Director of Implementation Activities
IFRS Foundation
Michael Stewart has been Director of Implementation Activities for the IFRS Foundation since September 2009. In this role he is responsible for overseeing the work of the IFRS Interpretations Committee, including the development of IFRIC Interpretations, narrow-scope amendments to IFRSs and Annual Improvements. Michael is also responsible for the IASB’s post-implementation reviews, the second of which, focusing on IFRS 3 Business Combinations, was completed in June 2015. Michael represents the IASB on the Consultative Advisory Group (CAG) of the International Auditing and Assurance Standards Board (IAASB). Prior to joining the IFRS Foundation, Michael was a director in the global IFRS technical group of one of the large international audit firms, where he spent eight years advising clients on the application of IFRSs.