Workgroup member photo

Jens Berger

Chairman of EFRAG FIWG, Auditor (Deloitte)

​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: March 2022

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EFRAG Financial Instruments Working Group (EFRAG FIWG)

The Financial Instruments Working Group (EFRAG FIWG) provides support to EFRAG TEG on financial instrument reporting issues. Members of the Group have considerable expertise in financial instrument reporting matters and more generally in IFRS issues and practice. The frequency of meetings of the Group depends on the issues on the agenda. The group is supported by members of the EFRAG Secretariat.

The European Investment Bank (EIB), the International Swaps and Derivatives Association (ISDA), the European Commission, the European Banking Authority (EBA) and the European Securities and Markets Authority (ESMA) have been granted observer status.

IASB members and staff are also invited to participate as observers as part of the IASB outreach activities.

The terms of reference of the Working Group can be found here.

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

Name Job title
Jens Berger Chairman of EFRAG FIWG, Auditor (Deloitte)
Jannis Bischof Academic (University of Mannheim)
David Bisnath Banking
Alan Chapman Auditor (Grant Thornton)
Pierre Henri Damotte Banking (Société Générale)
Karin Eisenhut Banking (DZ Bank AG)
Maria Erviti Banking (BBVA)
Bonifacio Di Francescantonio Banking (UniCredit)
Fabio Goia Banking (Intesa Sanpaolo S.p.A.)
Laure Guegan Auditor (EY)
Vincent Guillard Auditor (Mazars)
Edgar Loew Academic (Frankfurt School of Finance & Management)
Gerhard Margetich Observer - National banking organisation
Selma Marte Banking (BNP Paribas)
Holger Meurer Auditor
Martin Petrov Banking (Bulgarian Development Bank)
Roberto Spiller Auditor (KPMG)
Martin Svitek Banking (Erste Group)
Anna Vidal Banking
Raoul Vogel Observer