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The International Accounting Standards Board’s (IASB) Global Preparers’ Forum (GPF) has appointed three new members for an initial five-year term—Frédéric Agnès, Ernesto Escarabajal Baadenhuijsen and Jeong Hyeok-Park.

Frédéric Agnès

Mr Frédéric Agnès is the Vice-President, Corporate Accounting, Governance & Cost Control of TotalEnergies, an energy company that produces and markets fuels, natural gas, and electricity, and is based in Paris, France. He joined TotalEnergies in 2000 and has held various positions in finance and accounting in France and the UK before his appointment to his current role in 2019.

Before that he spent 5 years with EY in Paris.

He has a master’s degree from HEC Paris and is a qualified chartered accountant in France.

Ernesto Escarabajal Baadenhuijsen

Mr Ernesto Escarabajal Baadenhuijsen is a global IFRS Accounting Policy Advisor with Shell plc, and is based in the Hague, the Netherlands. He is responsible for the preparation of quarterly and annual group financial statements and setting accounting policies. He advises on IFRS Accounting Standards application on the largest and most complex transactions within the Shell group. He gained extensive insights in practical application of IFRS Accounting Standards in the oil and gas industry. Further he focusses on the application of IFRS Accounting Standards for sustainable energy solutions and financial disclosures around the energy transition. Before joining Shell plc in 2011, he worked in the audit practice of Deloitte Netherlands in the energy and utilities practice.

He has a master’s in accountancy from the Vrije Universiteit in the Netherlands, and is a certified public accountant in the Netherlands.

Jeong Hyeok-Park

Mr. Jeong-Hyeok Park is the Chief Accounting Officer of Samsung Life Insurance based in Seoul, Korea, with more than 20 years of direct experience in applying IFRS Accounting Standards and was a member of the IFRS 17 Transition Resource Group for the IASB.

He has been a visiting technical fellow of the Korea Accounting Standards Board since 2008 and a Korean Sustainability Standards Advisory Group member since 2022. He was also the leader of the IFRS 17 working group of the Asian-Oceanian Standard-Setters Group from 2010 to 2018.

He has a bachelor’s degree in economics from Sung Kyun Kwan University in Korea and an MBA from Iowa State University in the US. He is also a Certified Public Accountant.

About the Global Preparer’s Forum

The GPF is an independent advisory body to the IASB, with the specific aim to provide the IASB with regular input from the international community of preparers of financial statements.

The GPF consists of members with considerable practical experience of financial reporting and are established commentators on accounting matters in their own right or through working with representative bodies in which they are involved. Members are drawn from a variety of industry and geographical backgrounds and are selected by the GPF on the merits of their professional competence and practical preparer experience in order to contribute to the development of high quality, global accounting standards.

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IFRS Accounting Standards development