Global Standards for the world economy

Thursday 27 April 2017

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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  The working group completed its work with issuance of the IFRS for SMEs in July 2009 and is no longer active.



  • 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 Contact

Paul Pacter
Board Member, Chairman of the SME Implementation Group