Phil Barden
London
United Kingdom
+44 20 7007 0023

• Partner in the UK IFRS Centre of Ex­cel­lence
• Leader of Deloitte Expert Advisory Panel on revenue recog­ni­tion
• Chair of the Financial Reporting Editorial Board of the Institute of Chartered Ac­coun­tants in England & Wales
• Member of the Financial Reporting Committee of the Institute of Chartered Ac­coun­tants in England & Wales
• Former project director at the UK Accounting Standards Board
• Par­tic­i­pant - Deloitte Global IFRS Lead­er­ship Team (GILT)

Jens Berger
Frankfurt
Germany
+49 69 75695 6581

• Member of the Deloitte Global IFRS Leadership Team (GILT)
• Head of Deloitte’s Frankfurt IFRS and Corporate Reporting Centre of Excellence
• Responsibilities include IFRS interpretations, technical support, and application of IFRSs
• Member of the Deloitte Expert Advisory Panel on financial instruments
• Vice Chair of Financial Reporting Technical Experts Group at EFRAG
• Chair of the Financial Instruments Working Group at EFRAG
• Member of the Corporate Reporting Policy Group at Accountancy Europe
• Member of the Sustainability Policy Group at Accountancy Europe 
• Member of the Technical Committee Financial Reporting of the Accounting Standards Committee of Germany (DRSC)
• Chair of the Standing Committee “Financial Instruments under IFRS" at the German Institute of Auditors (IDW)
• Member of the Steering Committee „Sustainability” at the German Institute of Auditors (IDW) 
• Member of the Standing Committee “IFRS Accounting” at the German Institute of Auditors (IDW) 
• Global responsible partner for our IAS Plus website

Thomas Carlier
Brussels
Belgium
+32 2 800 20 37

• Head of Deloitte's Brussels IFRS Centre of Excellence
• 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

Elizabeth Chrispin
London
United Kingdom
+44 20 7007 0082

• Director, Deloitte United Kingdom
• Member of Deloitte's Global IFRS Leadership Team (GILT)
• Leader of the United Kingdom’s IFRS Centre of Excellence
• Responsibilities include IFRS interpretations, technical support, and application of IFRSs
• Member of UK CBI Financial Reporting Committee
• Contributor to iGAAP 2013 IFRS reporting in the UK

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
• Former member of the Australian Accounting Standards Board (AASB) 2011-2016
• Expert in both US GAAP and IFRS
• Member of the Australian Institute of Company Directors Reporting Committee
• Former member of the Property Council of Australia Accounting Committee and Regulations and Investment Working Group

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)
• Member of the IFRS Advisory Council
• Past member of the Accounting Practices Committee of the South African Institute of Chartered Accountants
• Participant in the development of the Deloitte IFRS e-Learning
• Previous staff member at the Deloitte IFRS Global Office

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

Kazuaki Furuuchi
Tokyo
Japan
+81 (3)6213 1168
ifrs@tohmatsu.co.jp

• Leader of Deloitte Japan IFRS Center of Excellence
• Partner, Audit and Assurance, Deloitte Touche Tohmatsu LLC
• Member of Deloitte Expert Advisory Panel on revenue recognition
• Member of several Technical Committees in the Accounting Standards Board of Japan (ASBJ)
• Chair of Accounting Practice Committee in the Japanese Institute of Certified Public Accountants (JICPA) (2014-2016)

Adrian Geisel
Frankfurt
Germany
+49 69 75695 6046

• Partner, IFRS and Corporate Reporting Centre of Excellence Deloitte Germany
• Participant, Deloitte Global IFRS Leadership Team (GILT)
• Member of the Deloitte Expert Advisory Panel on financial instruments
• Member of the Deloitte Expert Advisory Panel on insurance contracts
• Member of several working groups at the German Institute of Auditors (IDW) and the Accounting Standards Committee of Germany (ASCG)
• Responsibilities include IFRS interpretations, technical support, and application of IFRSs
• Contributor to iGAAP Financial Instruments (Volumes B and C)
• Author of several technical articles on IFRS

Karen Higgins
Toronto
Canada
+1 416 601 6238

• Leader of the Canadian IFRS Center of Excellence
• Member of Deloitte's Global IFRS Lead­er­ship Team (GILT)
• Member of the IFRS Interpretations Committee
• Re­spon­si­bil­i­ties include IFRS in­ter­pre­ta­tions, technical support, and ap­pli­ca­tion of IFRSs
• Former Vice-chair of the Canadian Accounting Standards Board

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)

Shinya Iwasaki
Tokyo
Japan
+81 (3) 6213 1168

• Deloitte AP Financial Reporting Leader
• Partner of Deloitte's IFRS Center of Excellence in Tokyo/Participant of Deloitte's Global IFRS Leadership Team (GILT)
• Serves major multinational clients of Deloitte in and out of Japan
• Member, Japanese Institute of Certified Public Accountants (JICPA)
• Served multiple committees on IFRS formed by Accounting Standards Board of Japan, JICPA etc. 
• Author of or contributor to many publications on accounting under IFRS, US GAAP, and Japanese GAAP

Nadine Kusche
Zurich
Switzerland
+41 58 279 6298

• Leader of Deloitte Switzerland's IFRS and Corporate Reporting Centre of Excellence
• Member of the Expert Committee True & Fair View Accounting of EXPERTsuisse
• IFRS Professional Practice Director for Deloitte Switzerland
• Responsibilities include IFRS and ESG interpretations, technical support, and application of IFRSs and ESG requirements
• Author of several articles and publications on IFRS, Swiss GAAP FER and Swiss Code of Obligations
• Contributor to Deloitte's iGAAP

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)

Fernando Lattuca
Buenos Aires
Argentina
+54 11 4320 2700

• Argentina IFRS Centre of Excellence Leader
• S-LATAM A&A Partner
• Participant of Deloitte's Global IFRS Leadership Team (GILT) - LATCO
• S-LATAM Assurance Business Leader
• S-LATAM Global Capital Market Group Partner
• SEC Reviewer of Foreign Private and Domestic Issuers in Latin America

Rogerio Lopes Mota
São Paulo
Brazil
+ 55 11 5186 1525

• Leader of Deloitte Brazil IFRS Center of Excellence
• Participant of Deloitte's Global IFRS Leadership Team (GILT)
• National Accounting Services Leader of Deloitte Brazil
• Member of the Brazilian Accounting Pronouncements Committee (CPC)
• Chair of International Affairs of Brazilian Accounting Pronouncements Committee (CPC)
• Leader of Technical Committee of Brazilian Institute of Independent Auditors (Ibracon)

Francesco Nagari
Hong Kong
China
+852 2852 1977

• Partner, Deloitte's global IFRS Insurance Leader, member of the Hong Kong 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 IASB Insurance Transition Resource Group (TRG). Member of the Insurance Advisory Panel of the Hong Kong Institute of Certified Public Ac­coun­tants. Former member and chairperson of insurance accounting advisory bodies at the Hong Kong, European Union, UK and Italian regulators.
• 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 client webcasts on insurance contracts accounting

Kevin Nishimura
Mexico City
Mexico
+ 52 55 5080 6778
knishimura@deloittemx.com

• Leader of Deloitte Mexico IFRS Center of Excellence
• Member of Deloitte’s Global IFRS Leadership Team (GILT)
• Partner, S-LATAM Global Capital Markets Group
• Deloitte S-LATAM SEC Filing Reviewer
• Leader of Deloitte S-LATAM Disruptive Events Assurance Storefront

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

• Member of Deloitte’s Global IFRS Leadership Team (GILT)
• Co-Leader of the US IFRS Center of Excellence (with a focus on financial instruments)
• Member of GILT's Expert Advisory Panel on financial instruments
• Managing Director, US National Office Accounting and Reporting Services
• Responsibilities include IFRS and US GAAP consultations, interpretations, publications, and application with a focus on financial instruments
• Former IASB Project Manager

Veronica Poole
London
United Kingdom
+44 20 7007 0884

• DTTL Global IFRS and Corporate Reporting Leader
• Chair, DTTL Global IFRS Leadership Team (GILT)
• UK Vice Chair, Corporate Reporting and Sustainability Transparency Advocate
• UK and NSE Head of Accounting and Corporate Reporting
• Leads Deloitte’s contributions to the World Economic Forum International Business Council Stakeholder Capitalism Metrics project
• Member, Value Reporting Foundation <IR> Council
• Member, G7 Impact Taskforce
• Member, FRC Advisory Committee
• Member, BEIS Corporate Disclosures External Stakeholder Group
• Chair, ICAEW Financial Reporting Faculty Advisory Group
• Advisory Member, UK Hundred Group Financial Reporting Committee
• Chair, Accountancy Europe Cogito Project ‘Towards a Global Corporate Reporting Standard-setter’
• Former Member, UK FRC's Corporate Reporting Council
• Former Member, UK HM Treasury's Financial Reporting Advisory Board
• Publications, among others, include: iGAAP 2021 and GAAP 2021, and City and Financial publication Practical Guide to Full Fair Value Accounting for Financial Instruments

Laurence Rivat
Paris
France
+33 1 55 61 67 60

• Partner, Deloitte (France)
• Member of the Global IFRS Leadership Team (GILT)
• Head of France IFRS Centre of Excellence
• Responsibilities include heading support structures active in the fields of IFRS consultations, learning, communications and standard-setting
• Member of the Board, European Financial Reporting Advisory Group (EFRAG)
• Member of the International Financial Reporting Standards Interpretations Committee (2009-2014)
• Former Research Manager at the IASC (1995-1998)
• Member of several working groups of the Autorité des Normes Comptables (French Standard setter)
• Member of Deloitte's Global IFRS Learning Advisory Board

Massimiliano Semprini
Milan
Italy
+39 02 8332 2437

• Partner, Deloitte (Italy)
• Leader of the Italian IFRS Centre of Excellence
• Leader of the Italian Accounting & Reporting Advisory Assurance practice
• Head of Accounting in Italian Professional Practice Department
• Participant — Deloitte Global IFRS Leadership Team (GILT)
• Professor of International Financial Accounting at Bocconi University (Milan)
• Member of the IFRS Group and Valuation Group of Italian Auditing Firms Association (Assirevi)

Lin Leng Soh
Singapore
+65 6216 3240
lisoh@deloitte.com

• Deloitte Southeast Asia Accounting Excellence Leader
• Singapore IFRS Centre of Excellence

Andrew Spooner
London
United Kingdom
+44 20 7007 0204

• Partner, Global Lead for IFRS Financial Instruments 
• Member of the ICAEW’s Financial Reporting Faculty Board 
• Member of UK Endorsement Board’s Accounting Firms & Institutes advisory group
• Member of Deloitte's Global IFRS Leadership Team 
• Former member of UK Endorsement Board’s Technical Advisory group on IFRS 17
• Former member of EFRAG’s Technical Expert Group and Chair of its Financial Instruments working group
• Former member of ESMA’s Consultative Working Group for the Corporate Reporting Standing Committee 
• Principal author of Deloitte’s iGAAP Financial Instruments volumes

Ralph ter Hoeven
Rotterdam
The Netherlands
+31 (0)88 288 1080

• Partner, Deloitte Accountants (The Netherlands)
• Leader IFRS Center of Excellence, Deloitte Netherlands
• Professor Financial Accounting at the University of Groningen
• Former member of the Working Group Employee Benefits of the IASB
• Chair of the Working Group Pensions Dutch Accounting Standards Board
• Thesis on restructurings and their impact on financial accounting

Henri Venter
Rotterdam
+31 (0)88 286 0109
hventer@deloitte.nl

• Partner, Department of Professional Practice, Deloitte Netherlands
• Co-Leader of the IFRS Center of Excellence, Deloitte Netherlands
• Participant - Deloitte Global IFRS Leadership Team
• Member of the Deloitte Global Expert Advisory Panel on Financial Instruments
• Contributor to Deloitte iGAAP
• Author of various ‘IFRS in focus’ articles for Deloitte
• Former partner in Deloitte Australia’s National Accounting Technical Team
• Former member of the Australian Accounting Standards Board’s Project Advisory Panel on Financial Instruments
• Principal author of the Australian Accounting Standards Board’s whitepaper on the accounting for digital currencies (2016)

Fredrik Walmeus
Sweden
seifrs@deloitte.se

• Partner and Head of Deloitte Sweden’s IFRS Centre of Excellence
• Chief Executive Board member of the Swedish Financial Reporting Board
• Board member Financial Reporting Board at EFRAG
• Former vice chair of the Swedish Chartered Accountants Committee
• Responsibilities include consultations and advisory work regarding IFRS, corporate and sustainability reporting

Alison White
Sydney
+61 2 9322 5304

• Partner and Head of the National Accounting Technical in Australia (Deloitte Australia IFRS Centre of Excellence)
• Member of the Australian Accounting Standards Board
• Member of the Australian Accounting Standards Board’s Fair Value and Business Combinations Project Advisory Panels
• Member of the Deloitte Global Expert Advisory Panel on Leases
• Member do the Property Council of Australia’s National Accounting Roundtable.

Kenichi Yoshimura
Tokyo
+81 (3)6213 1168
ifrs@tohmatsu.co.jp

• Partner of Deloitte IFRS Center of Excellence in Japan
• Member of Deloitte Global IFRS Leadership Team (GILT)
• Member of Deloitte Global Expert Advisory Panel on financial instruments
• Member of some Technical Committees in the Accounting Standards Board of Japan (ASBJ) and in the Japanese Institute of Certified Public Accountants (JICPA)
• Former technical staff at the International Accounting Standards Board (2012-2014)