About the Authors

Erwin Bakker, RA, is head of audit of PKF Wallast in the Netherlands, and acts as audit partner, mainly for international (group) audits. He serves as chairman of the IFRS working group of PKF Wallast and is a member of the Technical Bureau of PKF Wallast in the Netherlands.

T V Balasubramanian, FCA, CFE, CFIP, is a senior partner in PKF Sridhar & Santhanam LLP, Chartered Accountants, India and previously served as a member of the Auditing and Assurance Standards Board of the ICAI, India. He is a part of the technical team of the firm engaged in transition to Ind AS (the converged IFRS Standards).

Asif Chaudhry, FCCA, CPA (K), MBA, is an audit and technical partner at PKF Kenya and is on the Kenyan Institute's Professional Standards Committee as well as the PKF International Africa Professional Standards Committee. He has 18 years of experience including 8 years with Deloitte LLP, London. He was assisted by fellow partners Darshan Shah, Salim Alibhai and Patrick Kuria.

Danie Coetsee, CA (SA), is Professor of Accounting at the University of Johannesburg, specializing in financial accounting. He is the chair of the Financial Reporting Technical Committee of the Financial Reporting Standards Council of South Africa.

Chris Johnstone, is a member of the ICAEW and also holds ICAEW's Diploma in IFRS. She is the Audit Senior Technical Manager at Johnston Carmichael. She joined Johnston Carmichael in 2014 having previously worked at Baker Tilly and MacIntyre Hudson ...

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