Andreas Barckow

Prof. Dr.
Andreas Barckow
Chairman of the
International Accounting
Standards Board
In office
1 July 2021 – June 2026 (announced)
Preceded byHans Hoogervorst
President of the
German Accounting Standards Committee (DRSC)
In office
1 March 2015 – 30 June 2021
Personal details
NationalityGerman
Alma materMonash University
University of Paderborn (Dr.)
OccupationAccountant, Professor

Andreas Barckow (born 1966 in Oldenburg i.O.) is a German economist and accountant. He is the chairman of the International Accounting Standards Board (IASB) and an Honorary Professor at the WHU - Otto Beisheim School of Management in Vallendar.

Education and academic career

Barckow completed a bank apprenticeship at BfG Bank in Oldenburg from 1986 to 1989, graduating as a bank commercial clerk (or: qualified bank clerk). He studied Business Administration from 1989 to 1995 at Monash University in Melbourne and the University of Paderborn, where he earned his doctorate in 2003.[1][2]

He taught at the University of Paderborn from 1995 to 2000 and worked there as a research assistant.[3] In 2008, he was appointed Honorary Professor (Honorarprofessor) of International Accounting at the Justus Liebig University Giessen.[3] He held an Honorary Professorship for international accounting at Justus Liebig University Giessen from 2008 to 2015.[3] He was a lecturer at WHU from 2004 to 2012 before being appointed Honorary Professor there in January 2016.

Professional and Standard-Setting Career

DZ Bank (2000–2001)

From 2000 to 2001, he was a Specialist Consultant (Fachreferent) for accounting issues and Head of the IAS 39 conversion project at DG Bank Aktiengesellschaft, Frankfurt (now DZ Bank).[3]

Deloitte & Touche (2001–2015)

Between October 2001 and February 2015, he headed the IFRS Centre of Excellence at Deloitte & Touche in Frankfurt, which he established.[1] From 2004 to 2011, he was a member of the Financial Instruments Working Group of the German Institute. Since 2009, he was also a member of Deloitte's Global IFRS Leadership Team, the top technical steering committee of the international network for IFRS matters.[1] He has also been a member of the IFRS Committee of the Accounting Standards Committee of Germany since its inception in 2011.[4][4]

German Accounting Standards Committee (DRSC) (2015–2021)

On March 1, 2015, he transitioned to the office of President of the German Accounting Standards Committee e.V. (DRSC) in Berlin.[1][5] In this role, he represented the standard-setter internationally on various advisory bodies of the International Accounting Standards Board (IASB) and the IFRS Foundation.[1] Prof. Dr. Andreas Barckow has dedicated over six years to the International Accounting Standards Board (IASB), alongside extensive service as a Member of the Accounting Standards Advisory Forum (Jan. 2019–Feb. 2021; March 2015–Oct. 2018) and the Management Commentary Consultative Group (July 2018–Oct. 2020) in London.[6]

European Financial Reporting Advisory Group (EFRAG)

While at the DRSC, he served as a Board member of the European Financial Reporting Advisory Group (EFRAG), and from 2016 until September 2020, he held the position of Vice-President of the EFRAG Board.[1]

Chairman of the IASB

He became chairman of the IASB on 1 July 2021.[7][8][9] Upon becoming IASB chairman he stated that his top priorities are accounting for intangible assets and addressing sustainability and ESG issues.[10][11]

In 2025, it was announced that Barckow would leave the role at the end of his first term in June 2026.[12]

Functions in Accounting Bodies

  • 2004–2007: Member of the Accounting Interpretations Committee (RIC)
  • 2007–2011: Member of the Standardization Council
  • Since 2011: Member of the IFRS Technical Committee
  • 2013–2017: Member and 2017 to September 2020 Deputy President of the Board of the European Financial Reporting Advisory Group (EFRAG)
  • Since 2019: Member of the IFRS Advisory Council (IFRS AC) of the International Financial Reporting Standards Foundation
  • Since 2013: Member of the Working Group on External Corporate Reporting, and currently also a member of various other working groups of the Schmalenbach Society

References

  1. ^ a b c d e f Prof. Dr. Andreas Barckow. WHU – Otto Beisheim School of Management. Retrieved 7 December 2025.
  2. ^ Barckow, Andreas (2003). Die Bilanzierung von derivativen Finanzinstrumenten und Sicherungsbeziehungen: eine Gegenüberstellung des deutschen Bilanzrechts mit SFAS 133 und IAS 32/39 (Dissertation). Universität Paderborn. Retrieved 7 December 2025The Accounting for Derivative Financial Instruments and Hedging Relationships: A Comparison of German Accounting Law with SFAS 133 and IAS 32/39. The doctoral thesis analyzed the different approaches of the three sets of regulations regarding the recognition, measurement, and presentation of these financial transactions in the balance sheet and the income statement. It thus made an important contribution to the academic discussion on the convergence of international accounting standards at a time when many German companies were facing or undergoing the transition to IFRS. The focus on these complex and highly specialized accounting topics is characteristic of Barckow's later career, which led him to become the Chair of the International Accounting Standards Board (IASB) in London.{{cite book}}: CS1 maint: postscript (link)
  3. ^ a b c d "Prominenter internationaler Bilanzexperte Andreas Barckow: Was sind grüne Bilanzregeln und welche Aufgabe hat der neue internationale Rat für nachhaltige Rechnungslegung?". Faculty of Business Administration and Economics, Paderborn University (in German). 18 November 2021. Retrieved 7 December 2025.
  4. ^ a b "Speaker – Prof. Dr. Andreas Barckow". AGIG – Accountants Group in Germany e.V. Retrieved 7 December 2025.
  5. ^ "Andreas Barckow". IASB. Retrieved 2022-02-28.
  6. ^ "Prof. Dr. Andreas Barckow". LinkedIn. Retrieved 7 December 2025.
  7. ^ "People moves: New CIO at Credit Suisse Pensionskasse". IPE. 12 November 2020. Retrieved 2022-02-28.
  8. ^ "Prof. Dr. Andreas Barckow tritt zum 1. Juli 2021 als erster Deutscher das Amt des IASB-Vorsitzenden an; DRSC gratuliert seinem ehemaligen Präsidenten". DRSC Website (in German). Deutsches Rechnungslegungs Standards Committee e.V. 2021-07-01. Retrieved 7 December 2025.
  9. ^ "Vorgestellt: Der neue Vorsitzende der IASB". Bankingclub.de. Retrieved 7 December 2025. The decision to appoint Barckow was made at a meeting of the IFRS Foundation Trustees in mid-October 2020. The vote for him as the successor to the current IASB Chairman, Hans Hoogervorst, was unanimous. "I am deeply honored to have been appointed the next IASB Chair and to be privileged to lead the standard-setter into its third decade. I very much look forward to tackling the exciting challenges ahead, together with the Board members and the staff," said Prof. Dr. Barckow in a statement from the DRSC e.V. (German Accounting Standards Committee). Prof. Dr. Barckow prevailed against more than 200 candidates in the selection process. This marks the first time a German has reached the top position of the IASB.
  10. ^ Maurer, Mark (6 September 2021). "The New Head of the International Accounting Standards Board Outlines His Priorities". Wall Street Journal. Retrieved 2022-02-28.
  11. ^ Ravlic, Tom (30 September 2021). "Time to tackle intangibles". Banking Day. Retrieved 2022-02-28. On the international stage, he was a guest speaker at annual meetings and conferences of the American Accounting Association, the European Accounting Association, the International Association of Accounting Educators and Researchers, the World Congress of Accountants, the IASB, and EFRAG.{{cite web}}: CS1 maint: postscript (link)
  12. ^ Kapoor, Michael. Global Accounting Board Chair Barckow to Leave After First Term. Bloomberg Law. 2 October 2025.
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