• Dr. Guido Sopp
  • Team IFRS Enforcement and Technical Accounting
  • FMA, Austria

Dr. Sopp, CFE serves as an accounting expert in the Accounting and IFRS Enforcement unit at the Austrian Financial Market Authority (FMA). His core responsibility being the establishment and overseeing of the IFRS Enforcement Function at FMA. A respected and highly sought after speaker/trainer and thought leader, he is the co-Lead of the European Banking Authority (EBA) Workstream on IFRS 9,ESMA (European Securities and Markets Authority) Enforcement Session (EECS).

He actively lectures IFRS accounting at the University of Vienna and the University of Applied Sciences bfi Vienna. Prior to that,he was lecturing Risk Management in Financial Institutions at the University of Saarland, Chair of Banking, Germany. His doctoral thesis titled IFRS in Banking Supervisory Law was published in 2010 at the University of Saarland, Germany. Since then, he has been widely published in German and Austrian journals with distinguished speaking engagements across Europe.

Some of his published works and speeches being:
• Expected Credit Losses – Specific issues for banks, WPg 2018 (German Journal)
• Accounting for virtual currencies, IRZ 2018 (German Journal)
• IFRS 9 ECL and hedge accounting, WPg 2017 (German Journal)
• Prudential Consolidation – EBA Draft RTS, ZFR 2017 (Austrian Journal)
• Prudent Valuation and IFRS 13, WPg 2016 (German Journal)
• IFRS 9 – Through the perspective of a regulator (TBM Credit Risk Conference, Frankfurt, 2018)
• IFRS 9 – A regulatory perspective (Fleming. Credit Risk Forum, Vienna, 2017)
• IFRS 9 – Impairments in the regulatory spotlight (GLC Credit Risk Forum, Amsterdam, 2016)
• IFRS 9 Expected Credit Loss Model – A supervisory perspective (CFP, IFRS 9 Impairment &
• Implementation, London, 2016)
• IFRS 9 – Expected Credit Loss Model (Fleming. Credit Risk Conference, Amsterdam, 2015)
• IFRS Workshop for Regulators, Panel Discussion (Worldbank, Vienna, 2014)
• Enforcement: The FMA’s Challenges in Monitoring Financial Statements of Financial Institutions (Worldbank, Financial Regulators
and External Auditors: Building a Constructive Dialogue,Vienna, 2013)