Small and Medium-sized Entities Working Group
In developing the IFRS for SMEs, the IASB formed a working group of small business experts to provide advice to the Board on issues relating to financial reporting standards suitable for non-publicly accountable entities. The working group completed its work with issuance of the IFRS for SMEs in July 2009.
Chairman
Members
- 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
- Patrick Kabuya, 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
- Dora Majoros, European Commission, Internal Market and Services Directorate General
- Saim Ustundag, Deloitte Turkey
- Ying Wei, China Accounting Standards Committee, People’s Republic of China
Official observers
- Francoise Flores, European Financial Reporting Advisory Group
- Richard Ricketts, Small Business Committee, Institute of Management Accountants
Staff contacts