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Ken Wild

Ken Wild
London
United Kingdom
+44 20 7007-0907

  • Deloitte's Global Leader for IFRSs
  • Responsible for policy, interpretations, and technical support
  • UK National Director of Assurance and Advisory Services
  • 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

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

Andreas Barckow

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, German Accounting Standards Board (GASB)
  • Member, Working Group on Financial Instruments of the German Institut der Wirtschaftsprufer
  • Professor of International Accounting at Justus Liebig University of Giessen

Phil Barden

Phil Barden
London
United Kingdom
+44 20 7007 0023

  • Associate Partner in the UK IFRS Centre of Excellence
  • Leader of writing team and principal author for iGAAP 2009: A Guide to IFRS Reporting and iGAAP 2009: IFRS reporting in the UK
  • Host of Stay Tuned Online: Internet-Based IFRS and UK Financial Reporting Updates
  • Former project director at the UK Accounting Standards Board
  • Expert on revenue recognition
  • Participant - Deloitte Global IFRS Leadership Team (GILT)

Graeme Berry

Graeme Berry
Johannesburg
South Africa
+27-11-806-5813

  • Head of Deloitte's Johannesburg IFRS Centre of Excellence
  • Leader, Accounting & Auditing – Technical, Deloitte Southern Africa
  • Past Member, Accounting Practices Committee, South African Institute of Chartered Accountants (SAICA)
  • Chairman, Education Committee, SAICA
  • Member, GAAP Monitoring Panel, JSE Securities Exchange

Mireille Berthelot

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

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

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

Christine Colleu
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)

Cudtodio Cleber

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)

Trevor Derwin

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 e-Learning
  • Previous staff member at the Deloitte IFRS Global Office

Stig Enevoldsen

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

Martin Faarborg

Martin Faarborg
Copenhagen
Denmark
+45 36 10 36 52

  • Audit partner on listed companies in Denmark and IFRS Service Line Leader in Denmark with focus on for financial institutions (including insurance companies)
  • 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

Colin Fleming

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

D J Gannon
Washington, DC
United States
+1 202 220-2110

  • Partner, SEC Services, Deloitte & Touche (United States)
  • National Leader of the IFRS Solutions Center
  • 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

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)

Henrik Z. Hansen

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

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

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

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

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 the financial services industry.
  • National Risk and Reputation Leader of Deloitte Austria.
  • Austrian representative at FEE Council, Chairman FEE Corporate Governance and Company Law Working Party, Member FEE Financial Reporting Policy Group, Past member EU Advisory Group on Corporate Governance.
  • Past member of the Austrian Financial Reporting and Auditing Council.
  • CPA in USA and Austria.

Jan Peter Larsen

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
  • Member, Danish Accounting Standards Committee
  • Interpretations, technical support and application of Danish GAAP

Robert Lefrancois

Robert Lefrancois
Montreal
Canada
+1 514-393-7086

  • Leader of the Canadian IFRS Center of Excellence
  • 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

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

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

  • Partner, Deloitte & Touche (M.E.), and formerly member of Deloitte EMEA Learning Executive
  • Co-author, Wiley: IFRS Practical Implementation Guide & Workbook (presently in its 2nd edition)
  • Co-author (since inception until its tenth anniversary edition), Wiley: IFRS Interpretations & Application
  • Chairman, 21st session of UNCTAD's Intergovernmental Working Group of Experts on International Standards on Accounting & Reporting (ISAR)
  • Formerly Technical Adviser, Gulf Co-operation Council Accounting and Auditing Organization
  • Chairman, Auditors Group, Dubai Chamber of Commerce and Industry
  • Formerly Member, Accounting Standards Committee, Securities and Exchange Board of India
  • Immediate Past President, Indian Business & Professional Council (IBPC) Dubai
  • Three times elected Chairman, Dubai Chapter, Institute of Chartered Accountants of India
  • Member, Advisory Board, American University of Dubai (AUD)

Francesco Nagari

Francesco Nagari
London
United Kingdom
+44 20 7303 8375

  • Partner, Deloitte's global IFRS Insurance Leader, member of the UK IFRS Centre of Excellence
  • 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 Working Party on the Financial Statement Presentation of the Institute of Chartered Accountants of England and Wales (ICAEW)
  • 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 on the IASB/FASB joint project on insurance contracts accounting (IFRS 4 Phase II).

Magnus Orrell

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

  • Partner, 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

Joel Osnoss
New York, NY
United States
+1 212 492-3910

  • Partner-in-Charge, Global IFRS and Offerings Services Group of Deloitte & Touche LLP
  • Over 25 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, FASB's Financial Accounting Standards Advisory Council
  • Member, IASB's Standards Advisory Council
  • Deloitte representative on the International Practices Task Force of the Center for Audit Quality

Paul Pacter

Paul Pacter
Hong Kong
China
+852 2852 5896

  • Director, Deloitte IFRS Global Office
  • Concurrently, IASB Director of Standards for SMEs
  • Webmaster, www.iasplus.com
  • 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 (USA)
  • 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

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 - Member
  • CBI - Companies Committee
  • UK 100 Group of Finance Directors Financial Reporting Committee
  • Co-author iGAAP 2009 IFRS Reporting in the UK
  • Co-author iGAAP 2008 Financial Instruments: IAS 32 and 39 explained
  • Co-author Practical Guide to Full Fair Value Accounting for Financial Instruments
  • Contributing author UK GAAP 2007

Bruce Porter

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

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

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 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 Deloitte's Global IFRS Learning Team

Brendan Sheridan

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

Melissa Sim
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 e-Learning
  • Member of ICAA Financial Accounting and Reporting 2006, 2007, and 2008 module advisory committee

Randall Sogoloff

Randall Sogoloff
Wilton, Connecticut
United States
+1 203 761-3777

  • Partner, Accounting Standards and Communications Group, 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
  • Member, AICPA Accounting Standards Executive Committee
  • 2003-2005 - Accounting Practice Fellow, FASB

Andrew Spooner

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 2009 Financial Instruments: IAS 32, IAS 39, and IFRS 7 explained
  • Major contributor iGAAP 2009 A Guide to IFRS Global Edition and IFRS Reporting in the UK
  • Participant - Deloitte's Global IFRS Leadership Team (GILT)

Stephen Taylor

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

Teo Chew Ping

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

Ralph ter Hoeven

Ralph ter Hoeven
Rotterdam
The Netherlands
+31 10 272 1369

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

Robert Uhl

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 Americas region
  • Partner and National Director of Accounting Standards and Communication, Deloitte & Touche LLP (United States)
  • Responsible for formulating policies under both US GAAP and IFRSs
  • Member, FASB's Emerging Issues Task Force
  • Member, IASB's Financial Instruments Working Group
  • Former Member, AICPA's Accounting Standards Executive Committee
  • Served as Professional Accounting Fellow, Office of Chief Accountant, US SEC



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