Veronica Poole is a Senior Accounting Technical Partner at Deloitte. She is the UK National Head of Accounting and Corporate Reporting and the firm’s Global IFRS Leader. Veronica is a member of the UK FRC’s Corporate Reporting Council, the Financial Reporting Advisory Board to HM Treasury and the Hundred Group Financial Reporting Committee. She also chairs the Financial Reporting Faculty Advisory Board at the ICAEW.
Andrew Spooner is the lead partner on IFRS financial instruments globally across Deloitte. He is a partner of the UK firm advising UK and multinational clients, with particular focus on financial services. Andrew is also a member of the European Securities and Markets Authority’s Consultative Working Group for the Corporate Reporting Standing Committee, the Financial Reporting Faculty Board of the ICAEW, the Technical Expert Group of the European Financial Reporting Advisory Group and Chair of its Financial Instruments Working Group.
Phil Barden is a partner in Deloitte’s UK IFRS Centre of Excellence, assisting UK and multinational clients on a wide range of financial reporting issues. He leads Deloitte’s global Expert Advisory Panel on revenue recognition. He also chairs the Financial Reporting Editorial Board of the ICAEW, and is a member of the Institute’s Financial Reporting Committee.
Kush Patel is a partner in Deloitte’s UK IFRS Centre of Excellence and specialises in the accounting for financial instruments. He advises financial and non-financial corporates on complex transactions and emerging accounting issues. He is a member of the ICAEW Financial Instruments Working Group and Deloitte’s global Expert Advisory Panel on financial instruments.
Robert Carroll is the Director responsible for UK statutory reporting in Deloitte’s UK technical department. He has been closely involved in the development of the new UK GAAP and is a member of the FRC’s UK GAAP Technical Advisory Group. Robert is also a member of the Editorial Board of the ICAEW Financial Reporting Faculty.
Amy Haworth leads the author team. She is a Director in Deloitte’s IFRS Global Office and Editor of the firm’s International Accounting Manual.
The authors would like to express their thanks to Deloitte’s Global IFRS Leadership Team and the members of the UK technical department, with particular appreciation to the following for their contributions.