IFRS Foundation Trustees appoint three new members to the IFRS Interpretations Committee

The IFRS Foundation Trustees have appointed Gary Berchowitz, Claire Dusser and Usman Hamid as members of the IFRS Interpretations Committee. The Committee works with the International Accounting Standards Board (IASB) to foster consistent application of IFRS Accounting Standards.

The Committee consists of 14 members from around the world with extensive global experience and technical expertise in the practical application of IFRS Accounting Standards. It is chaired by IASB member Bruce Mackenzie.

Mr Berchowitz is a partner at PwC and a member of PwC’s global corporate reporting services department, responsible for developing the firm’s global views on financial reporting matters related to companies outside the financial services sector. He has more than 20 years of practical experience in applying IFRS Accounting Standards, working with a broad range of multinational companies in South Africa, the United Kingdom and the United States. He has previously served as a practice fellow at the IFRS Foundation. Mr Berchowitz is a Chartered Accountant and holds a degree in commerce and an Honours degree in accounting.

Ms Dusser is a partner at Forvis Mazars in France with over 20 years’ expertise in financial reporting, having worked as an auditor and supported companies’ implementation of new IFRS Accounting Standards. She co-ordinates the firm’s international experts on IFRS Accounting Standards and co-chairs its IFRS committee for Africa. Ms Dusser has extensive experience in engaging with standard-setters at a national, regional and international level, including as the lead on Forvis Mazars’ submissions to many of the IASB’s consultations on proposed new requirements. As one of Forvis Mazars’ IFRS technical leaders, she has also gained in-depth knowledge of the Interpretations Committee’s work, having supported auditors and clients in the implementation of agenda decisions. Ms Dusser is a chartered French auditor and holds a Master’s degree in European business from ESCP Business School.

Mr Hamid is the director of group governance and policies at Saudi Aramco, responsible for group governance, technical accounting, sustainability and financial reporting controls, post-transaction appraisals and application of IFRS standards. He played a pivotal role in Aramco’s historic IPO and led the establishment of its external reporting function for dual listing on the Saudi and London stock exchanges. Since joining Aramco in 2013, Mr Hamid has held various finance positions. Before Aramco, he was an associate director at EY London’s financial accounting and advisory services. With over two decades of experience, he is recognised for his expertise in IFRS Standards and complex financial transactions. He lectures in corporate finance at King Fahd University of Petroleum and Minerals. He is a Chartered Accountant (ICAEW and ICAP) and holds a Master’s degree from the University of London.

The three new appointees start their three-year terms on 1 July 2025. They succeed Lisa Bomba, Jens Freiberg and Karsten Ganssauge, who stood down on 30 June after completing their second terms on the Committee. The Trustees thank them for their contributions to the IFRS Foundation.