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Wiley
2016
Interpretation and Application of

International
Financial
Reporting
Standards

Asif Chaudhry
Danie Coetsee
Erwin Bakker
Paul Yeung
Stephen McIlwaine
Craig Fuller
Edward Rands
Minette van der Merwe
Santosh Varughese
T V Balasubramanian

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About the Authors

Asif Chaudhry, FCCA, CPA (K), MBA, is an audit and technical partner at PKF Kenya and is on the Kenyan Institute's Professional Standards Committee. He has 17 years of experience including 8 years with Deloitte LLP, London. He was assisted by fellow partners Darshan Shah, Salim Alibhai and Patrick Kuria.

Craig Fuller, CA (SA), is a technical manager at PKF International Ltd and serves on PKFI's International Professional Standards Committee. He qualified at PKF Durban before moving to the technical division of PKF (UK) LLP.

Danie Coetsee, CA (SA), is Professor of Accounting at the University of Johannesburg, specializing in financial accounting.

Edward Rands, FCA, is the Risk and Professional Standards partner at PKF Cooper Parry. He leads the firm's technical team, which is responsible for maintaining and updating accounting knowledge and for dealing with complex problems and queries as they arise.

Erwin Bakker, RA, is an audit partner, responsible for national and international audits. He serves as chairman of the IFRS working group of PKF Wallast and is a member of the Technical Bureau of PKF Wallast in the Netherlands.

Minette van der Merwe, CA (SA) is PKF South Africa's IFRS technical expert responsible for the interpretation and application of IFRS within the Southern African region.

Paul Yeung, CPA, served as the Technical Writer of the Education and Training Department of the Hong Kong Institute of Certified Public Accountants and is a Technical Director of PKF Hong Kong.

Santosh Varughese, CA (Germany), Tax Advisor (Germany), CPA (US), is one of the partners at PKF Germany (www.pkf.de). He is the head of the IFRS Center of Excellence of PKF in Germany. One of his operative focuses is on audits for large listed companies.

Stephen McIlwaine, ACA (Chartered Accountants Ireland) is a senior audit manager with Johnston Carmichael LLP (PKF member firm in Scotland). As well as being responsible for the provision of audit, accountancy and advisory services to clients across a range of sectors, he is also a member of the firm's financial reporting technical team, responsible for providing guidance and training on current financial reporting issues across the firm, with a focus on IFRS.

T V Balasubramanian, FCA, CFE, CFIP, is a partner in PKF Sridhar & Santhanam, Chartered Accountants, India and previously served as a member of the Auditing and Assurance Standards Board of the ICAI, India.