Third edition of the IFRS for SMEs Accounting Standard

Bruce Mackenzie, IASB member
Bruce Mackenzie was appointed to the IASB in October 2020, filling the Africa seat. He has more than two decades of technical accounting experience as a preparer of IFRS financial statements assisting companies globally with their reporting. He joined the IASB for an initial term of five years from W.Consulting – an international firm providing advisory and technological solutions to companies applying IFRS Accounting Standards – where he held the position of managing director for over a decade. He was appointed as Chair of the IFRS Interpretations Committee from 1 March 2022. 

Tadeu Cendon, IASB member
Tadeu Cendon IASB on 1 July 2019. In June 2023 he was reappointed to serve a second five-year term starting 1 July 2024. Before joining the IASB, Mr Cendon was a partner at PwC Brazil Accounting and Consulting Services (ACS) where he worked for 30 years. He was the engagement partner for the audit of major clients, including foreign private issuers; the IFRS technical leader in Brazil; and one of the designated PwC Global ACS Partners.

Michelle Sansom, IASB technical director
Michelle Sansom joined the IASB in 2013 as a member of the technical staff. Having spent several years working with national standard-setters, Michelle moved roles to focus on standard-setting and is now part of the Technical Leadership Team. Prior to joining the IASB, Michelle was technical director of the UK Accounting Standards Board and prior to that worked as a preparer responsible for the UK central finance team for one of the world’s largest conglomerates.

Easton Bilsborough, IASB technical staff
Easton Bilsborough is a member of the IASB technical staff. He worked on the third edition of the IFRS for SMEs Accounting Standard and is currently working on educational materials to support the implementation of the Standard. Prior to joining the IFRS Foundation, Easton worked at the UK Financial Reporting Council on the development of UK and Irish GAAP.• Tinyiko Denhere, IASB technical staff

Helen Lloyd, IASB technical staff
Helen Lloyd is a member of the IASB technical staff. She joined the IFRS Foundation in 2021 to work on the IFRS for SMEs Accounting Standard and was also part of the team that developed IFRS 19 Subsidiaries without Public Accountability: Disclosures. Helen’s previous standard-setting experience was with the UK Financial Reporting Council, working on the development of UK GAAP. Before moving into standard-setting, Helen was a senior manager in audit, working with clients across a range of industries including manufacturing and software. 

Jan Carlo Pereras, IASB technical staff
Jan Carlo Pereras is a member of the IASB technical staff. Carlo project-managed the issuance of the third edition of the IFRS for SMEs Accounting Standard and is currently the project manager of the Standard's post-issuance activities. Before joining the IFRS for SMEs team, he was the staff lead of the IFRS 19 Subsidiaries without Public Accountability: Disclosures project. Carlo is from the Philippines and before joining the IFRS Foundation in 2017, he was an assurance director with Ernst & Young Cambodia where he handled the firm’s financial services clients and led various engagements including audits, reviews, transaction advisory, M&As and IFRS conversions.

Tinyiko Denhere, IASB technical staff
Tinyiko Denhere is a member of the IASB technical staff. She worked on the development of the third edition of the IFRS for SMEs Accounting Standard and is currently working on educational materials to support the implementation of the Standard. Before joining the IFRS Foundation, Tinyiko held technical accounting roles at the South African Reserve Bank and KPMG.

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