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Deloitte & Touche partner appointed to IASB

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18 Sep 2002

The IASC Foundation Trustees have appointed John T.

Smith, Partner, Deloitte & Touche (USA), as a part-time member of the International Accounting Standards Board beginning on 1 October 2002. Mr Smith fills the vacancy left by Robert H. Herz, who resigned in June 2002 to become chairman of the US Financial Accounting Standards Board. Mr. Smith currently serves as director of accounting policies for Deloitte & Touche, where he provides accounting consultation to the Firm's national office and client service personnel, and oversees the development of guidance on accounting matters. In that role, he has established himself as a leading expert on standard-setting issues in general, and accounting issues related to financial instruments in particular. He is responsible for preparing his firm's responses to accounting standard-setting initiatives in the United States and as a member of the Deloitte Touche Tohmatsu international accounting committee he participates in responding to IASB standard-setting initiatives. As a part-time member of the IASB, Mr. Smith will remain a partner of Deloitte & Touche. He has participated in the activities of the IASB and its predecessor, the International Accounting Standards Committee. He is currently a member of the International Financial Reporting Interpretations Committee, from which he will resign, and has served as chairman of the IAS 39 (Financial Instruments) Implementation Guidance Committee. He will serve a five-year term expiring on 30 June 2007.

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