Wolfgang Dick (Paris, France) is Professor at ESSEC Business School, Paris, and , and Co-Director of ESSEC-KPMG Financial Reporting Chair. Formerly at HEC and the University of Geneva, he is co-author of the best-selling French IFRS text book Comptabilite financiere en IFRS, published by Pearson. Franck Missonier-Piera (Lyon, France) is Professor at EMLyon Business School, and co-author of Comptabilite financiere en IFRS. He is a Certified Management Accountant (CMA-Canada).