Francesco Bellandi (Surrey, UK) is a practitioner in US GAAP/IFRS dual reporting. A former Director of Finance at Alitalia, and CFO for the Cobalt Waterline Group. He is a Subject Matter Expert for the AICPA's IFRS Certificate of Accomplishment Program and is IFRS reviewer for the CPA Journal. He manages www.dualgaap.com, a website on IFRSs/US GAAP Dual Reporting, which develops research on accounting standards, analyzes implementation, develops cases and exercises, and offers training solutions, technical inquiry services, and consulting.