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Paul Pacter


Paul Pacter was appointed as a member of the International Accounting Standards Board on July 1, 2010.  He has significant experience as a standard-setter, both at the IASB and at the US Financial Accounting Standards Board (FASB). He previously served as Deputy Director of Research at the FASB and as Executive Director of its parent, the Financial Accounting Foundation, was Vice Chairman of the Advisory Council to the US Government Accounting Standards Board (GASB), and more recently led the development of the International Financial Reporting Standard for SMEs (IFRS for SMEs), as well as numerous other projects on behalf of the IASB.

Paul has extensive experience in global financial reporting, particularly in Asia and the United States. Since 2000, in addition to his IASB responsibilities, he has been a part-time Director in Deloitte’s Global IFRS leadership team and a specialist in Chinese accounting standards, and has developed and managed the popular Deloitte IAS Plus financial reporting website.

From 1996 to 2000 he was International Accounting Fellow at the International Accounting Standards Committee, London. In that capacity, he managed a number of IASC’s agenda projects, including financial instruments recognition and measurement (IAS 39), interim financial reporting, segment reporting, discontinued operations, extractive industries, agriculture, and business reporting on the Internet.

Paul was affiliated with the FASB from its inception in 1973, for eleven years on a full-time basis, and for six years in a consulting capacity. Before joining the FASB in 1973, Paul was Research Manager with an international public accounting firm that is now part of KPMG. From 1984 to 1990, he was Commissioner of Finance of the City of Stamford, Connecticut and a Professor of Accounting at the University of Connecticut's Evening MBA Program.

Paul graduated magna cum laude from Syracuse University and received his PhD from Michigan State University in 1967. He is a Certified Public Accountant (inactive). He won the Distinguished Graduate Teaching Award at the University of Connecticut.  Paul was Vice Chairman of the Advisory Council to the US Governmental Accounting Standards Board (1984−1989) and a member of GASB’s pensions task force. He also has served on the FASB task force on consolidations, as Consulting Editor of The Journal of Accountancy, and on the editorial advisory boards of Corporate Accounting, The Accounting Review, Research in Accounting Regulation and The CPA Journal.

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On Tuesday October 12, 2010 Paul Pacter delivered a presentation to the University of Hartford chapter of Beta Alpha Psi on the IASB and IFRS via web conference from London, UK. The presentation was filmed and will be available for future viewing.

Click here - To download a PDF copy of the presentation slide deck.