IFRS specialists
Index by last name:
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- 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 Audit Regional Managing Partner
- Chairman, Auditing and Assurance Standards Committee, Institute of Singapore Chartered Accountants (ISCA)
Jens Berger
Frankfurt
Germany
+49 69 75695 6581
- Member of the Deloitte Global IFRS Leadership Team (GILT)
- Head of Deloitte’s Frankfurt IFRS Centre of Excellence
- Head of Deloitte SE’s IFRS Leadership Team
- Responsibilities include IFRS interpretations, technical support, and application of IFRSs
- Member of the Deloitte Expert Advisory Panel on financial instruments
- Member of the Financial Instruments Working Group at EFRAG
- Member of the Working Group “Financial Instruments” at the Accounting Standards Committee of Germany (DRSC)
- Member of the Standing Committees “IFRS Accounting” and “Financial Instruments" at the German Institute of Auditors (IDW)
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
- 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
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
- 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)
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
- Lead Client Service Partner (LCSP) and audit partner on listed companies in Denmark with focus on pharmaceutical, life sciences and production 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)
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
- Director, IFRS Centre of Excellence Deloitte Frankfurt
- Participant, Deloitte Global IFRS Leadership Team (GILT)
- Member of the Deloitte Expert Advisory Panel on financial instruments
- Member of several working groups (particularly related to financial instruments) at the German Institute of Auditors (IDW)
- Responsibilities include IFRS interpretations, technical support, and application of IFRSs
- Contributor to iGAAP 2016 Financial Instruments: IAS 39 and related standards and iGAAP 2016 Financial Instruments: IFRS 9 and related standards
- Author of several technical articles on IFRS
Claudio Giaimo
Buenos Aires
Argentina
+54 11 4320 2716
- Partner, Deloitte LATCO and Argentina IFRS Centre of Excellence
- Member of Deloitte's Global IFRS Leadership Team (GILT)
- Member of Deloitte's Expert Advisory Panel on Financial Instruments
- Permanent member of the Argentine Council for the Issuance of Accounting and Auditing Standards ('CENCyA')
- Member of the Commission created for the implementation of IFRS in Argentina
- Member of the Commissions that drafted the Argentine accounting standards on derivatives and hedging activities, pension benefits and revaluation of fixed assets
- Serves clients based in and out of Argentina
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
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Contributor, iGAAP 2016 – A guide to IFRS Reporting and GAAP 2016 – UK Reporting - IFRSs
- 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
- 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
- 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 and currently Board member of 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 over fifteen IFRS-related books published in the US and distributed internationally by "Wiley"
- Member of Advisory Board, Business School, American University of Dubai (AUD)
Walter Müller
Vienna
Austria
+43 1 53700 7900
- 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
- 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
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Member of the Insurance Regulatory Liaison Group of the Hong Kong Institute of Certified Public Accountants
- 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).
- Director, Accounting Standards and Communications Group, Deloitte & Touche (USA)
- Member of Deloitte's Expert Advisory Panel on financial instruments
- Former IASB Project Manager (2000-2003)
- Former Member of the Secretariat of the Basel Committee (1997-1999)
- CPA, Chartered Financial Analyst, Certified Internal Auditor, Certified Financial Risk Manager
- Extensive international experience (Belgium, Sweden, Switzerland, United Kingdom, United States)
- IIA William S. Smith Certificate of Excellence
- Partner, 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)
- Principle author of iGAAP 2013 Financial Instruments: IFRS 9, IAS 39 and related standards
- Previous member of Deloitte UK Financial Instruments, Treasury and Securitisations accounting advisory group
Veronica Poole
London
United Kingdom
+44 20 7007 0884
- DTTL Global IFRS Leader
- Chair, DTTL Global IFRS Leadership Team (GILT)
- UK National Head of Accounting and Corporate Reporting
- Member, DTTL and UK Audit Quality Boards
- Member, UK FRC's Corporate Reporting Council
- Member, UK HM Treasury's Financial Reporting Advisory Board
- Member, UK Hundred Group Financial Reporting Committee
- Chair, ICAEW Financial Reporting Faculty Advisory Board
- Publications, among others, include: iGAAP 2016 and GAAP 2016, and City and Financial publication Practical Guide to Full Fair Value Accounting for Financial Instruments
- 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
Linda Riedel
London
United Kingdom
+44 20 7007 0227
- Global IFRS Technical Partner
- Partner in Deloitte UK National Accounting and Audit
- Participant, Deloitte Global IFRS Leadership Team (GILT)
- Contributor iGAAP 2010 IFRS Reporting in the UK
- 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
- Partner, Deloitte (Italy)
- Leader of the Italian IFRS Centre of Excellence
- Head of Accounting in Italian Professional Practice Department
- Professor of International Financial Accounting at Bocconi University (Milan)
- Member of the IFRS Group and Valuation Group of Italian Auditing Firms Association (Assirevi)
Andrew Spooner
London
United Kingdom
+44 20 7007 0204
- Partner, Global Lead of IFRS Financial Instruments
- Member of EFRAG’s Technical Expert Group
- Member of ESMA’s Consultative Working Group for the Corporate Reporting Standing Committee
- Member of the ICAEW’s Financial Reporting Faculty Board
- Participant of Deloitte's Global IFRS Leadership Team
- Principal author of iGAAP Financial Instruments: IAS 39 and related standards and iGAAP Financial Instruments: IFRS 9 and related standards
- 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's IFRS Advisory Council
- 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
- Chairman 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)
- 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 International Financial Reporting Standards Interpretations Committee
- 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
- Deloitte Southeast Asia Regional Professional Practice Director
- Deloitte Singapore National Professional Practice Director
- Singapore IFRS Centre of Excellence
- Member, Practice Monitoring Sub-Committee, Accounting and Corporate Regulatory Authority (ACRA)
- Member, Financial Reporting Committee, Institute of Singapore Chartered Accountants (ISCA)