Gerard van Santen
Gerard van Santen (1973) is a partner at Ernst & Young Accountants LLP in the Netherlands, leading the IFRS desk in the WesternEuropeMaghreb (WEM) region. Gerard is specialized in financial reporting under IFRS and Dutch GAAP, both from an auditing and advisory perspective.
He has specific experience in and focus on:
- accounting for complex transactions, including the related valuation issues, like business combinations, impairment testing and pension accounting;
- conversions from local GAAP to IFRS and implementation of new accounting standards;
- broad experience in a wide range of industries, including power & utilities, oil & gas, telecom, technology, real estate & construction.
Gerard is a member of the EY Global and EMEIA IFRS desk, the chairman of the EY Global IFRS Impairment Subject Matter Group and a member of the EY Global IFRS Rate Regulated Activities Subject Matter Group and the EY Global IFRS Fair Value Measurement Subject Matter Group.
He is currently observer at the Dutch Accounting Standards Board on behalf of the NBA (The Royal Netherlands Institute of Chartered Accountants); he has been a member of the DASB from 2007-2018.
EFRAG Rate-Regulated Activities Working Group (EFRAG RRAWG)
The EFRAG Rate-Regulated Activities Working Group advises and provides input to EFRAG TEG discussions aiming at developing positions on rate-regulated activities financial reporting issues. The group is supported by members of the EFRAG Secretariat.
The European Commission has been granted observer status. IASB members and staff may participate as part of the IASB outreach activities.
The current Members of the EFRAG RRAWG are (please click on Members' names to view their profiles):
|Gerard van Santen||Chair|
|Giorgio Acunzo||EY Associate Partner|
|Nicola Bruno||Atlantia SpA|
|Isabelle Triquera Gonbeau||EDF Group|
|Simon Grant||National Grid plc|
|Cosimo Guarini||Terna Spa|
|Markus Lotz||50Hertz Transmission GmbH|
|Thomas Possert||Energie Steiermark AG|
|Fabien Rock||SNCF Reseau|
|Laura Lopez Sotomayor||Ferrovial SA|
|Samuel Vaughan||United Utilities Group PLC|
|Ralph Welter||PwC Germany|
|Javier Pastor Zuazaga||Iberdrola SA|