IFRS Preparer Forum Adds Four Members
Finance and accounting teams at IFRS-reporting companies gain broader representation in how global standards are shaped.
Updated on Nov. 6, 2026 in People
The International Accounting Standards Board's Global Preparers Forum has appointed four new members to five-year terms, temporarily pushing its membership above the customary 20-member limit. The appointments matter to finance and accounting teams at companies that prepare IFRS financial statements, since the forum gives preparers a formal channel into the standard-setting process.
Why it matters
The forum is an independent advisory body that feeds practical preparer perspective into the IASB's work, so its membership shapes how IFRS rules are tested against real reporting conditions. The additions were made to broaden regional and sector representation, which signals a push to ensure the standards reflect a wider range of businesses rather than a narrow group of large reporters.
Four new members join the Global Preparers Forum for five-year terms, temporarily lifting its membership above the customary ceiling of 20. The arrangement is permitted under the forum's constitution, and the appointees were selected for professional competence and practical preparer experience.
The players
International Accounting Standards Board (IASB)
The independent global standard-setter that writes IFRS Accounting Standards used by companies across more than 140 jurisdictions.
Samsung Electronics
A global electronics manufacturer and one of the largest technology hardware companies, whose corporate accounting group is led by appointee Hanjong Yoo.
NatWest Group
A major UK-headquartered international bank whose accounting policy and regulatory reporting function is headed by appointee João Costa Santos.
International Airlines Group
A multinational airline holding group operating several major carriers, where appointee Toby Odell directs application of IFRS Accounting Standards.
Davide Campari-Milano
A global spirits and beverage company whose group IFRS reporting and accounting policy is overseen by appointee Cristina Fortunati.
The details
The Global Preparers Forum sits alongside the IASB as an advisory group drawn from companies that actually prepare financial statements under IFRS Accounting Standards. The four appointees are Cristina Fortunati of Davide Campari-Milano, Hanjong Yoo of Samsung Electronics, João Costa Santos of NatWest Group, and Toby Odell of International Airlines Group, chosen on the strength of their technical accounting work and direct experience applying the standards. Their combined backgrounds span group IFRS reporting, corporate accounting, accounting policy and valuation, and application of IFRS in a large airline group, giving the forum more coverage of different industries and regions.
Timeline
Appointments announced November 6, 2026, with each member serving a five-year term
Market Landscape
The forum operates under the IFRS Foundation constitution, which allows its membership to exceed the customary 20-member ceiling in this way. The move reflects a broader effort within international standard-setting to draw preparers from more regions and sectors into the process that shapes global financial reporting.
Finance leaders at IFRS-reporting companies should note that preparer representation on the forum is widening, which may make future standard-setting more responsive to practical reporting issues. Accounting teams should track forum outputs and consultation papers as they emerge, since these shape how upcoming IFRS requirements get applied in practice.
The takeaway
Preparer-side input into IFRS standard-setting is becoming more deliberately diverse, and finance teams should treat forum activity as an early signal of coming reporting changes. Accounting leaders should log the forum's next published agenda and consultation documents to plan ahead for shifts in IFRS guidance.
Further reading
Explore more business people news to see how leadership moves shape the companies around you.
Source note: This article includes information reported by The Accountant.
