Small and Medium-sized Entities (SMEs)
The role of the working group is to assist the IASB in its project to develop a set of financial reporting standards suitable for Small and Medium Sized Entities — standards that are likely to include simplifications from full International Financial Reporting Standards.
Updated: January 2008
Chairman of the Working Group
Thomas E. Jones, IASB Board Member
Members of the Working Group
Yoseph Asmelash, United Nations Conference on Trade and Development, International
Jean-Pierre Boucquet, Dexia Bank, Belgium
David Cairns, David Cairns: International Financial Reporting, United Kingdom
Paul Chan, Paul Chan & Partners CPAs, Hong Kong
Jérôme Chevy, Conseil national de la Comptabilité, France
Mark Ellis, Michael C Fina Companies, United States
Hugo van den Ende, PricewaterhouseCoopers, Netherlands
Dr. Christophe Ernst, Ministry of Justice, Germany
Henri Fortin, The World Bank
Frederic Gielen, Volans Finance Limited, United Kingdom
Dany Girard, Caisse Populaire Desjardins, Canada
Larissa Gorbatova, JSFC Sistema, Russia
Robin Jarvis, Association of Chartered Certified Accountants, United Kingdom
Mitsuru Komiyama, Komiyama & Co., Japan
Pascal Labet, CGPME, France
Ian Mackintosh, Accounting Standards Board, United Kingdom
T. N. Manoharan, Manohar Chowdhry & Associates, India
Johnny Mao, The Bank of East Asia, Limited, Hong Kong SAR, China
Reyaz Mihular, KPMG, Sri Lanka
Vickson Ncube, Eastern Central and Southern African Federation of Accountants, Kenya
Arthur V. Neis, Alliance Minerals North America LLC, United States
Jan-Christian Nilsen, Danish Commerce and Companies Agency, Denmark
Colin Notley, Mitchell Notley & Associates, New Zealand
Enrique Ortega Carballo, Spanish Accounting and Auditing Institute, Spain
Gerhard Prachner, PricewaterhouseCoopers, Austria
David Raggay, IFRS Consultants, Trinidad W.I.
Dr Richard Roberts, Barclay’s Bank, United Kingdom
Leonardo Rodriguez, Florida International University, United States
Dr Oliver Roth, LempHirz GmbH & Co. KG, Germany
Tony Seah, SQ Morison, Malaysia
Isobel Sharp, Deloitte & Touche, United Kingdom
Frank Timmins, Grant Thornton, South Africa
Knut Tonne, European Commission, Internal Market and Services Directorate General
Saim Ustundag, Deloitte Turkey
Steven Whitaker, 3i Investments plc, United Kingdom
Ying Wei, China Accounting Standards Committee, People’s Republic of China
Staff Contacts:
Paul Pacter, IASB, Director, Standards for SMEs, ppacter@iasb.org
Michelle Fisher, IASB Practice Fellow, mfisher@iasb.org