Global Standards for the world economy

Tuesday 02 June 2020

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Consultative groups

Educational material on fair value measurement

Valuation expert group

About the valuation expert group

As part of the IASB’s Education Initiative, the fair value measurement team is developing educational material to support IFRS 13 Fair Value Measurement, with the assistance of subject matter experts. 

This informal expert group:

  • provides general input and assists in the development of practical examples that illustrate how entities might go about applying the principles in IFRS 13 to facts and circumstances that exist in their own jurisdictions; and
  • participates in the review process of the material being developed.


The valuation experts are experienced in measuring fair value for financial reporting purposes and are knowledgeable about the challenges of applying IFRS 13 (or other fair value measurement requirements in IFRSs) or Topic 820 Fair Value Measurement in the FASB Accounting Standards Codification®. They come from developed, transition and emerging economies, so that the educational material suits the needs of entities applying IFRSs worldwide.

The valuation expert group consists of the following members:


Name Position Organisation Country
Frank Bollmann Managing Director Vossius & Partner Germany
Rogerio Calderon Corporate Controller, Director & Head of Investor Relations Banco Itau-Unibanco Brazil
Janet Cheung Partner, Head of Valuation & Modelling KPMG China
Gareth Coppin National Director of Accounting Ernst & Young South Africa
Hilary Eastman Director, Office of Professional Practice Duff & Phelps United Kingdom
Pieter J.M. Freriks Partner, Corporate Finance Deloitte Brazil
Dan Gentzel Director of Hedge Accounting Solutions Chatham Financial United States
Richard Ginsberg Partner, Financial Advisory & Valuations Deloitte Canada
Goh Tian Sui Consultant C H Williams, Talhar & Wong Sdn Bhd Malaysia
Rengganis Kartomo Head of Indonesian Valuation Standards Committee Indonesian Society of Appraisers (MAPPI) Indonesia
Dora Liu Partner, Audit Deloitte China
Dae-Joon Park Partner, Deal Advisory - Valuation Services Samil PricewaterhouseCoopers Korea
Luis Felipe Santos Director, Financial Risk Management KPMG Mexico
Masafumi Takeno Managing Director Grant Thornton Taiyo ASG LLC Japan
Dmitry Weinstein Partner, Assurance, Financial Reporting Group Ernst & Young Russia, Kazakhstan
Tom Wise Global Head of Hedge Accounting, Global Banking and Markets Finance HSBC United Kingdom

IASB contacts

Mariela Isern
Senior Technical Manager