The Accounting division represents members' views on the development and implementation of international accounting standards. 

The division represents members' views on the development and implementation of the International Financial Reporting Standards (IFRS) to the International Accounting Standards Board (IASB) and other relevant standard-setting and regulatory bodies, such as the European Financial Reporting Advisory Group (EFRAG) and the European Commission.

The division also works on product control, corporate reporting, audit and other relevant issues, and arranges subject-specific working groups to take such matters forward.

Key priorities:

  • Development, endorsement and implementation of IFRS

- support work on the development of IFRS by submitting AFME’s views on the IASB’s research agenda, discussion papers and exposure drafts.

- engage with EFRAG, the European Commission and the European Parliament in providing AFME’s views on the endorsement of new accounting standards.

- provide a forum for members to discuss implementation issues related to new accounting standards and changes to existing accounting standards.

  • Engagement with European institutions - engage with European and international institutions with responsibilities in accounting matters (in particular the European Commission, the European Parliament, ESMA and EBA). Organise discussions on ongoing matters between members and representatives of European and international bodies.
  • Product Control and Valuation - provide a forum for members to exchange views on issues relating to valuation of financial instruments with the focus on Prudent Valuation.
  • Accounting/Prudential cross-over issues – closely collaborate with AFME’s prudential division in developing its views on the prudential implications of new accounting standards or changes to existing standards.


  • Tom Nightingale, Co-Chair

    Credit Suisse Securities Europe Limited

  • Olga Gimenez-Zapiola, Co-Chair

    MUFG Securities EMEA plc

  • Caron Hughes

    Bank of America Merrill Lynch

  • Bruce Darton

    Bank of New York Mellon

  • Robbert Labuschagne


  • Maria Erviti Legarra


  • Francoise Goudal

    BNP Paribas

  • Ramandeep Suri


  • Dooshyant Beekarry


  • Joseph Lim

    Commerzbank AG

  • Nicolas d'Hautefeuille

    Crédit Agricole CIB

  • Tim Pope

    Daiwa Capital Markets

  • Joerg-Michael Scharpe

    Deutsche Bank AG

  • James Redfern

    Deutsche Bank AG

  • Richard Elliott

    Goldman Sachs International

  • Gabriel Pirlici


  • Dennis Dugmore

    ICBC Standard Bank plc

  • Tina Farington


  • Poppy Sangha

    Investec Bank plc

  • Kristy Robinson

    J.P. Morgan Chase Bank, NA

  • Sean Clarke

    Jefferies International Limited

  • Stanislav Varkalov

    Lloyds Banking Group

  • Charlotte Pissaridou


  • Sitaaraam Tennati


  • Clare Homer

    Morgan Stanley & Co. International plc

  • Stephen Ho

    Morgan Stanley & Co. International plc

  • Peter Bullock


  • Ajay Mamtora


  • Fredrik Bourn


  • Matthijs de Boer

    Rabobank International UK

  • Yunguang Yu

    RBC Europe Limited

  • Sanjay Patel


  • Jean-Philippe Fera

    Société Générale

  • Michael Newby-Fraser

    Standard Chartered Bank

  • Robin Stewart

    TP ICAP plc

  • Daniel Blight


  • David Phillips


  • Mark Koorenneef

    Wells Fargo Home Mortgage