Laurence Rivat was appointed to the IFRS Interpretations Committee in July 2009 for a term of three years.
Ms Rivat is a partner (since 1999) at the French National Office of Deloitte & Associés, the French member firm of Deloitte Touche Tohmatsu (Deloitte). She has 21 years of work experience, most of it at Deloitte. After 7 years experience in auditing (in France and in the USA), she specialised in accounting principles, particularly International Financial Reporting Standards (IFRS).
Ms Rivat spent about 3 years (1995-1998) at the IASC (International Accounting Standards Committee, the predecessor of the IASB – International Accounting Standards Board), London, as a Research Manager. She was a member of the IASC staff in charge of the first writing of IAS 36, Impairment of Assets, IAS 38, Intangible Assets, and former IAS 22 (revised 1998), Business Combinations. Since her return at Deloitte in France in 1998, Ms Rivat has been participating in various committees of the Conseil National de la Comptabilité (CNC - the French standard setter). In particular, she monitored the French Advisory Group of the CNC who provided support to the IASB for the development of the project on IFRS 1, First-Time Adoption of IFRS.
As leader (since 2001) of one the seven Deloitte IFRS Centres of Excellence and member of the Deloitte Global IFRS Leadership Team, Ms Rivat has an active involvement in the global activities of Deloitte on IFRS on various subjects. Among other things, since 1998, her activities include the supervision of a team addressing a broad range of technical enquiries on IFRS for a large variety of clients of various Deloitte member firms (majority being European-based), and participating in the global Deloitte team that issues positions on IFRS and responses to IASB/IFRIC projects. She is also a member of the global Deloitte IFRS learning group that develops IFRS learning for Deloitte professionals worldwide.