Workgroup member photo

_Jens_Berger_

EFRAG FR TEG Acting Chair

​Jens is leader of the German IFRS Centre of Excellence as well as a member of Deloitte’s Global IFRS Leadership Team. In his current role as well as his previous advisory and audit positions, Jens gained extensive knowledge about IFRS both from a theoretical and practical perspective serving clients across all industries.

Jens was seconded to the IFRS Global Office in London between 2007 and 2009 which coordinates the IFRS activities within Deloitte. Before returning to Germany, he was seconded to the IASB to work on its financial instruments project resulting in the publication of IFRS 9.

Jens is a member of the Deloitte expert advisory panel on financial instruments. He is also a member of several IFRS bodies at the Accounting Standards Committee of Germany (ASCG) and the Institute of Public Auditors in Germany (IDW).

End of term: 2024

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EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

Role of the EFRAG Financial Reporting Technical Expert Group (EFRAG FR TEG)

EFRAG FR TEG is responsible for providing the EFRAG Financial Reporting Board with expert advice in financial reporting matters. EFRAG FR TEG advice takes the form of recommended positions, either in draft form to support public consultation or in final form after having duly considered all input received through EFRAG's due process.

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Composition of EFRAG FR TEG

EFRAG FR TEG is composed of up to twenty two members, three of which being nominated by the National Standard Setters of France, Germany and Italy to act as a strong liaison between EFRAG TEG and their national constituencies , others being selected on the basis of professional expertise and competence only whilst aiming for a proper professional background, geographical and gender balance. The EFRAG FR TEG members devote 15 to 20% of their time - free of charge - to EFRAG, except for its Chair who is employed by EFRAG. The European Supervisory Authorities, the European Central Bank (ECB), the European Commission and the IASB attend EFRAG FR TEG meetings as observers.

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Appointments to EFRAG FR TEG

The EFRAG FR TEG members (other than the liaison members) are appointed through a formal process after an open call for candidates is launched every year to support rotation among the members selected solely on the basis of their professional expertise and competence. Yearly rotations are meant, not only to bring the relevant level of knowledge and experience, but also to establish a broad balance in geographical and professional backgrounds. As a result, the EFRAG FR TEG is composed of a mix of preparers, auditors, users of financial reporting and academics, so as to ensure its deliberations and conclusions are independent and not unduly influenced by any interest group of constituency. Members of EFRAG TEG commit to act independently in the European public interest and not to consider themselves as representing sectorial or national interests. This also applies to EFRAG FR TEG members nominated as liaison with National Standard Setters.

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How EFRAG FR TEG operates

EFRAG FR TEG benefits from expert advice in specialist areas provided by working groups it establishes as see fit for its purposes under the oversight of the EFRAG Financial Reporting Board. Currently EFRAG FR TEG benefits from the expert advice of the EFRAG Financial Instruments Working Group, the EFRAG Insurance Accounting Working Group, the EFRAG Rate-Regulated Activities Working Group, the EFRAG Pension Plans Advisory Panel and the EFRAG Advisory Panel on IntangiblesEssential to the work of EFRAG FR TEG is the input received from the EFRAG User Panel and more generally of EFRAG's outreach efforts to users. EFRAG operates an Academic Panel through which it gets valuable input of the academic community. EFRAG FR TEG also works closely with all National Standard Setters in Europe, meeting with them every three months in the EFRAG Financial Reporting Consultative Forum of Standard Setters (EFRAG FR CFSS), and by working with them and the IASB to organise and conduct public hearings and field tests in accordance with EFRAG's field work policy.

The EFRAG FR TEG has the following official observers: European Commission; ECB (European Central Bank) - Kallol Sen; EBA (European Banking Authority) - Raquel Maria de Sousa Ferreira and Anna Lasak; EIOPA (European Insurance and Occupational Pensions Authority) - Sandra Hack and Miguel Caballero; and ESMA (European Securities and Markets Authority) - Alessandro d'Eri and Timofei Karnaoukh.

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Membership in EFRAG FR TEG

The current Members of the EFRAG FR TEG are (please click on Members' names to view their profiles): 

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Name Job title
_Jens_Berger_ EFRAG FR TEG Acting Chair
Carmen Barrasa EFRAG FR TEG Member
Massimo Tosoni EFRAG FR TEG Member
Aranzazu Leo Abad EFRAG FR TEG Member
Ilka Canitz EFRAG FR TEG Member - Country liaison Germany, ASCG
Tommaso Fabi EFRAG FR TEG Member - Country liaison Italy, OIC
Emmanuelle Guyomard EFRAG FR TEG Member
Dennis Jullens EFRAG FR TEG Member
Silvie Koppes EFRAG FR TEG Member
Erlend Kvaal EFRAG FR TEG Member
Vincent Louis EFRAG FR TEG Member - Country liaison France, ANC
Malgorzata Matusewicz EFRAG FR TEG Member
Pierre Phan van Phi EFRAG FR TEG Member
David Procházka EFRAG FR TEG Member
Christoph Schauerte EFRAG FR TEG Member