Francesco Giuliano Montemurro

Registered Auditor and Chartered Accountant mainly focused on: - Consolidated IFRS Financial Statements; - First time adoption of IFRS (i.e. IFRS 1); - US GAAP Financial Reporting; - IFRS vs. US GAAP; - Rule 144A and Regulation S Offerings; - Pro Forma Financial Statements. Main IFRS accounting topics: - Business combinations, step-up acquisitions and deep dive analysis of accounting issues; - Equity vs Debt, Put and call option agreements and transactions with non-controlling interests; - Fair value measurement, acquisition accounting and impairment of assets; - Equity method of accounting and under common control transactions (e.g. Reverse merger); - IFRIC 12 - Service concession arrangements (assessment and practical issues); - IFRS 16 Implementation and framework for revenue under IFRS 15; - Debt refinancing and hedge accounting; - Consolidation entries, intra-group transactions and FX accounting implications; - Share-based payments (financial modeling and accounting considerations). Background / other information (i) Set up of complex IFRS accounting tools (e.g. Including automatic CTA / ongoing re-translation and equity roll-forward, cash flow statements and applicable disclosure requirements); (ii) Ability and willingness to work on challenging and complex projects with various stakeholders (e.g. Acquiring entity / issuer, Banks, Lawyers etc.); (iii) Team building and client relationship management, also based on various cross-country work experiences; (iv) Train-the-trainer programs to deliver effective classroom training (internal and external purposes); (v) Ongoing commitment to personal and professional development through continuing education.