John Smith is a Board Member for the IASB. Prior to joining the IASB Mr. Smith was a partner in Deloitte and Touche. Mr. Smith represented D&T on the Emerging Issues Task Force of the US Financial Accounting Standards Board (FASB). He also provided accounting consultation to D&T national office and client service personnel.
Mr. Smith was a member of the FASB's Derivatives Implementation Group (DIG) and Financial Instruments Task Force. He was a member of the International Financial Reporting Interpretations Committee (IFRIC) and was previously a founding member of the predecessor body, the Standing Interpretations Committee. Representing the US he served as a member of the Board of IASC in 2000. He was a member of the Steering Committee for the development of IAS 39 and chaired the former IAS 39 Implementation Guidance Committee.