The International Financial Reporting Standards (IFRS) Foundation’s Capital Markets Advisory Committee (CMAC) has appointed three new members.

The new appointees are Deborah Taylor, Jungyeon (Jay) Seo and Xiaolu Wang.

CMAC operates independently and provides the International Accounting Standards Board with continuing perspectives from users of financial statements across different markets.

Taylor has been working as a professional trainer at Financial Edge for the past seven years. She teaches accounting, financial modelling and valuation to audiences including investment banks, asset managers and private equity firms.

Before that, she spent seven years at Barclays Equity Research as a director within an accounting and valuation team.

She is a fellow of the Institute of Chartered Accountants, and co-wrote Financial Statement Analysis under IFRS (2018) and Company Valuation under IFRS (2020).

Seo is chief analyst and leads the Industry Analysis team at Shinyoung Securities in Seoul, South Korea.

She joined the company in 2006 and specialises in the consumer and internet sectors, with more than 2,000 published analyses to date.

She also serves on the advisory committees of the Korea Accounting Standards Board and the Korea Sustainability Standards Board.

Wang leads the Due Diligence and Portfolio Management operations at Efund PE, the private equity business of one of the mutual funds in China.

Her responsibilities include working with investment institutions through mergers and acquisitions (M&A).

Earlier in her career, she worked in Transaction Services at PricewaterhouseCoopers Hong Kong, overseeing the financial due diligence stream for regional and cross-border M&A assignments.

Each of the three appointments is for a three-year period and can be renewed once.

The appointments were made after Anthony Scilipoti, Joao Toniato and Koei Otaki stepped down as CMAC members at the end of 2025.