Technically reviewed by Liesel Knorr, Secretary General of the German Accounting Standards Committee and former technical director of the International Accounting Standards Committee (IASC).
Forewords by:
Sir David Tweedie, Chairman of the International Accounting Standards Board (IASB)
Philippe Richard, Secretary General of the International Organization of Securities Commissions (IOSCO)
GRAHAM J. HOLT is Principal Lecturer of Accounting and Finance at the Manchester Metropolitan University Business School in the United Kingdom. He is coauthor of an IFRS text, contributor to academic publications, author of professional journal papers, and examiner for the Association of Chartered Certified Accountants (ACCA), UK.
MAGNUS ORRELL is in the national office of Deloitte & Touche LLP in the United States. He specializes in the accounting for financial instruments under both IFRS and U.S. GAAP and has extensive international experience of accounting and reporting issues relating to financial instruments and financial institutions from his time as project manager for financial instruments at IASB.