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The Accounting Research Manager Group |
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The Chicago-based Accounting Research Manager Group is a team of experts dedicated to updating and maintaining Accounting Research Manager, the largest and most comprehensive online database of analytical accounting and auditing guidance as well as primary source data. Accounting Research Manager guidance reflects current practice, is updated daily as practice evolves, and forms the basis for the information in STP's Accounting Transactions and SEC Series of publications. The Accounting Research Manager Group includes principal content experts who have many years of aggregate experience as CPAs and financial reporting professionals. This group is the successor to Arthur Andersen's national Professional Standards Group (PSG), which originally developed and maintained the content for Accounting Research Manager. The Accounting Research Manager Group, now owned by CCH Incorporated, has also entered into consulting agreements with notable accounting professionals as lead contributors. These contributors help maintain the currency and relevance of Accounting Research Manager. Principal Content Experts: Ronald G. Pippin
Ron authors, maintains and approves all of the updates to Accounting Research Manager’s accounting and SEC content. He also provides oversight guidance to the audit and other material added to Accounting Research Manager and is the author of the publication SEC Disclosures Checklists. Ron has 20 years of public accounting experience, including six years as an audit partner with Arthur Andersen. He also served as the senior technical accounting officer at a Chicago-based Fortune 50 firm for 10 years. Before Ron joined CCH, he worked in Andersen’s Professional Standards Group (PSG, commonly known as the “national office”), where he consulted on technical accounting matters and contributed to the authoring and maintenance of Accounting Research Manager’s content. His experience while working for the Fortune 50 company included discussion of a complex financial statement presentation issue with the Chief Accountant of the SEC and others from the SEC’s Office of the Chief Accountant. While in Andersen’s national office, he discussed numerous accounting and reporting issues with members of the SEC’s Division of Corporation Finance. Ron is a graduate of the University of Colorado in Boulder, and a member of Financial Executives International, the AICPA, and the Illinois Society of CPAs. Lawrence C. Koral Larry is a manager of Accounting Research Manager’s accounting content. Before Larry joined CCH, he held several positions over a 20-year period with several public companies in charge of external reporting. Prior to his career in private industry, he was a senior accountant in Arthur Andersen’s audit practice. Larry holds both a bachelors degree (with an emphasis in accounting) and a Masters in Accounting from DePaul University in Chicago. He is a member of the AICPA. Paul A. Mackey Paul authors and maintains Accounting Research Manager’s SEC content under the direction of Ron Pippin. Paul has held several positions over a 12-year period, focusing primarily on external SEC reporting and technical accounting research. Paul’s career has included positions with both Fortune 500 companies and a global public accounting firm. Paul holds a BBA with a concentration in accounting from the University of Michigan at Dearborn and a JD from The John Marshall Law School in Chicago. Paul is a member of the AICPA. Tracy L. Procajlo Lead Contributors: Frank J. Beil Lead contributor to Accounting for Business Combinations, Goodwill, and Other Intangible Assets , Frank Beil is a senior lecturer in accounting at the Carlson School of Management at the University of Minnesota. He provides consulting and accounting education programs on a variety of accounting topics including mergers and acquisitions, fair value accounting, and revenue recognition issues. He has co-authored two “BNA Accounting Policy & Practice Portfolio” publications on revenue recognition and was formerly a consultant for the FASB as well as numerous companies on technical accounting transactions. Donald P. Delves Lead contributor to Accounting for Compensation Arrangements. Don is a sought after consultant and speaker on corporate governance and executive pay and performance. He is the founder and president of the Delves Group. With over 20 years’ experience in consulting with major corporate boards and executive teams across the country, he helps companies get what they pay for with their compensation dollars. Don is a member of the FASB’s Statement 123R Resources Group, which addresses issues identified by companies and their auditors when implementing the requirements in Statement 123R. He recently testified before the U.S. Senate and the FASB on the hotly debated issue of stock option expensing. Don is frequently interviewed and cited as an expert by media such as CNBC, Fortune, The Wall Street Journal, The New York Times, Directors and Boards, and National Public Radio. He is the author of Stock Options and The New Rules of Corporate Accountability (2003, McGraw-Hill) and many articles for a variety of governance, compensation, finance, and accounting publications. Don is a CPA. He holds an MBA in Finance from the University of Chicago and a BA in Economics from DePauw University. He is a member of, and regular speaker for, the National Association of Corporate Directors, the National Association of Stock Plan Professionals, and World at Work. Prior to founding the Delves Group, Don was a Principal or Senior Consultant at iQuantic, Sibson & Co., Towers Perrin, and Arthur Andersen. Jeffrey H. Ellis Lead contributor to Accounting for Leases and former lead contributor to Accounting for Compensation Arrangements. Jeffrey Ellis is a former partner in Grant Thornton, LLP's National Professional Standards Group. His primary areas of expertise include accounting for leases, stock-based compensation arrangements, and debt and equity transactions. Jeff has been a member of the Emerging Issues Task Force (EITF) working groups on EITF Issue No. 00-11, "Lessor's Evaluation of Whether Leases of Certain Integral Equipment Meet the Ownership Transfer Requirements of FASB Statement No. 13," EITF Issue No. 00-23, "Issues Related to the Accounting for Stock Compensation under APB Opinion No. 25 and FASB Interpretation No. 44," EITF Issue No. 01-8, "Determining Whether an Arrangement Contains a Lease," and EITF Issue 02-2, "When Certain Contracts That Meet the Definition of Financial Instruments Should Be Combined for Accounting Purposes." Prior to joining Grant Thornton, Jeff was a partner in Arthur Andersen's Professional Standards Group (PSG) where he consulted with engagement teams on a wide range of accounting issues. Jeff is a graduate of Colorado State University, and is a member of the American Institute of Certified Public Accountants and the Financial Reporting Committee of the Institute of Management Accountants. James F. Green Lead contributor to Derivatives and Hedging; Lead co-contributor, with John E. Stewart, to Financial Assets and Liabilities. Jim Green helps people understand complex accounting principles through his writing and by onsite training. Previously, as a partner in Arthur Andersen LLP's Professional Standards Group, he developed and communicated Andersen's technical accounting positions on derivatives, hedging activities, financial instruments, securitizations, and foreign currency translation - authoring firm guidance and comment letters, participating in the U.S. and international standards-setting process, and consulting with internal and external clients. Before joining Andersen, Jim managed and was a primary author on financial services issues for the American Institute of Certified Public Accountants, working with the U.S. Congress, federal regulatory agencies, private-sector standards setters, and CPAs in industry and public practice on relevant issues and proposals. Jim joined the AICPA after six years of experience serving large publicly held financial services clients at KPMG. John E. Stewart
Lead co-contributor, with James F. Green, to Financial Assets and Liabilities. John Stewart is a co-founder and Managing Director of Financial Reporting Advisors, LLC (FRA). Based in Chicago, Illinois, FRA provides consulting services related to accounting and SEC reporting, and litigation support services. Prior to his association with FRA, John Stewart was a partner with the firm of Arthur Andersen LLP, where he was the Director of U.S. Accounting Principles in the firm's Professional Standards Group. In this role, he consulted with clients and engagement teams on financial reporting matters, authored interpretive guidance on numerous accounting topics, and represented the firm before the FASB, SEC, AICPA, and IASB. For more than ten years, John Stewart was a member of the FASB's Emerging Issues Task Force. He chaired or was a member of various EITF working groups on topics, such as consolidations, derivatives, financial instruments, foreign currency, hedging, leases, and leveraged buyouts. He also served as a member of FASB Implementation Groups on accounting for pensions (Statement Nos. 87 and 88) and income taxes (Statement Nos. 96 and 109). More recently, John Stewart was a member of the FASB's Financial Instruments Task Force, the Derivatives Implementation Group, and the AICPA's Financial Instruments Task Force. He is a member of the Institute of Management Accountants' Financial Reporting Committee and the Advisory Council Executive Committee of the SEC and Financial Reporting Institute at the University of Southern California. John Stewart received an MBA from Indiana University's Graduate School of Business. He is a member of the American Institute of Certified Public Accountants, the Illinois CPA Society, the American Accounting Association, and the Institute of Management Accountants. |
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