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Groupe de travail intergouvernemental d'experts des normes internationales de comptabilité et de publication, Trente-quatrième session


01 - 03 novembre 2017
Palais des Nations
Geneva
, Suisse

 
Groupe de travail intergouvernemental d'experts des normes internationales de comptabilité et de publication, Trente-quatrième session
 

La session sera l'occasion pour les États membres d'examiner les grandes tendances actuelles en matière de comptabilité et de publication d'informations, les problèmes qui en découlent et les solutions à étudier afin d'assurer la bonne qualité des données publiées par les entreprises en les rendant notamment plus faciles à comparer sur le plan international.

Ces données contribueront ainsi à la stabilité financière et à l'atténuation des risques, à un climat favorable à l'investissement et à une croissance durable et équitable. Les discussions porteront, en particulier, sur l'échange des bonnes pratiques à appliquer pour que la publication d'informations par les entreprises puisse concourir à la mise en œuvre du Programme de développement durable à l'horizon 2030, qui incite les entreprises à diffuser davantage de renseignements, afin d'évaluer et de renforcer le rôle du secteur privé dans la réalisation des objectifs de développement durable.

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Conformément aux conclusions concertées adoptées par les États membres à la trente-troisième session du Groupe de travail intergouvernemental d'experts, l'ordre du jour de la trente-quatrième session s'articulera autour des principaux points suivants :

  • Moyens d'accroître la comparabilité des informations sur la durabilité : choix d'indicateurs de base pour la publication par les entreprises d'informations sur leur contribution à la réalisation des objectifs de développement durable

  • Rôle de l'information dans l'évaluation des risques et dans la publication par les entreprises d'informations plus utiles à la prise de décisions

Trier par:  Côte  |  Titre  |  Date  |  Point de l'ordre du jour

01 Nov 2017
 
(TD/B/C.II/ISAR/INF.10) -  07 Dec 2017
 
Held at the Palais des Nations, Geneva, from 1 to 3 November 2017
(TD/B/C.II/ISAR/83) -  21 Nov 2017
 
(TD/B/C.II/ISAR/80) -  21 Aug 2017  -  Point de l'ordre du jour 2 
 
Trier par:  Côte  |  Titre  |  Date  |  Point de l'ordre du jour

01 Nov 2017  -  Point de l'ordre du jour High-Level panel: Recent developments on financial and non-financial reporting and their implication for the SDGs 
 
01 Nov 2017  -  Point de l'ordre du jour High-Level panel: Recent developments on financial and non-financial reporting and their implication for the SDGs 
 
01 Nov 2017  -  Point de l'ordre du jour High-Level panel: Recent developments on financial and non-financial reporting and their implication for the SDGs 
 
01 Nov 2017  -  Point de l'ordre du jour 3. Enhancing comparability of sustainability reporting: Selection of core indicators for company reporting on the contribution towards the attainment of the Sustainable Development Goals 
 
01 Nov 2017  -  Point de l'ordre du jour 3. Enhancing comparability of sustainability reporting: Selection of core indicators for company reporting on the contribution towards the attainment of the Sustainable Development Goals 
 
01 Nov 2017  -  Point de l'ordre du jour 3. Enhancing comparability of sustainability reporting: Selection of core indicators for company reporting on the contribution towards the attainment of the Sustainable Development Goals 
 
01 Nov 2017  -  Point de l'ordre du jour 3. Enhancing comparability of sustainability reporting: Selection of core indicators for company reporting on the contribution towards the attainment of the Sustainable Development Goals 
 
01 Nov 2017  -  Point de l'ordre du jour 3. Enhancing comparability of sustainability reporting: Selection of core indicators for company reporting on the contribution towards the attainment of the Sustainable Development Goals 
 
02 Nov 2017  -  Point de l'ordre du jour 3. Enhancing comparability of sustainability reporting: Selection of core indicators for company reporting on the contribution towards the attainment of the Sustainable Development Goals 
 
02 Nov 2017  -  Point de l'ordre du jour 3. Enhancing comparability of sustainability reporting: Selection of core indicators for company reporting on the contribution towards the attainment of the Sustainable Development Goals 
 
02 Nov 2017  -  Point de l'ordre du jour 3. Enhancing comparability of sustainability reporting: Selection of core indicators for company reporting on the contribution towards the attainment of the Sustainable Development Goals 
 
02 Nov 2017  -  Point de l'ordre du jour 3. Enhancing comparability of sustainability reporting: Selection of core indicators for company reporting on the contribution towards the attainment of the Sustainable Development Goals 
 
02 Nov 2017  -  Point de l'ordre du jour 3. Enhancing comparability of sustainability reporting: Selection of core indicators for company reporting on the contribution towards the attainment of the Sustainable Development Goals 
 
02 Nov 2017  -  Point de l'ordre du jour 4. The role of disclosure in risk assessment and enhancing the usefulness of corporate reporting in decision-making 
 
02 Nov 2017  -  Point de l'ordre du jour 4. The role of disclosure in risk assessment and enhancing the usefulness of corporate reporting in decision-making 
 
02 Nov 2017  -  Point de l'ordre du jour 4. The role of disclosure in risk assessment and enhancing the usefulness of corporate reporting in decision-making 
 
02 Nov 2017  -  Point de l'ordre du jour 4. The role of disclosure in risk assessment and enhancing the usefulness of corporate reporting in decision-making 
 
02 Nov 2017  -  Point de l'ordre du jour 4. The role of disclosure in risk assessment and enhancing the usefulness of corporate reporting in decision-making 
 
03 Nov 2017  -  Point de l'ordre du jour 5. Other business (a) Accounting Development Tool implementation experiences 
 
03 Nov 2017  -  Point de l'ordre du jour 5. Other business (a) Accounting Development Tool implementation experiences 
 
03 Nov 2017  -  Point de l'ordre du jour 5. Other business (a) Accounting Development Tool implementation experiences 
 
03 Nov 2017  -  Point de l'ordre du jour 5. Other business (a) Accounting Development Tool implementation experiences 
 
03 Nov 2017  -  Point de l'ordre du jour 5. Other business (a) Accounting Development Tool implementation experiences 
 
03 Nov 2017  -  Point de l'ordre du jour 5. Other business (b) Accounting and Reporting by MSMEs as a means towards financial inclusion 
 
03 Nov 2017  -  Point de l'ordre du jour 5. Other business (b) Accounting and Reporting by MSMEs as a means towards financial inclusion 
 
03 Nov 2017  -  Point de l'ordre du jour 5. Other business (b) Accounting and Reporting by MSMEs as a means towards financial inclusion 
 
03 Nov 2017  -  Point de l'ordre du jour 5. Other business (b) Accounting and Reporting by MSMEs as a means towards financial inclusion 
 
03 Nov 2017  -  Point de l'ordre du jour 5. Other business (b) Accounting and Reporting by MSMEs as a means towards financial inclusion 
 
02 Nov 2017  -  Point de l'ordre du jour 3. Enhancing comparability of sustainability reporting: Selection of core indicators for company reporting on the contribution towards the attainment of the Sustainable Development Goals 
 

Gerard Ee
Chair of ISAR 33, President
Institute of Singapore Chartered Accountants

Mr. Gerard Ee is the President of the Institute of Singapore Chartered Accountants (ISCA) and serves as Chairman of the ISCA Executive Committee. Mr. Ee is also a Board Member of the Singapore Accountancy Commission, under the purview of the Ministry of Finance. On the international front, Mr. Ee serves as a Council Member of the ASEAN Federation of Accountants (AFA).  Mr. Ee is a Fellow Chartered Accountant of Singapore with ISCA. He started his career as an accountant in 1974 and became a public accountant in 1976, retiring as a partner at Ernst & Young in 2005. Currently, he is the Chairman of the Charity Council, Changi General Hospital, Eastern Health Alliance and SIM University (UniSIM) Board of Trustees. He is also the Chancellor of UniSIM.

Vania Maria da Costa Borgerth
Board Member
International Ethics Standards Board for Accountants

Vania Borgerth is a Board Member of International Ethics Standards Board for Accounting (IESBA), SHIFT Project and International Foundation for Valuing Impacts (IFVI) and a Commissioner  of CBPS (Brazilian Committee for Sustainability Pronouncements).

At ISSB (International Sustainabiltiy Standards Board), she represents the Brazilian Institute for Corporate Governance (IBGC) at the Integrated Reporting and Connectivity Council – IRCC (former IIRC) and CBPS at SSAF (Sustainability Standards Advisory Forum).  She is also a Member of the Expert Panel of Accounting for Sustainability – A4S.

Mrs. Borgerth is the Head of CBARI - the Brazilian Network for Integrated Reporting, ) and an Audit Committee Member at Banco Santander Brazil. She is a former executive at BNDES (The Brazilian Development Bank) and an active attendee of UNCTAD’s ISAR since 2007 (Chair of 32nd session).
 

Amaro Luiz de Oliveira Gomes
Board Member
International Accounting Standards Board

Mr. Amaro Luiz De Oliveira Gomes, Brazilian-British citizen (55), is a Board Member with the International Accounting Standards Board (IASB) since 1st. July 2009. At the IASB he is the Chair of the Emerging Economies Group (EEG) and actively participates in IFRS adoption efforts, overseeing countries in Latin America.
Before joining the IASB, Mr. Gomes was the Head of the Financial System Regulation Department at the Central Bank of Brazil (BCB). With an in-depth knowledge of financial sector regulation, Mr. Gomes has had various roles and responsibilities while at the BCB, from 1992 until 2009, representing the Bank and participating in various international regulatory forums and working groups.
At the BCB, Mr. Gomes was responsible for drafting regulation related to financial products (e.g. derivatives and mortgages), microfinance (access to banking services and products by micro-, small-, and medium-size entities and individuals), consumer rights in the banking sector (banking fees, information transparency), regulatory capital requirements (implementation of Basel Committee recommendations), adoption of international standards and best practices and recommendations in prudential regulation (25 Core Principles for Effective Banking Supervision), market integration (Mercosur), accounting (International Financial Reporting Standards – IFRS) and auditing (International Auditing Standards – IAS). Mr. Gomes played a leading role in the implementation of best international regulatory recommendations and practices in the Brazilian financial system, and also in the development of widely acknowledged regulation in the microfinance and consumer rights areas. As for the adoption of IFRS in Brazil, he oversaw the introduction of IFRS for regulated financial institutions and served as an advisor to the BCB's own adoption of IFRS.
Mr. Gomes also represented the BCB in the two bodies devoted to IFRS adoption in Brazil — the Brazilian Accounting Pronouncements Committee (Comite de Pronunciamentos Contabeis - CPC) and the Steering Committee for Accounting Convergence–Brazil (Comite Gestor da Convergencia no Brasil) under the auspices of the Brazilian Federal Accounting Council (Conselho Federal de Contabilidade).
Mr. Gomes was significantly involved in efforts aimed at international regulatory cooperation. He was the Central Bank's representative at the Accounting Task Force of the Basel Committee on Banking Supervision, from 2004 until joining the IASB in 2009, and at the MERCOSUR Sub-Group IV – Financial Services Integration, coordinating the Commission on Financial Services and the Sub-Commission on Accounting Issues, from 1999 until 2009. In addition, from 1999 to 2003 he was the Central Bank’s representative in the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR), at the UNCTAD-UNO.
From 2007 until joining the IASB in 2009, Mr. Gomes was the representative of the Association of Banking Supervisors of the Americas (ASBA) in the Policy Development Group, also under the auspices of the Basel Committee on Banking Supervision.
Before joining the Central Bank of Brazil, Mr. Gomes had an extensive experience in auditing financial institutions and pension funds, while with Pricewaterhousecoopers, from 1986 until 1992. He holds a Bachelor in Accounting from the Universidade de Brasilia (Brazil) and obtained his Masters in Accounting and Finance from Lancaster University (UK), in 1998.

Jarett Decker
Head, Centre for Financial Reporting Reform
The World Bank

Jarett Decker, a U.S. CPA and lawyer, is Head of the World Bank’s Centre for Financial Reporting Reform (CFRR) in Vienna, Austria. At the CFRR, Mr. Decker leads a team of experts providing technical assistance to reform financial reporting in transitional, middle-income, and emerging market economies. Clients include finance ministries, central banks, securities regulators, public oversight boards, professional accountancy organizations, and universities.

Before joining the Bank, Mr. Decker was Deputy Director and Chief Trial Counsel for the Public Company Accounting Oversight Board (PCAOB), which regulates auditors of U.S.-listed companies. As the first person to serve in this role, he established and led the PCAOB’s program of disciplinary litigation. He has also served as Senior Trial Counsel for the U.S. Securities and Exchange Commission (SEC).

In-Ki Joo
Deputy President
International Federation of Accountants

Dr. In–Ki Joo became Deputy President of the International Federation of Accountants (IFAC) in November 2016, having joined the IFAC Board in November 2012. He was nominated by the Korean Institute of Certified Public Accountants (KICPA). He chairs the IFAC Board’s Planning and Finance Committee and was appointed to the Nominating Committee in 2014.

Dr. Joo is a Professor, Emeritus, of Accounting at the Yonsei University School of Business (Republic of Korea). He was previously the Dean of the University College and the Dean of Academic Affairs at Yonsei University.

Dr. Joo is a past President of the Confederation of Asian and Pacific Accountants (2009-2011). He has also served as the President of the Korean Accounting Association, as well as the President of the Korean Academic Society of Business Administration. He was a member of the Advisory Committee to the General Audit Bureau in the Republic of Korea and the President of the Korean Academy of Business Ethics. He is currently a member of the board of various organizations in Korea.

Dr. Joo received the Decoration of Excellent Achievement by the President of Republic of Korea in 2004 and Honor from the Deputy Prime Minister and the Ministry of Finance and Economy in 2001. He has also published many books, including Theory of Financial Accounting Standards, and many articles on financial accounting.

Dr. Joo earned an MBA and PhD in accounting at New York University (United States of America) and is a member of KICPA and a former member of the American Institute of CPAs.

David Szafran
Attorney
Eubelius

David Szafran is attorney at Eubelius, a member of the Brussels’ Bar, focusing in particular on advising clients on corporate governance and corporate law, legal compliance and risks management, especially in regulated sectors including the financial sector. He is also a member of the Supervisory Board of the Financial Services and Markets Authority of Belgium, chair of the audit committee and of the remuneration committee of a public company, board member of Transparency International Belgium, assessor vice president of the Belgian Competition Authority, assistant professor at the Free University of Brussels (ULB) and past-chair of ISAR 30th Session (UNCTAD) on corporate reporting. He was also a censor and member of the audit committee of the National Bank of Belgium.

He graduated in Law at the ULB in 1993 and obtained a post-university degree in economic and financial law at the ULB in 1995. Since then, he has been a lawyer at the Brussels’ Bar for over 6 years, member of cabinet of the deputy prime minister, Secretary general of the Institute of Registered Auditors for 13 years, and was a Director at PwC.

Elisa Tonda
Head, Responsible Industry and Value Chain Unit
UN Environment

Elisa Tonda is the Acting Head of the Responsible Industry and Value Chain Unit in the Division of Technology, Industry and Economics’ Sustainable Lifestyles, Cities and Industry Branch at United Nations Environment Programme (UNEP). In this function, she leads UNEP’s work targeting the adoption of sustainable consumption and production practices in industries and their value chains, including the identification and promotion of solutions suitable for small and medium enterprises in developing countries and emerging economies. Prior to that, Elisa was Regional Officer in UNEP’s Regional Office for Latin America and the Caribbean. She has also worked for the United Nations Industrial Development Organization (UNIDO) and in the private sector in the areas of environmental certification, waste management, and environmental impact assessments.

Teresa Fogelberg
Deputy Chief Executive
Global Reporting Initiative

As GRI's Deputy Chief Executive Fogelberg is in charge of policy and sustainable develop-ment, and leads the Policy team.
Before joining GRI, Fogelberg was Netherlands Director Climate Change and Industry, and served as Head of Delegation to the UN Climate Change Conference of Parties, amongst other during the Dutch Presidency of the COP. She succeeded in winning the internatio-nal UN-led tender for the selection of a host country for GRI, which resulted in Amster-dam as the global headquearters for GRI.

She also held several director positions at the Netherlands Ministry of Foreign Affairs, such as Women and Development/Human Rights, and Research and Education. In additi-on, Fogelberg worked for the U.N. Secretary General at the World Summit on Sustainable Development in Johannesburg in 2002, in charge of the private sector, and public-private partnerships.

Fogelberg sits on the board of several sustainability organizations, such as WWF, SEED International, ICIMOD and Questionmark.

Neil Stevenson
Managing Director, Global Implementation
International Integrated Reporting Council

Neil Stevenson has nearly 20 years of experience in the accounting and finance sectors. At the International Integrated Reporting Council (IIRC), he leads on developing a strong global brand for Integrated Reporting and key institutional relationships.

Neil was involved in the communications group that established the <IR> brand in 2010 and subsequently served on the IIRC Working Group which provided guidance on the development of the IIRC as a global organization and the International <IR> Framework. He therefore has long-standing insight into the work of IIRC and how its brand can be developed to support adoption of <IR> worldwide. Through his working experience and his work with the IIRC, Neil has extensive links to organizations who are well placed to influence the market at all levels and across stakeholder groups.

Neil has previously worked in senior marketing and brand roles at the Association of Chartered Certified Accountants and PwC, with responsibilities including oversight of policy and thought leadership. He was educated at the Universities of Cambridge and Leeds and is a Fellow of the Chartered Institute of Marketing.

Githa Roelans
Head, Multinational Enterprises and Enterprise Engagement Unit
International Labour Organization

Githa Roelans leads the ILO's policy and technical assistance to governments, employers and workers in ILO member States across the world. She specializes on the application of the Tripartite Declaration of Principles concerning Multinational Enterprises and Social Policy (MNE Declaration) - the ILO's leading instrument on responsible business conduct. The unit plays a central role in ILO's engagement with enterprises and workers on responsible labour practices including in supply chains.

Githa Roelans joined the ILO in 2007 where she held positions in the Programme on the Elimination of Child Labour and the Bureau for Gender Equality before taking up her current post in the Sustainable Enterprises department.

Previously she worked in the UNIDO Beijing Office (China) and held senior advisory positions in global consultancies in Brussels (Belgium). She is a Belgian national and graduate of the University of Leuven (KULeuven and UCL), where she subsequently held research and management posts.

James Donovan
Global President and Chief Executive
ADEC Innovations

Mr. James Donovan is an entrepreneur focused on impact investing that generates measurable social and environmental impact alongside financial return. He has invested in the areas of sustainability, environmental data, data management, knowledge management and health solutions. He leads ADEC Innovations, an impact investing company that designs, develops and delivers a comprehensive and cutting-edge portfolio of Sustainable Business Solutions to meet the Environmental, Social and Governance (ESG) thrust of the world’s leading organizations.

For his lifetime dedication to redefining and delivering ESG solutions, Mr. Donovan received the United Nations Office for South-South Cooperation Visionary Award in 2014. He was also assigned to be the team lead for the United Nations Environment Programme’s Global Environment Outlook 6 Data Fabric Task Force, which aims to design and develop the Big Data processes and framework that can be expanded to cover the data requirements of all of the United Nations’ Sustainable Development Goals (SDGs). He is also a part of the United Nations Economic Commission for Europe Business Advisory Board providing expert advice on People-First Public Private Partnerships.

Concurrently, he is the chairman of the Global CEO Alliance, a multi-stakeholder partnership of chief executives, governments and individuals rallying towards investments that will bring about the achievement of the United Nations’ Sustainable Development Goals. He recently established the ADEC Foundation, his organization's non-profit social impact arm, to support his goal.

Michal Shinwell
Policy Analyst - Measuring Well-Being and Progress
OECD

Michal Shinwell is a policy analyst at the Organization for Economic Co-operation and Development (OECD). Based in the Statistics Directorate, she works on measuring, reporting and analysing data about people’s well-being, with a focus on measuring progress on the Sustainable Development Goals, as well as business impacts on well-being. Prior to joining the OECD, Michal worked as a Senior Economist in the Israeli National Economic Council and at the Israeli Ministry of Finance. She holds a Bachelor’s degree in Politics, Philosophy and Economics and a Master’s in Business Administration.

Rosa M. Garcia Pineiro
President
Alcoa Foundation

Rosa M. García Piñeiro is Alcoa's Sustainability Vice-president and President of Alcoa Foundation since November 2016. Previously, she served as Global Director of Sustainability since September 2015. She joined Alcoa in 1999, and in March 2014 was named President of Alcoa Spain.

Ms. García Piñeiro holds a Master's degree in Industrial Engineering from University of Vigo, a Master degree in Environmental Engineering from the University of Madrid, an Executive MBA from the Haute École de Comerce - University of Geneva, and a Master degree in Commodity Trading from the Geneva School of Business.

Jimmy Greer
Head of Sustainability
Association of Chartered Certified Accountants

Jimmy Greer is Head of Sustainability Research and Policy at ACCA, the global body for professional accountants. He produces research and advises on policy issues for ACCA related to sustainability and business futures to support ACCA’s members and students around the world.

He is a member of Accountancy Europe’s Environmental, Social and Governance Taskforce and is also a member of the Climate Disclosure Standards Board Technical Working Group.

He holds an MSc. in Globalisation and Latin American Development from the University of London.

Twitter: <a href="http://twitter.com/jimmygreer">@jimmygreer</a&gt;

Gulenn També
Partner
EY

Gulenn is a Partner at Ernst & Young, leading the Quantitative Remediation Services in Assurance and heading the Innovation Team for the Financial Accounting Advisory Services in the UK. Having 20+ years  experience in the design, implementation and deliver of complex data and analytics projects, her latest involvement has been focusing on the development of a value adding solution for corporate reporting in line with the principles of sustainability and integrated reporting.

Gulenn holds a Masters in Aeronautical Engineering, and is a French CCE (Conseiller du Commerce a l’Etranger) for the UK. Her career has spanned both consultancy and financial institutions.

Roland Schatz
Founder
Global Sustainability Index Institute Foundation

Roland Schatz, Founder and CEO the Global Sustainability Index Institute Foundation, is devoted since 30 years on implementing Social Change. In 2008 he launched together with Prince Ghazi of Jordan the C1 One World Dialogue foundation to improve Inter-Faith-Dialogue. The InnoVatio network of academics, entrepreneurs and media leaders initiated the Global Sustainability Index. Mr. Schatz teaches Perception Change and hosts masterclasses on ‘Unlearning Intolerance’ together with the UN Academic Impact.

Alex Silva
Integrated Reporting Specialist
Itau Unibanco

Alex Silva has worked at the Financial Control Department of Itaú Unibanco since 2011, and his main activities include the elaboration and coordination of the integrated report and the financial statements, in accordance with local and international standards. In addition, he participates on the <IR> Framework Panel group and the <IR> Banking Network, both led by the International Integrated Reporting Council. He has been a member of the Brazilian Commission for Integrated Reporting since its founding in, 2012.

Alex Silva holds a postgraduate degree in Accounting and Finance from Fipecafi Business School, and a Bachelor’s degree in Accounting from the University of São Paulo.

Mario Abela
Director, Redefining Value
World Business Council for Sustainable Development

Mario Abela is Director, Redefining Value at the World Business Council for Sustainable Development where he leads a number of initiatives aimed at helping companies to focus on longer term and sustainable value creation. He is a CPA and Chartered Management Accountant. His expertise is in corporate reporting and he has held senior management positions in both the private and public sectors in Australia, Belgium and the United Kingdom.

Mr. Abela has extensive regulatory and standard setting experience. He is a visiting professor at IESEG School of Management in Paris. He is also an expert advisor to the United Nations Conference on Trade and Development on corporate reporting and has been involved in developing indicators for reporting against the SDGs.

Amir Amel-Zadeh
Associate Professor
University of Oxford
UNCTAD resource person

Amir Amel-Zadeh is Associate Professor of Accounting at Saïd Business School, University of Oxford and Research Fellow with the Newton Centre for Endowment Asset Management, University of Cambridge. His research is focused on the effects of corporate disclosures on investment decisions and asset allocations as well as on accounting and regulatory issues at financial institutions. Prior to joining Saïd Business School, Amir held a position as Assistant Professor at Judge Business School, University of Cambridge, and prior to that worked at Lehman Brothers in London. He received his PhD and MPhil in Finance from the University of Cambridge.

Amir sat on the Board of Directors of the European Financial Management Association, on the Advisory Board of the Pension Investments Academy and on the Supervisory Board of New Medical Enzymes AG. He was visiting scholar at Harvard Business School, at New York University Stern School of Business, at Columbia Business School, and visiting professor at the University of Bologna. He is the 2010 recipient of the Salje Medal for the best PhD in the Social Sciences, Clare Hall, University of Cambridge, and received the Judge Business School teaching award in 2011. Amir has taught or consulted for the financial services industry in the US, Europe, Asia and the Middle East.

Andrew Watchman
Chief Executive Officer and Technical Expert Group Chairman
European Financial Reporting Advisory Group

Andrew Watchman joined the European Financial Reporting Advisory Group (EFRAG) as CEO and TEG Chairman in April 2016. EFRAG’s mission is to serve the European public interest by developing and promoting European views in the field of financial reporting and ensuring these views are properly considered in the IASB standard-setting process and in related international debates. EFRAG ultimately provides advice to the European Commission on whether newly issued or revised IFRS meet the criteria in the IAS Regulation for endorsement for use in the EU, including whether endorsement would be conducive to the European public good. Andrew is responsible for directing and managing EFRAG’s technical activities, including chairing EFRAG’s Technical Expert Group, and executive management of the organisation.

Prior to joining EFRAG Andrew was the Global Head of IFRS for Grant Thornton, leading a team supporting the application of IFRS across the international network and chairing the firm's global IFRS expert group. Responsibilities included consulting on technical issues, developing publications, delivering training and responding to IASB proposals. Between July 2013 and joining EFRAG Andrew also served as a member of the IFRS Interpretations Committee (IFRIC). Before Grant Thornton Andrew served as Accountancy Adviser to the UK's Department of Trade and Industry (DTI), providing expert advice on public policy in financial reporting and the transition to IFRS in the UK. Prior to that Andrew spent fourteen years in the audit practice of an international accounting firm, up to partner level.

Ewald Müller
Chair, Thirty-First SessionManaging Director, Supervision and Authorization
Qatar Financial Centre Regulatory Authority

Mr Müller joined the QFC Regulatory Authority in April 2012 as Director, Financial Analysis. He joined from the South African Institute of Chartered Accountants (SAICA) where, as Senior Executive: Standards, he influenced developments in international standard-setting and South African legislation and regulation. 

In October 2015 he was appointed as Director, Prudential Supervision (Banking and Asset Management) and Financial Analysis. In August 2016, he was appointed Managing Director, Supervision and Authorisation, with responsibility for banking, investment management, insurance, financial intermediaries, and anti-money laundering. 

Prior to his position with SAICA, Mr Müller held senior roles in financial management, regulation, financial analysis and investor relations, primarily in financial services. Mr Müller is a member of the Global Forum for Ethics. He serves on the Intergovernmental Working Group of Experts on International Standards on Accounting and Reporting of UNCTAD (which he chaired in 2014), and was previously Chairman of XBRL SA and a member of the King Committee on Corporate Governance, the Audit Committee Forum and the Corporate Governance Network of the Institute of Directors SA, and Qatar’s Financial Stability and Risk Control Committee. Mr Müller has presented at various international conferences hosted by organisations such as the World Bank, the United Nations, and IFAC, and was also an anchor on business radio and television.
 

Lapo Guadagnuolo
Managing Director and Global Head of Analytics & Research
S&P Global Ratings

Based in London, Lapo oversees S&amp;P Global Ratings efforts in enhancing the franchise value of our ratings and research in the markets we serve, and in driving analytical consistency and ratings quality. He also oversees the global efforts of our Credit Condition Committees, which are risk-monitoring platforms to help identifying and understanding systemic risks across regions and sectors

Previously, Lapo was the Chief Credit Officer for S&amp;P's EMEA region. Before that, he was the co-head of the EMEA Structured Finance department, with more than 130 analysts and staff located in various offices.

Before joining S&amp;P Global Ratings in 2001, he worked for Banca Popolare di Lodi in Italy.

Mandy Kirby
Director of Reporting, Assessment and Accountability
Principles for Responsible Investment

Mandy joined Principles for Responsible Investment (PRI) in 2014. She ensures that PRI's investor and service provider signatories can demonstrate their commitment to PRI principles through reporting and disclosure, overseeing the largest global data set on investor responsible investment activity. She also liaises with global reporting and standard-setting bodies. Prior to joining the PRI, Mandy was Associate Director at Maplecroft, leading geographical and sector research projects and advising corporate clients on sustainability and corporate responsibility issues. She previously led the Europe and CIS country analysis team at business intelligence provider IHS Global Insight, and conducted economic forecasting.

Vincent Papa
Director, Financial Reporting Policy
CFA Institute

Vincent Papa is the Director of Financial Reporting Policy at the CFA Institute, and is a spokesperson and author of commentary providing investor perspectives on corporate reporting. Vincent serves on various committees including the IFRS advisory council; the EFRAG user panel; and European Securities Markets Authority (ESMA) Corporate Reporting Standing Committee. He was previously a member of the Financial Stability Board Enhanced Disclosure Task Force and the IFRS Capital Markets Advisory Committee.

Mr. Papa is a CFA charter-holder and CPA licensed in Washington State. He holds a PhD in Management with a thesis on derivatives accounting from Cranfield School of Management in the United Kingdom, a Master's degree in Finance from London Business School, an MBA from Witwatersrand University, and a Bachelor's degree in Electrical Engineering from the University of Nairobi.

Wilmar Franco
President, Technical Council of Accounting
Ministry of Trade and Industry, Colombia

Wilmar Franco is the Chairman of the Technical Council of Public Accounting in Colombia, the standard setter body on accounting, monitoring and reporting. He served as Consulting Manager at Baker Tilly Colombia in the area of IFRS. He also worked as a specialist advisor to the Institute of Industrial Promotion in the areas of credit, debt, securities desk, financial auditing and risk management.

Mr. Franco is an editor of several accounting and tax law publications, among them "The ABC of IFRS and Guide for first-time application of IFRS". Mr. Franco is a public accountant and post-graduate professor having lectured for over 20 years. He also holds a degree in Business Administration and an advanced diploma in organizational control systems from the University of the Andes.

Leonid Shneydman
Head, Regulations of Accounting, Financial Reporting and Auditing
Ministry of Finance, Russian Federation

Mr. Shneydman chairs the Department of Regulations on Accounting, Financial Reporting and Auditing since 2004. His main responsibilities include policy designing for accounting and auditing reform, standard-setting and rulemaking in private sector accounting, financial reporting and auditing, regulation of the Russian accountancy profession, and international cooperation in the field of accounting and auditing.

Prior to joining the Ministry of Finance, Mr. Shneydman spent thirteen years at PricewaterhouseCoopers, serving as a partner in the assurance practice in Moscow. He holds a PhD in Economics, and is a professor of accounting and financial reporting at the Finance University, Russian Government.

Drissa Koné
President
Order of Chartered Accountants, Côte d'Ivoire

Diplômé Etudes Supérieures Comptables de l’Institut National Polytechnique de Yamoussoukro (Côte d’Ivoire) et d’un Master Of Arts en Management et Organisation des Entreprises, option Stratégies et Organisation du Groupe ESC Pau (Franc), Drissa Koné, est également Expert-Comptable. Il est aussi titulaire d'un Mastère Spécialisé en Gestion Financière de HEC Paris (France).

Il occupe les fonctions suivantes : Directeur associé de SFAI Côte d’Ivoire Abcd Consulting, Président de l'Ordre des Experts-Comptables de Côte d'Ivoire (OEC CI), Président du Conseil Ouest-Africain de la Comptabilité de l'UEMOA. Membre également du Conseil d’Administration de la PAFA (siège en Afrique du Sud, Drissa Koné est depuis le 07 septembre 2022l le Président de l'Association des Experts-Comptables de l'Afrique de l'Ouest (ABWA basée au Nigeria) et vice-président du Conseil National de la Comptabilité de Côte d'Ivoire.

Drissa Koné est un Expert des Nations Unies, membre du Groupe de Travail Intergouvernemental, représentant la Côte d'Ivoire. Il participe aux activités ISAR de la CNUCED au Palais des Nations à Genève depuis 2010. Il est Conseiller du Ministre de l’Économie et des Finances de Côte d'Ivoire et aussi Expert technique de la Banque Mondiale auprès du Secrétaire Permanent de l'OHADA pour les questions de normalisation comptable, d’audit et d’assurance qualité.

Tetiana Iefymenko
President
State Educational-Scientific Establishment the “The Academy of Financial Management”, Kyiv, Ukraine

Full Member of the National Academy of Sciences of Ukraine, Doctor of Economic Sciences, Professor. Deputy Head of the Scientific Council at the Ministry of Finance of Ukraine, chaired by Minister of Finance of Ukraine. Head of the editorial board of the specialized scientific journal "Finance of Ukraine". Dr. Iefymenko occupied the post of Deputy Minister of Finance of Ukraine. The Head of developers of the Tax and Budget Codes, initiator of updating of the Customs Code of Ukraine, legislation of simplified business regulation and social support. She is the author and coauthor of a sound number of innovations in financial management and economic reforming of public sector.

Fredrick Riaga
Senior Manager, Public Policy
Institute of Certified Public Accountants of Kenya

Fredrick Riaga holds an MBA in Finance, a Bachelor of Commerce degree with a major in Accounting and a registered professional accountant. He is in the employ of the Institute of Certified Public Accountants as Chief Manager - Public Policy and Research. He leads the Institute’s advocacy and policy research in the areas of governance and accountability.

As the liaison officer with Government of Kenya, Fredrick manages relationships with the National Treasury, Parliament of Kenya, the Constitutional Commissions with a mandate on public sector accountability. Specifically, on national budget, he leads the Institute’s engagement on national budget making, implementation and monitoring with a view to ensuring value for money principle is realized in public expenditure management.

To drive financial oversight, Fredrick facilitates the Institute’s interventions with the Parliamentary Oversight Committees. He has facilitated capacity building sessions of the two committees on effective oversight. He also leads engagement with departmental committees of Parliament on Budget as well as the Finance, Trade and Planning.

Fredrick is the lead researcher at the Institute and generated three research papers under the themes: Baseline Survey on the Success of Devolution in Kenya – Focus on a Year of Implementation – ICPAK 2014; Study on Effectiveness of Audit Committees in the Public Sector in Kenya – ICPAK 2015; and Analysis of Kenya’s Revenue Performance from 2010 – 2015 ICPAK 2016. In addition, he has developed several position papers to address topical public policy issues, the most significant ones being; framework on public financial management which yield the chapter twelve of the Constitution of Kenya, the Framework on Campaign Financing in Kenya, budget submissions, Framework on Revenue Share that informs the sharing of nationally generated revenues between national and county level governments in Kenya. Beyond this, he has developed and submitted position papers on various laws and legislations for consideration by Parliament.

Recently, Fredrick led a team from the Institute of Certified Public Accountants of Kenya to join UNCTAD in hosting the African Regional Workshop on Financial Inclusion. The workshop was themed around Best Policy Practices and Guidelines on Accounting and Insurance Regulation for Micro, Small and Medium-sized Enterprises. The meeting was attended by delegates from across Africa.

Alexei Estrella Morales
Member for Ecuador, SME Implementation Group
International Accounting Standards Board

Dr. Estrella Morales is a member of the Small- and Medium-sized Enterprises Implementation Group (SMEIG) and the Effects Analyses Consultative Group (EACG) of the International Accounting Standards Board. He is also Director of the Technical Commission of Integral Management for SMEs of the Inter-American Accounting Association, and Director of the Technical Commission of the Association of Public Accountants of Pichincha in Ecuador. Dr. Estrella Morales is a consultant of the Coordinating Firm of Public Enterprises for the implementation of International Public Sector Enterprises Standards of Ecuador. He has experience in the implementation of IFRS and IFRS for SMEs IN more than a hundred companies in Latin America.

Dr. Estrella Morales is also a scholar, teaching in several universities in Latin America. He participates as a speaker to the Inter-American Accounting Conference, the Summit of the Americas and the Regional Conferences in America.

Vickson Ncube
Chief Executive
Pan-African Federation of Accountants

Mr Vickson Ncube is the current Chief Executive Officer of the Pan African Federation of Accountants (PAFA). Fellow of the Zambia Institute of Chartered Accountants - ZICA Fellow of the Association of Chartered Certified Accountants - ACCA, and an Associate of the Chartered Institute of Arbitrators. He has been actively involved in IFAC's Professional Accountancy Organization (PAO) Development Committee and the MOSAIC Steering Committee, and observers the IFAC Board meeting. He has wide range of experience in general management, internal audit, finance management, fund management, pensions, and life and general insurance.

Prior to his current position, he was the Chief executive officer of the Eastern Central and Southern African Federation of Accountants - ECSAFA. He has also been the Chief executive officer of ZICA; Regional manager for African Life Financial Services Limited. Director, Life and Pensions, Director of Finance, Director of Internal Audit, and other positions at the Zambia State Insurance Corporation Limited. Finance manager of the Zambia State Financing Company.

Lim Ju May
Deputy Director
Institute of Singapore Chartered Accountants

ISCA is the national accountancy body of Singapore. There are over 32,000 ISCA members making their stride in businesses across industries in Singapore and around the world.

Ju May heads ISCA’s Corporate Reporting & Ethics Division (CoRE), which provides technical support in areas of financial reporting, sustainability reporting, ethics and specialised industries such as capital markets, banking and finance, insurance and insolvency; and communicates insights and views to ISCA’s members and the wider accountancy community.

Through various technical committees that comprise representatives from various stakeholders in the corporate reporting eco-system, CoRE hears issues from the ground and conceives initiatives to promote and enhance quality, consistency and best practices to uphold technical excellence.

Ju May is the author of ISCA’s Micro Accounting Model (MAM), a self-contained framework to assist businesses take the first but important step in preparing reliable financial information. She also authored other ISCA publications such as Sustainability Reporting Implementation Roadmap, CFOs for Sustainability Reporting Roundtable Report and various others.

Before joining ISCA, Ju May was an auditor with firms such as PricewaterhouseCoopers and Ernst & Young. She holds a Bachelor in Economics, Accounting & Finance from the London School of Economics and Political Science.

Richard Martin
Head, Corporate Reporting
Association of Chartered Certified Accountants

As Head of Corporate Reporting at the Association of Chartered Certified Accountants, Richard Martin’s role involves monitoring and scrutinizing developments in financial reporting - particularly within IFRS - and integrated and narrative reporting. His analysis of these issues helps mold ACCA policy. He is also Chairman of the Accounting Expert Group at the European Federation of Accountants and Auditors for SMEs, and a member of the reporting policy groups at Accountancy Europe.

Mr. Martin has been a member of the European Commission Expert Group for the evaluation of IFRS Regulation. He has also contributed to working parties for ISAR - UNCTAD, looking into Reporting and Sustainable Development and in developing accounting guidance for SMEs.


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