Member for Ecuador, SME Implementation Group
International Accounting Standards Board

Dr. Estrella Morales is a member of the Small- and Medium-sized Enterprises Implementation Group (SMEIG) and the Effects Analyses Consultative Group (EACG) of the International Accounting Standards Board. He is also Director of the Technical Commission of Integral Management for SMEs of the Inter-American Accounting Association, and Director of the Technical Commission of the Association of Public Accountants of Pichincha in Ecuador. Dr. Estrella Morales is a consultant of the Coordinating Firm of Public Enterprises for the implementation of International Public Sector Enterprises Standards of Ecuador. He has experience in the implementation of IFRS and IFRS for SMEs IN more than a hundred companies in Latin America.

Dr. Estrella Morales is also a scholar, teaching in several universities in Latin America. He participates as a speaker to the Inter-American Accounting Conference, the Summit of the Americas and the Regional Conferences in America.