Abbas Ali Mirza is a partner with Deloitte & Touche (ME), Dubai, UAE, and on the firm's regional Technical assurance and advisory committee. He is a frequent speaker and workshop leader and widely published in international accounting journals. He is Chairman of the Auditors Group of the Dubai Chamber of Commerce & Industry and was the 21st session Chairman of the Intra-Governmental Working Group of Experts on International Standards on Accounting & Reporting (ISAR) at the United Nations.

Magnus Orrell is a partner with Deloitte & Touche LLP in Wilton, Connecticut. He specializes in the accounting for financial instruments under both IFRS and US GAAP. He previously worked for the International Accounting Standards Board (IASB).

Graham J. Holt is an examiner with the ACCA, UK, and a Principal Lecturer of Accounting and Finance, Manchester Metropolitan University Business School, and is coauthor of an IFRS text, contributor to academic publications, and author of professional journal papers.

Liesel Knorr is President of the German Accounting Standards Board and former technical director with the International Accounting Standards Committee?responsible for preparing the core set of standards?endorsed by the International Organization of Securities and Exchange Commissions. She is the author of many technical papers.