts
	Bruce Porter Melbourne Australia + 61 3 9208 7490	Leader, Australian National Technical Group Responsibilities include IFRS interpretations, technical support, and application of IFRSs Member, Australian Accounting Standards Board Past member, Urgent Issues Group for 8 years Past member and Chairman, CPA Australia's External Reporting Centre of Excellence Member and past vice-president, Victorian Divisional Council of CPA Australia Former Victorian representative on the Accounting and Financial Advisory Committee of the Australian Institute of Company Directors Co-author of a book on Australian accounting standards: Australian GAAP
	Nita Ranchod Johannesburg South Africa +27 11 806 5489	Partner, Accounting and Auditing South Africa IFRS expert in the South African IFRS Centre of Excellence Participant, Deloitte Global IFRS Leadership Team (GILT) Provide support on application of IFRSs in Southern Africa
	Laurence Rivat Paris France +33 1 55 61 67 60	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 Former Research Manager the IASC (1995-1998) Member of several working groups of the Conseil National de la Comptabilité (French Standard setter), including the co-chairing of the CNC working group that led the joint project with the IASB resulting in IFRS 1 Member of the Global IFRS Learning Team
	Brendan, Sheridan Dublin Ireland +353 1 417 2200	Director of Financial Reporting Services in Irish Practice - both IFRSs and Irish/UK Accounting Standards Responsibilities include support of engagement teams on accounting and reporting issues, accounting interpretations and presenting both internally and externally on developments in financial reporting Responsible for producing Financial Reporting Brief, a quarterly update that is issued to around 3,000 clients and firm contacts Member of Accounting Committee of Institute of Chartered Accountants in Ireland (ICAI) Serves on a number of ICAI project groups
	Melissa Sim (nee Perry) Sydney Australia +61 (0) 2 9322 7934	Partner, Australian National Technical Group IFRS expert in the Australian IFRS Centre of Excellence Participant, Deloitte Global IFRS Leadership Team (GILT) Responsibilities include IFRS interpretations, technical support and application of IFRS Participant in the development of the Deloitte IFRS eLearning Member of ICAA Financial Accounting and Reporting 2006 and 2007 module advisory committee
	Randall Sogoloff Wilton, Connecticut United States +1 203 761-3777	Partner, Deloitte & Touche (USA) Participant, Deloitte's Global IFRS Leadership Team (GILT) Member, Deloitte's IFRS Centre of Excellence for the Americas region Specialist in international accounting and financial reporting 2003-2005 - Accounting Practice Fellow, FASB
	Andrew Spooner London United Kingdom +44 20 7007 0204	Partner, London IFRS Centre of Excellence Expert advisor on financial instruments accounting for Financial Institutions and Corporates Co-author iGAAP 2007 Financial Instruments: IAS 32, IAS 39, and IFRS 7 explained Major contributor iGAAP 2005 IFRS Reporting in the UK Participant - Deloitte's Global IFRS Leadership Team (GILT) Former representative of the International Swaps & Derivatives Association (ISDA) accounting committee
	Stephen Taylor Hong Kong China +852 2852 1062	Member, Deloitte's Global IFRS Leadership Team Deloitte Regional Technical Partner, Asia-Pacific Member, Financial Accounting Standards Committee, Hong Kong Institute of CPAs Member, Urgent Issues and Interpretations Sub-Committee, HKICPA Member, IASB and FASB Joint Working Group on Performance Reporting Co-author of Hong Kong GAAP–A Practical Guide to Generally Accepted Accounting Practice
	Chew Ping Teo Hong Kong China +852 2238 7157	IFRS expert in the Hong Kong IFRS Centre of Excellence Responsibilities include IFRS/HKFRS interpretations, technical support, and application of IFRS and HKFRS Advisor on financial instruments accounting for financial institutions and corporates Participates in Deloitte Global IFRS Team (GILT) Core team member in providing technical support to the Ministry of Finance of the People's Republic of China in developing Chinese Accounting Standards Monitor, Professional Standards Monitoring Committee, HKICPA
	Ralph ter Hoeven Rotterdam The Netherlands +31 10 272 1369	Partner, Deloitte Accountants (The Netherlands) Leader IFRS Office, Deloitte Netherlands Professor of Financial Accounting at the State University of Groningen Concurring Partner on Listed Dutch Companies Member of several IFRS-committees at Royal NIVRA (institute of certified public accountants) Editor and author of three IFRS-NL GAAP-US GAAP comparison studies Thesis on restructurings and their impact on financial accounting