Four new members join the Global Preparers Forum

The International Accounting Standards Board’s (IASB) Global Preparers Forum (GPF) has appointed four new members for an initial five-year term. They bring additional geographical and industry perspectives to inform the IASB’s work.

The new members are:

• Cristina Fortunati, Senior Director, IFRS and CSRD Reporting at Davide Campari-Milano N.V., Italy;
• Hanjong Yoo, Executive Vice President and Head of the Corporate Accounting Group at Samsung Electronics Co., Ltd., South Korea;
• João Costa Santos, Accounting Policy Lead—Accounting, Regulatory and Valuation Policy at NatWest Group plc, UK; and
• Toby Odell, Head of Group Technical Accounting and Sustainability Finance at International Airlines Group, UK. 

The four appointments temporarily increase the GPF’s membership above its usual maximum of 20 members, as permitted by the GPF Constitution.

Cristina Fortunati

Cristina Fortunati is responsible for consolidated IFRS reporting, accounting policy governance and external reporting across Campari Group. She leads the implementation of new and amended IFRS Accounting Standards and supports Campari Group on complex accounting matters and reporting judgements. Her responsibilities also cover reporting processes, controls and disclosure governance, digital reporting and accounting support for business combinations, reorganisations and other strategic transactions.

Previously, Ms Fortunati held senior positions at PwC, advising multinational groups on financial reporting, accounting policy and assurance matters.

Hanjong Yoo

Hanjong Yoo has nearly three decades of experience in finance and accounting, with expertise in corporate financial reporting. He has held senior leadership positions covering corporate accounting, international taxation, consolidated financial reporting and internal control over financial reporting.

At Samsung Electronics, Mr Yoo leads work on complex accounting matters, advises executive management on significant accounting judgements and oversees consistent accounting policies and reporting practices across the company’s global network.

Mr Yoo has also served as Chief Financial Officer of Samsung Electronics France, where he oversaw financial operations and business performance.

João Costa Santos

João Costa Santos has more than 25 years of international experience across the banking and insurance industries and in accounting standard-setting. His expertise includes complex accounting and financial reporting matters and the interaction between accounting, regulatory and valuation frameworks.

At NatWest Group, Mr Costa Santos is responsible for developing and advising on the consistent application of IFRS accounting policies, as well as analysing new and forthcoming IFRS Accounting Standards and other accounting developments.

He has also worked at the IASB as a Senior Technical Manager, contributing to the development of several IFRS Accounting Standards.

Toby Odell

Toby Odell is responsible for the application of IFRS Accounting Standards across International Airlines Group, with a focus on developing and applying accounting policies for complex transactions, including sustainability-related accounting and disclosures.

Before joining International Airlines Group, Mr Odell spent 15 years in KPMG’s audit practice, working across several jurisdictions with capital-intensive businesses. He has been a member of the preparers advisory group to the UK Endorsement Board since 2022 and is a fellow chartered accountant in the UK.

About the Global Preparers Forum

The GPF is a body independent from the IASB and the IFRS Foundation with the specific aim of providing the IASB with regular input from the international community of preparers of financial statements.

GPF members are established commentators on accounting matters and have considerable practical experience of financial reporting, through either their careers or their work with representative bodies. Members are drawn from a variety of industry and geographical backgrounds and are selected on the merits of their professional competence and practical preparer experience to contribute to the development of high-quality IFRS Accounting Standards.