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Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, thirty-second session


Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting, thirty-second session
04 - 06 November 2015
Room XVIII, Palais des Nations
Geneva
, Switzerland

 

UNCTAD’s Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) held its thirty-second session at the Palais des Nations in Geneva from 4 to 6 November 2015.

The two main agenda items of the thirty-second session of ISAR addressed:

  • Key foundations of high-quality reporting: International audit and assurance requirements and good practices on their implementation; and
  • Review of good practices on enhancing the role of corporate reporting in attaining sustainable development goals.

The 32nd session of ISAR was opened by the Secretary General of UNCTAD, Mr. Mukhisa Kituyi, and was followed by a keynote address by the Chair of the Financial Accounting Standards Board (USA), Mr. Russell G. Golden.

There were several high-level segments which featured a number of panel discussions by prominent authorities and experts.

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04 Nov 2015
 
Held at the Palais des Nations, Geneva, from 4 to 6 November 2015
(TD/B/C.II/ISAR/75) -  16 Dec 2015
 
(TD/B/C.II/ISAR/INF.8) -  14 Dec 2015
 
04 Nov 2015
 
(TD/B/C.II/ISAR/72) -  26 Aug 2015  -  Agenda item 2 
 
Sort by:  Symbol  |  Title  |  Date  |  Agenda item

04 Nov 2015  -  Agenda item High-level Segment: Major trends and challenges towards high-quality corporate reporting 
 
04 Nov 2015  -  Agenda item High-level Segment: Major trends and challenges towards high-quality corporate reporting 
 
04 Nov 2015  -  Agenda item High-level Segment: Major trends and challenges towards high-quality corporate reporting 
 
04 Nov 2015  -  Agenda item High-level Segment: Major trends and challenges towards high-quality corporate reporting 
 
04 Nov 2015  -  Agenda item Opening remarks 
 
04 Nov 2015  -  Agenda item 3. Key foundations of high-quality reporting: International audit and assurance requirements and good practices in their implementation 
 
04 Nov 2015  -  Agenda item 3. Key foundations of high-quality reporting: International audit and assurance requirements and good practices in their implementation 
 
04 Nov 2015  -  Agenda item 3. Key foundations of high-quality reporting: International audit and assurance requirements and good practices in their implementation 
 
04 Nov 2015  -  Agenda item 3. Key foundations of high-quality reporting: International audit and assurance requirements and good practices in their implementation 
 
05 Nov 2015  -  Agenda item 3. Key foundations of high-quality reporting: International audit and assurance requirements and good practices in their implementation 
 
05 Nov 2015  -  Agenda item 3. Key foundations of high-quality reporting: International audit and assurance requirements and good practices in their implementation 
 
05 Nov 2015  -  Agenda item 3. Key foundations of high-quality reporting: International audit and assurance requirements and good practices in their implementation 
 
05 Nov 2015  -  Agenda item 3. Key foundations of high-quality reporting: International audit and assurance requirements and good practices in their implementation 
 
05 Nov 2015  -  Agenda item 3. Key foundations of high-quality reporting: International audit and assurance requirements and good practices in their implementation 
 
05 Nov 2015  -  Agenda item 4. Review of good practices on enhancing the role of corporate reporting in attaining Sustainable Development Goals 
 
05 Nov 2015  -  Agenda item 4. Review of good practices on enhancing the role of corporate reporting in attaining Sustainable Development Goals 
 
05 Nov 2015  -  Agenda item 4. Review of good practices on enhancing the role of corporate reporting in attaining Sustainable Development Goals 
 
05 Nov 2015  -  Agenda item 4. Review of good practices on enhancing the role of corporate reporting in attaining Sustainable Development Goals 
 
05 Nov 2015  -  Agenda item 4. Review of good practices on enhancing the role of corporate reporting in attaining Sustainable Development Goals 
 
05 Nov 2015  -  Agenda item 4. Review of good practices on enhancing the role of corporate reporting in attaining Sustainable Development Goals 
 
06 Nov 2015  -  Agenda item 5. Other business - Guidance on good practices in the area of compliance monitoring and enforcement 
 
06 Nov 2015  -  Agenda item 5. Other business - Guidance on good practices in the area of compliance monitoring and enforcement 
 
06 Nov 2015  -  Agenda item 5. Other business - Guidance on good practices in the area of compliance monitoring and enforcement 
 
06 Nov 2015  -  Agenda item 5. Other business - Guidance on good practices in the area of compliance monitoring and enforcement 
 
06 Nov 2015  -  Agenda item 5. Other business - Guidance on good practices in the area of compliance monitoring and enforcement 
 
06 Nov 2015  -  Agenda item 5. Other business - Guidance on good practices in the area of compliance monitoring and enforcement 
 
06 Nov 2015  -  Agenda item 5. Other business - Online version of the Accounting Development Tool (e-ADT) and updates on ADT implementations 
 
06 Nov 2015  -  Agenda item 5. Other business - Updates by international and regional organizations 
 
06 Nov 2015  -  Agenda item 5. Other business - Updates by international and regional organizations 
 
06 Nov 2015  -  Agenda item 5. Other business - Updates by international and regional organizations 
 
06 Nov 2015  -  Agenda item 5. Other business - Updates by international and regional organizations 
 
06 Nov 2015  -  Agenda item 5. Other business - Updates by international and regional organizations 
 
05 Nov 2015  -  Agenda item 4. Review of good practices on enhancing the role of corporate reporting in attaining Sustainable Development Goals 
 

Russell G. Golden
Chair
Financial Accounting Standards Board, USA

Russell G. Golden began his term as the seventh Chairman of the Financial Accounting Standards Board (FASB) on 1 July 2013. Initially appointed to the FASB in 2010, his first term as Chair extends to 30 June 2017. Mr. Golden brings to his leadership role deep experience in technical accounting issues obtained during his six years in various staff positions with the FASB. Prior to joining the FASB as a Senior Technical Advisor in 2004, Mr. Golden was a partner at Deloitte & Touche LLP in the National Office Accounting Services department. Mr. Golden earned his Bachelor’s degree from Washington State University. He is a licensed CPA in the state of Connecticut.

Jim Obazee
Chief Executive Officer
Financial Reporting Council, Nigeria

Jim Osayande Obazee is the Executive Secretary/Chief Executive Officer of the Financial Reporting Council of Nigeria. In that capacity, he oversees the setting, monitoring and enforcement of Financial Reporting Standards and Corporate Governance practices in both Public and Private Sectors of the Nigerian economy. He is also responsible for harmonizing the activities of relevant professional and regulatory bodies in Nigeria. In his earlier role, he has been on attachment to FASB, USA and ASB, Canada. He was the Chairman of the 29th Session of UNCTAD-ISAR and Chairman of the Committee of the Roadmap to the adoption of IFRS in Nigeria. He holds an M.Sc in Accounting, a Fellow of the Institute of Chartered Accountants of Nigeria and a member of American Accounting Association.

Mukhisa Kituyi
Secretary-General
UNCTAD

<strong>Mukhisa Kituyi</strong>, of Kenya, became UNCTAD's seventh Secretary-General on 1 September 2013. After serving an initial four-year term, he was reappointed by the General Assembly in July 2017 for an additional term that began on 1 September that year.
He has an extensive background as an elected official, academic and holder of high government office. Elected to the Parliament of Kenya in 1992 he was twice re-elected. As Minister of Trade and Industry of Kenya (2002 - 2007)

Prior to becoming Secretary-General, Dr. Kituyi was Chief Executive of the Kenya Institute of Governance and a Fellow of the Brookings Institution. Dr. Kituyi was among the experts advising the presidents of East African Community (2008 - 2012). He was a consultant for the African Union Commission (2011 - 2012), helping to develop a pan-African charter and roadmap for a comprehensive free trade area.

Dr. Kituyi studied political science and international relations at the University of Nairobi and at Makerere University in Kampala, Uganda, receiving a BA in 1982. He held a Master of Philosophy and a PhD from the University of Bergen, Norway.

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).
 

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 &amp; 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.

Dorothé Sossa
Permanent Secretary
Organization for the Harmonization of African Business Law

Monsieur Dorothé Cossi SOSSA,
de nationalité béninoise, né le 5 février 1956 à Savalou (République du Bénin), marié avec quatre enfants, professeur titulaire à l’Université d’Abomey-Calavi (République du Bénin), a étudié le droit à l’Université Nationale du Bénin (actuelle Université d’Abomey-Calavi) et au Canada (Université Laval et Université d’Ottawa).

Titulaire d’un Master II de l’Université d’Ottawa (préparée en partie à l’Université de Laval) (Médaille du Barreau de Paris, 1991) et d’un doctorat en droit de la même université (1994), il a passé l’agrégation de droit privé du Conseil Africain et Malgache pour l’Enseignement Supérieur (CAMES) en 1999 (prix Dalloz).

Ancien Ministre de l’enseignement supérieur et de la recherche scientifique (2001-2003), ancien Garde des sceaux, Ministre de la justice, de la législation et des droits de l’homme (2003-2006) de la République du Bénin, plusieurs fois Ministre intérimaire des Affaires Etrangères (cumulativement, entre 2003 et 2006), ancien Doyen de la Faculté de droit et de sciences politiques de l’Université d’Abomey-Calavi (2006-2010), il a assuré jusqu’en mars 2011 la direction de la Chaire UNESCO des droits de la personne et de la démocratie de cette même Faculté. En sa qualité de membre du Gouvernement, il a été le chef de la délégation de la République du Bénin à de nombreuses conférences et réunions officielles internationales (en Afrique, en Europe, en Asie, en Amérique du Nord et en Amérique Latine).

Formateur à l’Ecole Régionale Supérieure de la Magistrature (ERSUMA) de l’OHADA depuis 2001, il a été invité par plusieurs universités africaines (Université de Lomé, Université Cheikh Anta Diop de Dakar, Université de Yaoundé II Soa, Université de Pretoria), françaises (Université Montesquieu Bordeaux IV, Université de Bourgogne, Université Jean Moulin Lyon III, Université de Nice Sophia Antipolis, Université de Caen, Université de Cergy-Pontoise), japonaise (Université de Shimane) et canadienne (Université de Sherbrooke, Québec) comme chargé d’enseignement, conférencier, membre de jurys de thèses ou de préparation de candidats au concours d’agrégation. Il a dirigé ou codirigé de nombreuses thèses de doctorat en droit dans des universités africaines et françaises. Par ailleurs, il a été membre des jurys des XVe et XVIe Concours d’agrégation des sciences juridiques, politiques, économiques et de gestion du CAMES (Abidjan, Côte d’Ivoire, novembre 2011 et Brazzaville, Congo, novembre 2013) pour la section de droit privé.

Parallèlement à ses activités universitaires, il est inscrit au Barreau du Bénin depuis 1986 et a été membre titulaire du Conseil de l’Ordre de 1999 à 2001. Il a été, en outre, expert juridique de l’Organisation Internationale de la Francophonie, du Centre du Commerce International (Organisation Mondiale du Commerce et Commission des Nations Unies pour le Commerce et le Développement) et du Programme des Nations Unies pour le Développement. Depuis le 31 mars 2011 il est Secrétaire Permanent de l’Organisation pour l’Harmonisation en Afrique du Droit des Affaires (OHADA).

Ses travaux portent principalement sur le droit du commerce international, l’arbitrage international, le droit comparé et, plus spécialement, sur le droit harmonisé issu du traité et des actes uniformes de l’Organisation pour l’Harmonisation en Afrique du Droit des Affaires (OHADA).

Ses principaux travaux récents sont les suivants :
<ul>
<li>« Les concurrences de compétence entre les hautes juridictions de l’Afrique de l’Ouest et du Centre : réalités et perspectives » dans De l’esprit du droit africain. Mélanges en l’honneur de Paul Gérard POUGOUE, en cours de publication, (contribution à un ouvrage collectif)</li>
<li>« Commentaire de l’Acte uniforme du 22 mars 2003 relatif aux contrats de transport de marchandises par route » dans Joseph ISSA-SAYEGH, Paul-Gérard POUGOUE et Filiga Michel SAWADOGO (sous la direction de), OHADA. Traité et actes uniformes commentés et annotés, Futuroscope, Juriscope, quatrième édition, 2012 (contribution à un ouvrage collectif).</li>
<li>Nouvelles démocraties et socialisation politique. Etude comparée des cas du Bénin, du Burkina Faso et de la Roumanie, Paris, Editions l’Harmattan, 2012 (direction d’un ouvrage collectif).</li>
<li>Introduction à l’étude du droit. Perspectives africaines, en collaboration avec Joseph DJOGBENOU, Agrégé des Facultés de droit, Avocat au Barreau du Bénin, Cotonou, Les Editions du CREDIJ, 2012 (manuel).</li>
<li>« La question de l’introduction du principe de l’estoppel en droit communautaire OHADA », (2010), Revue Africaine des Sciences Juridiques (Université de Yaoundé II, Cameroun), vol. 7, N° 1, 2010, pages 1 à 46 ; accès électronique : OHADATA n° D-10-41 (Article de doctrine).</li>
<li>« La participation des Etats africains à l’arbitrage du Centre international pour le règlement des différends relatifs aux investissements (CIRDI) », Revue Camerounaise de l’arbitrage, n° spécial, février 2010, pages 66 à 77 ; accès électronique : OHADATA n° D-11-35 (Article de doctrine).</li>
<li>« L’adaptation dirigée du contrat du commerce international aux circonstances », (2009), Revue Béninoise des Sciences Juridiques et Administratives, n° 23, Année 2009-2010, pages 9 à 60 ; accès électronique : OHADATA n° D-10-49 (Article de doctrine).</li>
<li>« L’extension de l’arbitrabilité objective aux accords de développement économique dans l’espace OHADA », (2009), Revue Béninoise de Sciences Juridiques et Administratives, n° 22, Année 2008-2009, pages 1 à 54 ; ; accès électronique : OHADATA n° D-10-50 (Article de doctrine).</li>
<li>«L’aptitude des personnes morales de droit public à compromettre dans l’arbitrage OHADA : les mobiles d’une telle option », (2008), Revue camerounaise de l’arbitrage, n° 40, janvier-mars 2008, pages 3 à 11 (Article de doctrine).</li>
<li>«Contrats en général, contrats commerciaux, contrats de consommation », Uniform Law Review/Revue de droit uniforme, NS – Vol. XIII, 2008-1/2, pages 339 à 353 (Rapport au colloque organisé par UNIDROIT du 15 au 17 novembre 2007 à Ouagadougou (Burkina Faso), sur « l’harmonisation du droit OHADA des contrats »).</li>
<li>Introduction à l’étude du droit, Cotonou, Editions Tundé, février 2007 (manuel).</li>
<li>OHADA - Droit des contrats de transport de marchandises par route, en collaboration avec Victor Emmanuel BOKALLI, Doyen de la Faculté de droit de Yaoundé II - Soa, CNRS/UMS 2268 Juriscope – AUF, Bruxelles, Bruylant, 2006 (ouvrage).</li>
</ul>

Valérie Ledure
Deputy Head of Unit on DG Financial Stability
Financial Services and Capital Markets Union, European Commission

Ms Valérie Ledure, is Deputy Head of the Accounting and Financial Reporting Unit in the European Commission's Directorate-General for Financial Stability, Financial Services and Capital Markets Union (DG FISMA).

She joined the DG in 2007 and coordinated work on the review of the Markets in Financial Instruments Directive (Mifid). Prior to joining the Commission, she worked at ING Bank and PricewaterhouseCoopers.

By profession, Ms Ledure is a Chartered Certified Accountant (ACCA – IFRS stream) and she holds a master's degree in Business Engineering from the Solvay Business School, University of Brussels.

Karel Van Hulle
Member
International Public Oversight Board

Prof. Karel Van Hulle is an Associate Professor at the Economics and Business Faculty of the KU Leuven and Honorary Professor at the Goethe University in Frankfurt, where he is attached to the International Centre for Insurance Regulation (ICIR). He is a member of the Public Interest Oversight Board (PIOB) and the Chairman of the Insurance and Reinsurance Stakeholder Group of the European Insurance and Occupational Pensions Authority (EIOPA). He retired from the European Commission in March 2013 as Head of Unit with subsequent responsibilities for accounting, auditing, company law, insurance and pensions.

Janine van Diggelen
Head of Division / Audit and Reporting Quality
Netherlands Authority for the Financial Markets (AFM)

Ms. Janine van Diggelen is Head of the Audit and Reporting Quality Division at the Netherlands Authority for the Financial Markets (AFM). She is responsible for inspections, investigations, enforcement and registration of audit firms and external auditors who perform statutory audits in the Netherlands or outside the EU in relation to audits of companies whose securities are traded at a regulated market in the Netherlands. Besides, Ms. Van Diggelen is responsible for supervision of financial reporting by listed companies. In April 2015, Ms. Van Diggelen was elected Chair of IFIAR after her two years term of being Vice-Chair of IFIAR ended. Prior to joining the AFM in 2004, Ms. Van Diggelen had been employed by Ernst &amp; Young for 17years. For the last eight years she worked in the corporate finance and mergers and acquisitions area with Ernst &amp; Young Transaction Advisory Services BV. Before then, she worked in the international audit practice of Ernst &amp; Young LLP in Dallas, Texas and in the national and international audit practices of Ernst &amp; Young in Curacao and in the Netherlands.

Ian Mackintosh
Vice-Chair
International Accounting Standards Board

Ian Mackintosh is currently the Vice-Chairman of the International Accounting Standards Board and was formerly Chairman of the United Kingdom Accounting Standards Board (ASB). Originally from New Zealand, Ian has spent much of his career in Australia, first with Coopers &amp; Lybrand and later as a consultant in his own practice. In November 2000, he was appointed Chief Accountant of the Australian Securities and Investment Commission and following that was Manager, Financial Management, South Asia at the World Bank. Mr. Mackintosh has played an active role in standard-setting since 1983. He was a member, and later Deputy Chairman, of the Australian Accounting Standards Board, as well as chairing its Urgent Issues Group. Mr. Mackintosh has substantial public sector experience, having chaired both the Australian Public Sector Accounting Standards Board and the IFAC Public Sector Committee.

Warren Allen
Past President
International Federation of Accountants

Warren Allen is involved in governance, advisory and speaking roles for both private and public sector entities in New Zealand, together with lecturing, tutorial and leadership support in the accounting and auditing program at Victoria University of Wellington. Mr. Allen is currently Immediate Past President of IFAC after serving as President from November 2012 until November 2014, and Deputy President for the two years preceding his Presidency. During his Presidency he represented the global accountancy profession on the International Integrated Reporting Council. He served as a member of the IFAC Board since 2006 and was on the Education Committee (now the International Accounting Education Standards Board) for 10 years, including as Chairman from 1998 to 2004. Mr. Allen was a partner for 30 years at Ernst &amp; Young in New Zealand and served on the firm's Management Board for more than six years. He has held several other leadership positions in the New Zealand firm, including National Leader of Audit Practice and Country Director of Audit. He is also a Life Member and Past President of the New Zealand Institute of Chartered Accountants (now Chartered Accountants Australia and New Zealand), where he has served on and chaired various boards and committees. He is also a Fellow of The Institute of Chartered Accountants in England and Wales.

Tatiana Krylova
Head of Enterprise Branch, Division on Investment and Enterprise Development
United Nations Conference on Trade and Development (UNCTAD)

Her duties among others include supervision and coordination of activities of the United Nations Intergovernmental Working Group on International Accounting and Reporting Standards (ISAR) to assist developing countries and economies in transition to meet international requirements in the area of accounting and reporting. In this regard she leads UNCTAD’s work on formulating and implementation of the Accounting Development Tool (ADT), preparing a guidance on core SDG indicators for entity reporting intended to serve as a tool to assist governments to assess the private sector contribution to the implementation of the Sustainable Development Goals, developing metadata guidance for the SDG indicator 12.6.1 in cooperation with UN Environment, as well as other activities related to corporate financial and non-financial reporting with a view to achieve better quality and international comparability of such reports based on international standards, benchmarks and good practices.

Before joining the United Nations in 2000, she was a partner at KPMG in Moscow where she was in charge of the Methodology department that advised Russian government and companies on transition to IAS/IFRS. She was also a consultant to the World Bank, OECD, EBRD, and other international organizations on accounting and finance issues. In different years she was a member of the Standards Advisory Council of the IASB, of the Education Committee and the Developing Nations Committee of the International Federation of Accountants. She was previously a Professor at Moscow State University teaching accounting and finance and was elected as American Accounting Association Distinguished International Lecturer for 1997.

She holds a PhD degree in accounting from Moscow State University and was a Visiting Fellow at Stanford University, California, in 1992-1993.

Marek Grabowski
Director of Audit Policy
Financial Reporting Council, United Kingdom

Marek Grabowski is the UK FRC’s Director of Audit Policy, leading the development and maintenance of the FRC’s auditing, assurance and ethical standards and guidance since 2010. He was until recently a Public Member of the International Auditing and Assurance Standards Board and Chair of the IAASB Task Force on Assurance over Extended External Reporting (EER). Prior to joining the FRC, he was with PricewaterhouseCoopers for 31 years (including 20 as a partner), in various front line, and technical, audit and capital markets transaction reporting roles in the UK and overseas.

Louise Eggett
Secretariat
Basel Committee on Banking Supervision

Louise Eggett is a member of the Secretariat for the Basel Committee on Banking Supervision, based at the Bank of International Settlements in Basel. Before joining the Basel Committee Secretariat, she worked in a range of supervisory, risk and policy roles at the Australian Prudential Regulation Authority, the UK Prudential Regulation Authority, the UK Financial Services Authority (FSA) and the European Commission. Louise represented the FSA in several global and European regulatory working groups on accounting, audit and disclosure issues. She is also a chartered certified accountant.

Verena Farre Capdevilla
Head, Department of Audit of Financial Statements/Report on the Federal Financial Statement
Austrian Court of Audit

Verena Farré Capdevila, born 1977, studies of economics and law, 2001-2011 Economist at the Federal Ministry of Economic and Labour Affairs (2006-2011 Deputy Head of Unit of Economic Policy), since 2011 at the Austrian Court of Audit (Unit of EU Finances and at the Cabinet of the President), since 2015 Head of Unit of Audit of financial statements / Report on the Federal Financial Statements at the Austrian Court of Audit. Lecturer at universities of applied science.

Michael Stewart
Director of Implementation Activities
IFRS Foundation

Michael Stewart has been Director of Implementation Activities for the IFRS Foundation since September 2009. In this role he is responsible for overseeing the work of the IFRS Interpretations Committee, including the development of IFRIC Interpretations, narrow-scope amendments to IFRSs and Annual Improvements. Michael is also responsible for the IASB’s post-implementation reviews, the second of which, focusing on IFRS 3 <em>Business Combinations</em>, was completed in June 2015. Michael represents the IASB on the Consultative Advisory Group (CAG) of the International Auditing and Assurance Standards Board (IAASB). Prior to joining the IFRS Foundation, Michael was a director in the global IFRS technical group of one of the large international audit firms, where he spent eight years advising clients on the application of IFRSs.

Oscar Pajuelo Ramírez
Accountant General, Department of Public Accounting
Ministry of Economy and Finance, Peru

Oscar Pajuelo is a certified public accountant with over 35 years of professional experience in the public and private sectors. He has experience in the government sector, where he currently holds the position of National General Accountant, leading the National Accounting System. As President of the Accounting Standard Boards, he is in charge of the accounting regulations of the private sector. Mr. Pajuelo has extensive experience in the financial sector having reached the status of Deputy Managing Director of the National Bank, where he also held the position of Credit Manager, Branch Manager, Finance Manager and Chief Accountant. Other professional postions held in the private sector include CFO of “Transformadora Atlantis S.A.”, a multinational company in the industry sector, Director of several other companies as well as liquidator.

Richard Thorpe
Adviser on Accounting and Auditing
Financial Stability Board

Richard Thorpe is Adviser on Accounting and Auditing at the Financial Stability Board based at the Bank for International Settlements in Basel. He is responsible for all accounting, auditing and public reporting policy, including the FSB’s work on converged accounting standards, on risk disclosures, and on enhancing audit quality in the audits of Globally Significant Financial Institutions. He is also responsible for work on long-term investment, and contributes to work on capital standards for insurers and on corporate liability structures. Richard joined the FSB in January 2013, and before that was Head of Accounting and Audit Policy at the UK Financial Services Authority, where he led work on enhancing audit quality and public disclosures, as well as all aspects of accounting policy across banking, insurance and securities regulation. Richard is a UK chartered accountant who has worked in financial services regulation for over 30 years.

Henri Fortin
Head
World Bank Vienna Centre for Financial Reporting Reform (CFRR)

Henri Fortin is the Head of the World Bank Vienna Centre for Financial Reporting Reform (CFRR) since January 2011. Between 2003 and 2010, he led the World Bank’s analytical and advisory activities in corporate financial reporting for the Latin America and Caribbean (LAC) Region. His responsibilities included in particular (i) the preparation of ROSC reports on Accounting and Auditing, (ii) a number of technical assistance projects to assist partner countries in implementing ROSC recommendations and (iii) the “CReCER” (Spanish acronym for Accounting and Accountability for Regional Economic Growth) initiative in cooperation with international standard-setters, the accounting profession and key development partners. He also participated in a number of Financial Sector Assessment Program missions and worked on projects related to public financial management and governance of state-owned enterprises. Mr. Fortin also represented the World Bank on the International Accounting Standards Board’s SME working group which assisted the IASB in developing global financial reporting standards for small entities, the IFRS of SMEs. He currently represents the Bank on the IFRS of SMEs Implementation Group.

Paul Thompson
Director, Global Accountancy Profession Support
International Federation of Accountants (IFAC)

Paul Thompson joined the International Federation of Accountants (IFAC) in 2004 and is presently Director, Global Accountancy Profession Support, having previously served as Director, SME &amp; SMP Affairs, where he led IFAC’s initiatives to support the development of small- and medium-sized practices (SMPs) and the value they add to small- and medium-sized entities (SMEs). Mr. Thompson now leads the Global Accountancy Profession Support business line for IFAC, which encompasses the Global Knowledge Gateway, SMP/SME, and professional accountants in business. From 1988 to 1991, Mr. Thompson worked for Touche Ross &amp; Co., London, where he specialized in the audit of financial institutions. He then went on to lecture on financial reporting and analysis at the undergraduate and MBA levels at universities in the United Kingdom, Singapore, and Malaysia. He has contributed to a number of publications in academic journals and the professional press in the areas of bank lending, financial reporting, corporate governance, and corporate social reporting.

Antoni Gómez Valverde
Member
Spanish Institute of Chartered Accountants

Antoni Gómez is the international chairman of Auren, a firm of Auditing, Consulting and Tax and Legal, which provides services to SME mainly, present in nine different countries. He was one of the founding partners of one of Auren Spanish offices (Barcelona). He is also chairman of Antea, an international alliance of independent firms. He is vice chairman of the Catalonian Institute of Chartered Accountants. He became a member of the IFAC Small and Medium Practices Committee in January 2015. He was nominated by the Spanish Institute of Chartered Accountants. Graduated in Economics and Chartered Accountant, Mr Gomez is specialized in Audit and Consultancy, with over 30 years of experience and on free exercise of profession since 1975. He was a member of the FEE Audit Education Working Party and advisor of some charities and professional and academic organizations.

Bodo Richardt
President
European Federation of Accountants and Auditors for Small & Medium Sized Enterprises

<strong>Bodo Richardt </strong>is the President of the European Federation of Accountants and Auditors for SMEs (EFAA) and has been an accountant for over 30 years.  He has worked in a variety of professional practices including practices of sizes ranging from the Big 4 to SMPs, working in his native Germany, France and the United States.  He has experienced and enjoyed working on international and national standard setting boards including the International Auditing and Assurance Standards Board (IAASB) and the Institute of Public Auditors in Germany (IDW).  He has also had the possibility to serve the auditing profession as Bavarian President and a member of the Wirtschaftsprüferkammer Advisory Board.  He currently works as a self-employed practitioner (SMP) to SMEs and family owned businesses where he specialises in the provision of expert opinions on audit and accounting related questions, business valuations, mediation and arbitration.

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.

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.

Robin Edme
Chair
Group of Friends of Paragraph 47

Robin Edme is Senior Advisor Responsible Finance to the Commissioner General for Sustainable Development of the French Ministry of Ecology, Sustainable Development and Energy. He currently focuses on designing new investment and capital allocation frameworks through the development of responsible and long term finance, as well as identifying innovative financial instruments beneficial to the ecological transition and low-carbon economies. He played a key role in developing the Energy Transition &amp; Climate public Label as well as the government supported SRI Label for investment funds, to be respectively launched in 2015 and 2016. He was the Ministry’s Rapporteur of the White Paper on Financing the Ecological Transition, a joint initiative between the French Treasury and the Office of the Commissioner General, placed for public consultation last November 2013, and the Ministry’s project leader in charge of preparing the Banking and Finance Conference on Financing the Energy Transition which took place in June 2014. Since November 2013, he is the Chair of the Group of Friends of Paragraph 47 (of the Rio+20 Declaration), a government led initiative promoting corporate sustainability reporting at international, regional and national levels.

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Stathis Gould
Senior Technical Manager & Head of Professional Accountants in Business
International Federation of Accountants

Stathis Gould heads up the development of international services for professional accountants working in business and industry at IFAC. A key element of his work is developing thought leadership and guidance in support of finance professionals and their roles facilitating sustainable organizational performance. Before moving to IFAC, he was at the Chartered Institute of Management Accountants (CIMA) responsible for planning and overseeing a program of policy and research. Prior to serving the accountancy profession, Mr. Gould worked in various roles in the private and public sectors in the UK.

Lois Guthrie
Senior Technical Advisor
International Financial Reporting Standards (IFRS)

Lois Guthrie was the Founding Director of the Climate Disclosure Standards Board (CDSB) in 2004 and led the development of a framework to report environmental information in mainstream corporate reports. CDSB consolidated into the IFRS Foundation in 2021 and Lois now advises the Foundation on its capacity building programme. Previously, Lois was Technical Director at Zurich Insurance Group, as well as Technical Director to the International Integrated Reporting Council (IIRC) where she was responsible for technical development. Lois also serves on ACCA’s Global Forum on Sustainability and a member of Carbon Tracker’s Advisory Board. She studied environmental policy at the Open University and holds an MSc in Responsibility and Business Practice.

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.

Liudmyla Lovinska
Head, Department of Accounting Methodology and Financial Control
Financial Research Institute, State Educational-Scientific Establishment “The Academy of Financial Management”, Ukraine

Doctor of Economic Sciences, Professor, Member of the Methodological Council for Accounting, Member of the International Financial Reporting Standards Council under the Ministry of Finance of Ukraine. Co-author of the Strategy of Upgrading the Public Sector Accounting System, the IFRS Implementation Strategy in Ukraine (2007), and the Tax Code of Ukraine (2010). Currently, she provides the scientific support for the implementation of the National Public Sector Accounting Standards and the Public Finance Development Strategy.

Stuart Diack
Partner
Deloitte, LLP

Stuart Diack is an audit partner at Deloitte, with a cross-service line leadership role in quality and risk management in Switzerland. He has deep experience of the changing regulatory environments across Europe and the world, including audit market reform and the independent oversight of auditors internationally. A UK Chartered Accountant and Licensed Audit Expert in Switzerland, Stuart is an audit professional by trade, and has also held a lead public policy, quality and risk role in the UK firm’s audit practice. Stuart has more than 20 years’ professional experience with the firm and has been based in Switzerland since 2013.

Sha Ali Khan
Director, Practice Monitoring
Association of Chartered Certified Accountants

Sha Ali Khan is Director – Regulatory Development at ACCA, the Association of Chartered Certified Accountants. He has over 25 years of experience in the regulation of the accounting profession in Europe, Africa and the Caribbean. Currently, Sha is responsible for the provision of advice and guidance on regulatory matters to other professional bodies, regulators, governments and ACCA’s market directors. He also leads donor funded international consulting projects on strengthening the regulation of the profession. Until 2015, Sha was responsible for all aspects of ACCA’s quality assurance programme which covers 2,400 firms licenced by ACCA to conduct company audit work in the United Kingdom and Ireland. He has also been responsible for the provision of quality assurance services to several other professional bodies and regulators in Africa, Europe and the Caribbean to enable them to comply with IFAC’s membership obligation on quality assurance, SMO1 and/or the EU Statutory Audit Directive.

Kurt Ramin
Director
KPR Associates

Kurt Ramin is the Director of KPR Associates, with offices in Düsseldorf and Dubai. Mr. Ramin is a former Partner with PricewaterhouseCoopers (PwC), New York, Director of the IFRS Foundation in London, and Treasurer of the International Union for Conservation of Nature, Switzerland. He was involved in introducing International Financial Reporting Standards and XBRL to more than 70 countries. Earlier in his career he worked in key financial and operating positions in the United States and Germany.

Arman Bekturova
Director
Ministry of Finance
Kazakhstan

Arman Bekturova is currently the Director of the Department of methodology of accounting and auditing of the Ministry of Finance of the Republic of Kazakhstan. She joined the Ministry of Finance of the Republic of Kazakhstan since 2005 and has experience in of the Department of reporting and statistics of public finance and the Department of methodology of accounting and auditing. She was also Chairman of Coordination board on accounting under the Executive committee of the CIS. She participated in the development of laws on auditing activities (2007), accounting and financial reporting (2007) and state audit and financial control (2015). She is representing Kazakhstan in the Intergovernmental working group of experts on international standards and reporting (ISAR) in the United Nations.

Natalia Manuilova
Senior Financial Management Specialist
Centre for Financial Reporting Reform, World Bank

Natalia Manuilova is a Senior Financial Management Specialist with the World Bank’s Center for Corporate Financial Reporting Reform (CFRR). She joined CFRR in 2013, and is responsible for moving forward the audit and corporate financial reporting agenda in Ukraine, Georgia, Belarus, Tajikistan and Kyrgyz Republic. Ms. Manuilova is also responsible for working on improving financial accountability and transparency of state owned enterprises in Europe and Central Asia region. Natalie has 16 years of experience working in financial markets across ECA region and the United States. Prior to joining the CFRR team, Ms. Manuilova spent six years with the International Finance Corporation (IFC) in Ukraine, processing investments with private sector financial institutions across ECA region and supervising IFC’s portfolio in Ukraine and Georgia. Before IFC, Ms. Manuilova had worked for Deloitte in Kyiv,Ukraine and in New York, USA, as an Audit Manager serving clients in Financial Services Group.

Matthias Schmidt
Region Lead
International Integrated Reporting Council

Matthias is the IIRC Region Lead: Germany and a member of the IIRC technical team. He is working closely with relevant institutional partners in Germany to increase awareness and advocacy of &lt;IR&gt;, e.g. as a speaker or delegate on conferences, through publications on the advancement of corporate reporting or in discussions with the German &lt;IR&gt; Roundtable and other organisations interested in &lt;IR&gt;. He follows closely relevant developments such as the implementation of the EU’s non-financial reporting directive into German GAAP. Matthias contributed to the development of the International Integrated Reporting &lt;IR&gt; Framework and to the discussions around assurance on &lt;IR&gt; and represented the IIRC in conferences on how accounting and assurance can help achieve the UN’s Sustainable Development Goals and on how assurance can contribute to credibility and trust in stakeholder relations. Matthias is on part-time secondment from the Institute of Certified Public Auditors in Germany (Institut der Wirtschaftsprüfer, IDW), where he is a technical manager for accounting and auditing. Matthias works especially on national and international developments in the fields of sustainability and Integrated Reporting as well as the consideration of non-financial aspects in corporate valuation. He is a technical advisor to FEE’s ESG Reporting Task Force and ESG Assurance Task Force and represents IDW in the A4S Accounting Bodies Network and in IFAC’s &lt;IR&gt; Accountancy Bodies Network.

Maria Casado
Secretary General
Federation of Mediterranean Accountants

Ms. Casado is the Secretary General of the Federation of Mediterranean Certified Accountants (FCM). An independent lawyer registered at the bars of Brussels and Madrid specialising in European Union Law, Ms. Casado has a law degree from the University Complutense of Madrid and a Master’s degree in European affairs and international relations from the I.E.H.E.I in Nice. She also has a PhD degree with distinctions on European Administrative Law from the University Rey Juan Carlos I, Madrid. She moved to Brussels in 2001, and worked as an assistant to a Member of European Parliament. She has also worked for an international law firm specialising in European law, litigation, and also managing capacity building of justice affairs and good governance projects in developing countries. Ms. Casado was appointed Secretary General of the International Association of Paper &amp; Board Converters in Europe (CITPA) in 2008. Finally, she joined the Federation of Mediterranean Certified Accountants (FCM) in September 2014


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