Membership of the Joint International Group on Financial Statement Presentation

Name	Title	Organization	Country
Kathryn Cearns	Consultant Accountant	Herbert Smith	United Kingdom
Malcolm Cheetham	Chief Accounting Officer	Novartis	Switzerland
W Peter Day	Executive General Manager - Finance	Amcor Limited	Australia
Jacques De Greling	Equity Analyst	Securities ( Caisse d'Epargne Group)	France
Bo Eriksson	Senior Vice President/Corporate Controller	Stora Enso Oyj	Finland
Bridget Gandy	Managing Director, International Accounting and Research	Fitch Ratings Ltd	United Kingdom
Gregory Jonas	Managing Director	Moody's Investors Service	United States
Ken Kelly	Vice President & Controller	McCormick & Co	United States
Sara York Kenny	Principal Accounting Policy Advisor	International Finance Corporation (World Bank Group)	United States /Global
Guido Kerkhoff	Executive Vice President - Group Accounting and Reporting	Deutsche Telekom AG	Germany
Michael P Krzus	Director	Grant Thornton LLP	United States
Sue Harding	European Chief Accountant	Standard & Poor's	United Kingdom
Stuart MacDonald	Head of Group Financial Reporting	Scottish Power plc	United Kingdom
Elizabeth Mooney	Analyst	Capital Strategy Research	United States
Dipl.-Kfm . Hans-Joachim Pilz	Managing Director	SBFA Investment Research	Germany
Walter Schuster	Professor	Stockholm School of Economics	Sweden
Stephen Taylor	Partner	Deloitte Touche Tohmatsu	Hong Kong
Takashi Yaekura	Professor	Hosei University , Faculty of Business Administration	Japan
Hiroshi Yamada	General Manager—Accounting Group	Matsushita Electric Industrial Co., Ltd.	Japan
Gilles Zancannaro	Corporate Director - Information Systems and Finance	Bouygues	France

Official Observers

European Financial Reporting Advisory Group

International Organization of Securities Commissions

Basel Committee on Banking Supervision

IASB Financial Instruments and Insurance Working Group Representatives