Gerard van Santen (1973) is a partner at Ernst & Young Accountants LLP in the Netherlands, leading the IFRS desk in the WesternEuropeMaghreb (WEM) region. Gerard is specialized in financial reporting under IFRS and Dutch GAAP, both from an auditing and advisory perspective.

He has specific experience in and focus on:

• accounting for complex transactions, including the related valuation issues, like business combinations, impairment testing and pension accounting;
• conversions from local GAAP to IFRS and implementation of new accounting standards;
• broad experience in a wide range of industries, including power & utilities, oil & gas, telecom, technology, real estate & construction.

Gerard is a member of the EY Global and EMEIA IFRS desk, the chairman of the EY Global IFRS Impairment Subject Matter Group and a member of the EY Global IFRS Rate Regulated Activities Subject Matter Group and the EY Global IFRS Fair Value Measurement Subject Matter Group.

He is currently observer at the Dutch Accounting Standards Board on behalf of the NBA (The Royal Netherlands Institute of Chartered Accountants); he has been a member of the DASB from 2007-2018.