Welcome to the website of the IFRS Foundation and the IASB

Tuesday 02 September 2014

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Consultative groups

Insurance Working Group


The IASB has established a working group to help it analyse accounting issues relating to insurance contracts. The group brings together a wide range of interests and includes senior financial executives who are involved in financial reporting.


  • Norbert Barth Executive Director, Equity Research, West LB AG - Germany
  • Albert Benchimol EVP and CFO, Axis Capital Ltd - Bermuda 
  • Tony Coleman Director, Lonergan Edwards & Associates - Australia
  • Andrew Crean Managing Partner, Autonomous Research - United Kingdom
  • Jerry de St Paer Executive Chairman, Group of North American Insurance Enterprises - United States
  • Frank Ellenbuerger Global Head of Insurance, KPMG - Germany
  • Sam Gutterman Chair of Insurance Accounting Committee, International Actuarial Association - International/United States
  • Gérald Harlin Chief Financial Officer, Axa - France
  • Tim Harris, Group Chief Financial Officer, Torus Insurance – United Kingdom 
  • Hisato Hosoi General Manager, Accounting Department, Sompo Japan Insurance - Japan
  • Bradley Hunkler Vice President and Controller, Western and Southern Financial Group - United States
  • Rob Jones Managing Director, Standard & Poors - United Kingdom
  • Burkhard Keese Executive Vice President, Group Financial Reporting, Allianz - Germany
  • Tom Kornya Partner, Ernst & Young - Canada
  • Maurizio Lualdi Senior Associate - Insurance Sector, Capital Research Global Investors - United Kingdom
  • Martin Müller Chief Accounting Officer, Managing Director, Swiss Re - Switzerland
  • Jan Nooitgedagt Chief Financial Officer, Aegon - The Netherlands
  • Hitesh Patel United Kingdom
  • Henry Siegel United States
  • Kevin Spataro Vice President - Accounting Policy & Research, Allstate Insurance - United States
  • Lynda Sullivan Executive Vice President and Controller, Manulife Financial Corporation - Canada
  • Yasunori Tanimoto General Manager, Planning & Research Department, Nippon Life Insurance - Japan
  • David A. Wheat Executive Vice President and Chief Financial Officer, Hannover Life Re - United States
  • Alan Zimmermann GAZimmermann Associates LLC - United States


  • Basel Committee on Banking Supervision
  • International Organization of Securities Commissions (IOSCO)
  • International Association of Insurance Supervisors (IAIS)
  • European Financial Reporting Advisory Group (EFRAG)