Brian O'Donovan FCA is a partner in KPMG’s international standards group. He is deputy leader of two of KPMG’s global IFRS topic teams – leasing and revenue recognition. In these roles, he influences the development of KPMG’s guidance on accounting for leases and revenue, helping to promote global consistency. Brian also leads on IFRS issues relating to rate regulation, and develops and delivers training material for KPMG professionals globally. www.kpmg.com/ifrs