Dr Alan Teixeira is Deloitte’s Global Director of IFRS Research. Alan leads a new Deloitte initiative to help the firm and its clients better understand IFRSs, their development and implementation by companies worldwide. Alan is a leading technical expert in the development of global accounting standards with over ten years of experience with the IASB, most recently as its Senior Technical Director. He has also contributed to the development of the integrated reporting framework and electronic filing requirements and is the author of several books on financial reporting.