Global Standards for the world economy

Monday 25 January 2021

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Members of the IASB

Amaro Luiz de Oliveira Gomes

Appointed from: 1 July 2009
Second term expires: 30 June 2019
Geographical allocation: South America

Amaro Luiz de Oliveira Gomes, former Head of Financial System Regulation Department of the Central Bank of Brazil, joined the IASB as a full-time member on 1 July 2009 for a five-year term.

As a senior official at the Central Bank of Brazil, Mr Gomes played a leading role in the adoption of International Financial Reporting Standards (IFRSs) in Brazil. At the Central Bank of Brazil, he oversaw the introduction of IFRSs for regulated financial institutions. He has also served as a member of the two bodies playing the leading role in introducing IFRSs into Brazil—the Brazilian Comitê de Pronunciamentos Contábeis (CPC) and the Steering Committee for Accounting Convergence–Brazil (Comitê Gestor da Convergência no Brasil) created by the Brazilian Federal Accounting Council (Conselho Federal de Contabilidade).

Mr Gomes has in the past been an active participant in efforts aimed at international regulatory co operation. He served on the Accounting Task Force of the Basel Committee on Banking Supervision. He also represented the Central Bank of Brazil in the MERCOSUR Sub-Group IV – Financial Services Integration, as co ordinator of the Commission on Financial Services and the Sub-Commission on Accounting Issues; and from 1999 to 2003 was the representative in the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR), under the auspices of the UNO/UNCTAD.

In his career as a financial system regulator, Mr Gomes was directly involved in the convergence of Brazilian prudential regulation with international standards and best practices, such as the implementation of the 25 Core Principles for Effective Banking Supervision and Basel II. In this role he participated in several regulation and policy forums, including the Policy Development Group (PDG) of the Basel Committee on Banking Supervision, representing the Association of Supervisors of Banks of the Americas (ASBA).


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