Panel discussion ❶ 
Leases
Patrina Buchanan
IASB member

Ms. Patrina Buchanan joined the IASB on 1 December 2022 for a five-year term.
Ms Buchanan has worked at the IFRS Foundation for almost two decades, working on many IASB projects including on leases, revenue recognition and consolidation. She has also led the IFRS Foundation’s activities to support consistent application of IFRS Accounting Standards, including managing the work of the IFRS Interpretations Committee.
Before joining the IFRS Foundation, she held various positions in PwC across Europe, providing audit services and IFRS advice to clients in Ireland, the UK and Belgium.
She is a fellow of the Institute of Chartered Accountants in Ireland.

Yozo Sato
Assistant to GM, Senior Fellow, Corporate Accounting & Finance, Asahi Kasei Corporation

He joined Asahi Kasei Corporation in 1986. Since then, he has been primarily involved in preparing financial statements. Since October 2017, he has been appointed as a principal expert in the corporate accounting and tax area. From October this year, he became a senior fellow in the area.

Jun Goto
Managing Director, Deputy Head of Credit Rating Division, Head of Corporate Finance Dept. IV, Chief Analyst, Rating and Investment Information, Inc.

He is now belongs to conference bodies below.
● A member of the Corporate Accounting Committee in the Securities Analysts Association of Japan(SAAJ)
● A member of the Sustainability Reporting Committee in the Securities Analysts Association of Japan(SAAJ)
● A member of the Technical Committee: Deferred Tax Accounting in the Accounting Standards Board of Japan(ASBJ)
● A member of the Sustainability Standards Advisory Council

Toru Yoshioka
Partner, Pricewaterhouse Coopers Aarata LLC

Mr. Yoshioka is engaged in corporate accounting based on Japanese Standards and IFRS, and sustainability disclosure, etc.
He was the chair of the Accounting System Committee of the Japanese Institute of Certified Public Accountants until 2022. He is now a board member of the Accounting Standards Board of Japan from 2022.

Nami Yamaguchi
Board member (full-time), the Accounting Standards Board of Japan (ASBJ)

Board member (full-time), the ASBJ (2022-present)

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