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Tuesday 02 September 2014

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Consultative groups

Educational material on fair value measurement

Valuation expert group

About the valuation expert group

As part of the IASB’s Education Initiative, the fair value measurement team is developing educational material to support IFRS 13 Fair Value Measurement, with the assistance of subject matter experts. 

This informal expert group:

  • provides general input and assists in the development of practical examples that illustrate how entities might go about applying the principles in IFRS 13 to facts and circumstances that exist in their own jurisdictions; and
  • participates in the review process of the material being developed.


The valuation experts are experienced in measuring fair value for financial reporting purposes and are knowledgeable about the challenges of applying IFRS 13 (or other fair value measurement requirements in IFRSs) or Topic 820 Fair Value Measurement in the FASB Accounting Standards Codification®. They come from developed, transition and emerging economies, so that the educational material suits the needs of entities applying IFRSs worldwide.

The valuation expert group consists of the following members:

  • Frank Bollmann, Managing Director, Vossius & Partner—Germany
  • Rogerio Calderon, Corporate Controller, Director & Head of Investor Relations, Banco Itau-Unibanco—Brazil
  • Janet Cheung, Partner, Head of Valuation & Modelling, KPMG—China
  • Garth Coppin, National Director of Accounting, Ernst & Young—South Africa
  • Hilary Eastman, Director, Office of Professional Practice, Duff & Phelps—United Kingdom
  • Pieter J.M. Freriks, Partner, Corporate Finance, Deloitte—Brazil
  • Dan Gentzel, Director of Hedge Accounting Solutions, Chatham Financial—USA
  • Richard Ginsberg, Partner, Financial Advisory & Valuations, Deloitte—Canada
  • Goh Tian Sui, Consultant, C H Williams, Talhar & Wong Sdn Bhd—Malaysia
  • Rengganis Kartomo, Head of Indonesian Valuation Standards Committee Indonesian Society of Appraisers (MAPPI)—Indonesia
  • Dora Liu, Partner, Audit, Deloitte—China
  • Dae-Joon Park, Partner, Deal Advisory - Valuation Services, Samil PricewaterhouseCoopers—Korea
  • Luis Felipe Santos, Director, Financial Risk Management, KPMG—Mexico
  • Masafumi Takeno, Managing Director, Grant Thornton Taiyo ASG LLC—Japan
  • Dmitry Weinstein, Partner, Assurance, Financial Reporting Group, Ernst & Young—Russia, Kazakhstan
  • Tom Wise, Global Head of Hedge Accounting, Global Banking and Markets Finance, HSBC—United Kingdom