以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。
The IFRS Foundation Trustees have reappointed Bertrand Perrin to serve a second term as a member of the International Accounting Standards Board (IASB). His second term is for three years, effective 1 July 2026.
The Trustees govern the Foundation and oversee its standard-setting boards—the IASB and the International Sustainability Standards Board (ISSB). When appointing and reappointing IASB members, the Trustees follow a rigorous process that ensures the board maintains an appropriate mix of professional expertise and geographical balance. Term-based appointments help to retain institutional knowledge while introducing fresh perspectives.
Mr Perrin brings extensive experience as a preparer of financial statements to the IASB’s discussions. His reappointment ensures continuity as the IASB gradually transitions to 10 members by the end of 2028.
The requirements for the composition of the standard-setting boards are set out in the IFRS Foundation’s Constitution .