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Wiley 2017 Interpretation and Application of IFRS Standards

Erwin Bakker Edward Rands
T V Balasubramanian Candice Unsworth
Asif Chaudhry Minette van der Merwe
Danie Coetsee Santosh Varughese
Chris Johnstone Paul Yeung
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About the Authors

Erwin Bakker, RA, is head of audit of PKF Wallast in the Netherlands, and acts as audit partner, mainly for international (group) 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.

T V Balasubramanian, FCA, CFE, CFIP, is a senior partner in PKF Sridhar & Santhanam LLP, Chartered Accountants, India and previously served as a member of the Auditing and Assurance Standards Board of the ICAI, India. He is a part of the technical team of the firm engaged in transition to Ind AS (the converged IFRS Standards).

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 as well as the PKF International Africa Professional Standards Committee. He has 18 years of experience including 8 years with Deloitte LLP, London. He was assisted by fellow partners Darshan Shah, Salim Alibhai and Patrick Kuria.

Danie Coetsee, CA (SA), is Professor of Accounting at the University of Johannesburg, specializing in financial accounting. He is the chair of the Financial Reporting Technical Committee of the Financial Reporting Standards Council of South Africa.

Chris Johnstone, is a member of the ICAEW and also holds ICAEW's Diploma in IFRS. She is the Audit Senior Technical Manager at Johnston Carmichael. She joined Johnston Carmichael in 2014 having previously worked at Baker Tilly and MacIntyre Hudson in London. She is also a member of the Accounting and Auditing Technical Committee of the PKF firms in the United Kingdom and Republic of Ireland.

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. He also chairs the Accounting and Auditing Technical Committee of the PKF firms in the United Kingdom and Republic of Ireland.

Candice Unsworth, CA (SA), is a technical supervisor at PKF International Ltd and serves on PKF's International Professional Standards Committee. She qualified at PKF Durban before moving to the technical division of PKF International in 2015.

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.

Santosh Varughese, CA (Germany), Tax Advisor (Germany), CPA (US), is one of the partners at PKF Fasselt Schalge Germany (www.pkf-fasselt.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.

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.