The IFRS Foundation Trustees have appointed four members to the SME Implementation Group (SMEIG) for the Americas region.

The new members are:

  • Cecília Geron (Brazil)
  • Nancy Aragón Granja (Ecuador)
  • Omar Alberto Benitez Anibal (Peru)
  • Martín Nazzarro (Argentina)

The new members will join the SMEIG for thee-year terms starting on 1 July 2023.

In addition to the new appointments, 13 members have been reappointed for second three-year terms, also starting on 1 July 2023.

The reappointments are:


  • Mike Mbaya (Kenya)
  • Ayodele Ojo (Nigeria)
  • Leana Van Der Merwe (South Africa)
  • Peter Lucas Mwambuja (Tanzania)


  • Qi Chang (China)
  • Lei Yan (China)
  • Saifullah (Pakistan)


  • Úna Curtis (Republic of Ireland)
  • José M Hinojal (Spain)
  • Jenny Carter (United Kingdom)

The Americas

  • Edson Teixer (Brazil)
  • Gabriel Gaitán Leon (Colombia)
  • Andrea St Rose (Saint Lucia)

The SMEIG was established by the IFRS Foundation Trustees in 2010 as a consultative body to the International Accounting Standards Board. The SMEIG has two main responsibilities: to consider questions on implementation and application of the IFRS for SMEs Accounting Standard and to advise the IASB on updating the Standard during periodic reviews. Membership is personal. SMEIG members voice their own views, not those of any company, organisation or constituency.

Last month, the Trustees of the IFRS Foundation signed a memorandum of understanding with the Financial Accounting Standards Foundation of Japan