IAFEI Quarterly - 38th Issue

IAFEI EXECUTIVES COMMITTEE Fausto Cosi Chairman Eduardo V. Francisco Vice Chairman Saiful Haq Manan Treasurer Lucia Fracassi Secretary Nicolaas Van Wyk Area President for Africa Juan Alfredo Ortega Area President for the Americas Hiroaki Endo Area President for Asia Armand Angeli Area President for Europe and Middle East IAFEI QUARTERLY’s EDITORIAL BOARD Fausto Cosi Chairman IAFEI Helmut Schnabel Chief Editor Armand Angeli IAFEI Area President EMEA Endo Hiroaki IAFEI Area President Asia Nicolaas Van Wyk IAFEI Area President for Africa Juan Alfredo Ortega IAFEI Area President The Americas Luis F. Ortiz Chairman IAFEI International Working Committee Anti - Corruption Marco Allegrini Chairman IAFEI International Working Committee IFRS Frédéric Doche Chairman IAFEI International Working Committee Observatory of Management Control Piergiorgio Valente Chairman IAFEI International Working Committee Taxes Dominique Chesneau Chairman IAFEI International Working Committee Treasury Gabriele Fontanesi Assistant to Chairman Sabina Venuto Head of Secretariat IAFEI SECRETARIAT Corso Genova, 6 20123 Milan - Italy Email: secretariat@iafei.org | Phone: +39 02 83242288 | Fax: +39 02 58118093 IAFEI MEMBER INSTITUTES w w w . i a f e i . o r g