Peter Westaway is a senior manager in Deloitte's national cccounting and audit team, providing advice to audit teams and clients on the application of IFRS, UK GAAP, company law and other corporate reporting issues. He is an accounting specialist who has worked on a number of Deloitte’s surveys of listed companies’ reporting and on Deloitte’s published guidance on the application of IFRSs and UK GAAP, particularly the new leasing IFRS.