Kevin Kispert is a partner in the National Professional Practice group at Ernst & Young LLP. His current areas of focus include fair value measurements and financial instruments. Prior to transferring to the National Professional Practice group, Kevin was a partner in Ernst & Young's Transaction Advisory Services Group, where he served as the sector resident for banking and capital markets. In this role, Kevin performed due diligence and other advisory services on more than 50 transactions in the financial services space. His experience also includes providing audit and advisory service to financial institutions on accounting, operational, and risk management issues related to financial products.

Kevin graduated from the Columbia University Graduate School of Business with an MBA in Finance. He is a licensed Certified Public Accountant in the state of New York and has a Bachelor of Science degree in accounting from The State University of New York at Albany.

Jim Eales - Global valuations leader

Elke König - IASB

Meredith Lloyd is a member of Ernst & Young's Global IFRS Services in London, where she specialises in issues related to consolidation, joint arrangements, business combinations and fair value measurement and is an author of Ernst & Young publications and training materials on those topics. Meredith is also a co-author of Ernst & Young's book International GAAP 2011®.

Before moving to the UK in 2008, Meredith was a Senior Manager in Ernst & Young's US audit practice, primarily serving clients in the technology, telecommunications, and government contracting industries. Meredith is a licensed certified public accountant in the state of Virginia.