Dr. Jens Freiberg is a member of the executive board of BDO Germany and responsible for BDO’s service offerings for capital market-oriented companies, drawing on more than 20 years hands-on experience. Jens has authored of numerous articles in professional journals on (inter-)national accounting issues and is the editor of the Haufe IFRS Commentary and Haufe ESRS Commentary. He has served two terms as a member of the IASB's IFRS Interpretations Committee and is an experienced lecturer on financial reporting.---