The IFRS Foundation Trustees have appointed Laura Abeni, Raymond Chamboko, José Victor Sousa and Volker Specht to the IFRS Interpretations Committee, effective 1 July 2026. 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.
Laura Abeni is the Head of Group Accounting Policies and IFRS Reporting at the Generali Group in Italy, one of Europe’s largest insurers, where she is responsible for overseeing the group’s IFRS financial reporting. She has more than 20 years’ experience in technical accounting and reporting. Ms Abeni is a member of the Italian standard-setter OIC’s expert group on IFRS Accounting Standards and EFRAG’s Insurance Accounting Working Group. She has previously served as a Technical Manager at EFRAG and at PwC.
Raymond Chamboko is a Director at W.consulting, a boutique global corporate reporting advisory firm based in South Africa. He has more than 20 years’ experience in preparing and analysing financial statements, as well as advising on the application of IFRS Accounting Standards. He serves as a member of the Zimbabwe Accounting Practices Board—the technical committee of the national standard-setter—and as Chairman of the Pan-African Federation of Accountants’ (PAFA) Corporate Value Reporting technical advisory group. He has previously represented PAFA on the Accounting Standards Advisory Forum and served as a member of the SME Implementation Group.
José Victor Sousa is the Director of Controllership and Accounting at Vale, a global mining company. He is responsible for preparing and consolidating Vale’s financial statements for more than 150 subsidiaries in accordance with IFRS Accounting Standards. Mr Sousa has more than 15 years’ experience in preparing and analysing financial information and extensive practical experience in applying IFRS Accounting Standards in a complex multinational environment. He has also guided Vale through its implementation of IFRS Sustainability Disclosure Standards. Before his current role, Mr Sousa worked at PwC in Brazil and the United Kingdom, where he gained experience in audit, financial reporting and the application of accounting standards.
Volker Specht is a Partner at KPMG in Germany, serving as Chief Accountant in its Department of Professional Practice. He has been part of the firm’s audit practice for more than 20 years. Mr Specht has broad experience in providing accounting advisory services and in auditing public and private companies’ financial statements prepared applying both IFRS Accounting Standards and German accounting standards.
The members are appointed for three-year terms, renewable once. They succeed Renata Bandeira, Sophie Massol, Brian O’Donovan and Donné Sephton, who will stand down on 30 June after completing their second terms on the Committee.
The Trustees thank the departing members for their contributions to the IFRS Foundation.