Trustee committees

Audit Committee

Assists the Trustees in reviewing the financial reporting process, the system of internal control, the audit process, and the organisation's mechanism for monitoring compliance with the laws and regulations in the jurisdictions in which it operates.

• Clemens Börsig (Chair)
• Aki Fujinuma
• Harvey Goldschmid
• Jeffrey Lucy
• Jeff van Rooyen
• Noriaki Shimazaki
• David Sidwell

Due Process Oversight Committee

Reviews Trustee performance against measures of effectiveness. Reviews the composition of advisory groups of the IASB to ensure balance of views and expertise put forward by the IASB. Reviews proposed procedures for its due process on new projects.

• David Sidwell (Chair)
• Duck-Koo Chung
• Scott Evans
• Harvey Goldschmid
• Jeffrey Lucy
• Yves-Thibault de Silguy
• Dick Sluimers
• Paul Tellier
• Antonio Zoido

Education and Content Services Committee

Considers the scope and activities of the IFRS Foundation in the area of education and publications.

• Jeffrey Lucy (Chair)
• Duck-Koo Chung
• Jeff van Rooyen
• Dick Sluimers
• Paul Tellier

Executive Committee

Can act between Trustees’ meetings when a policy (generally for financial and legal matters) exists, other than making decisions on membership of the IASB and of the Trustees, but it cannot create new policy.

• Michel Prada (Chair)
• Aki Fujinuma
• Robert Glauber
• Clemens Börsig
• Jeffrey Lucy
• David Sidwell

Finance Committee

 Approves the budget of the IFRS Foundation. Responsible for fundraising.

• Clemens Börsig (Chair)
• Harvey Goldschmid
• Pedro Malan
• Noriaki Shimazaki
• Paul Tellier
• Jeff van Rooyen
  

Hedging and Investments Subcommittee of Finance

Approves strategy on hedging and investments.

• Robert Glauber (Chair)
• David Sidwell
• Jeff van Rooyen

Human Capital Committee

 

Reviews and recommends proposals on human capital issues.

• Aki Fujinuma (Chair)
• Clemens Börsig
• Robert Glauber
• David Sidwell

Nominating Committee

Makes recommendations to the Trustees regarding nomination procedures. Makes recommendations to the Trustees on candidates for the Trustees, International Accounting Standards Board (IASB), IFRS Advisory Council and IFRS Interpretations Committee. Reviews the performance of IASB members annually.

• Robert Glauber (Chair)
• Yves-Thibault de Silguy
• Scott Evans
• Aki Fujinuma
• Jeffrey Lucy
• Pedro Malan
• Bryan Nicholson
• Antonio Zoido