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FAS 109 & IAS 12 Explored
Diane C. Inzano
Practice Fellow
Financial Accounting Standards Board (FASB)
Diane Inzano joined the Financial Accounting Standards Board as a Practice Fellow in July 2008. In this role, Diane has participated in a number of standard setting and implementation activities, primarily in the areas of business combinations, income taxes, and fair value accounting. Prior to her fellowship, Diane was a senior manager with Ernst & Young LLP. While with Ernst & Young, she spent two years as a member of its National Accounting Standards Group, a collection of partners and senior managers responsible for consulting with other Ernst & Young professionals as to the appropriate application of various accounting standards and developing Ernst & Young’s interpretive guidance relating to new accounting standards and emerging accounting issues.
Diane has eleven years of public accounting experience. She spent most of her career in Phoenix, Arizona serving a variety of clients, including both public registrants and closely-held companies, in the pharmaceutical, retail, manufacturing, and technology industries.
Diane is a graduate of Arizona State University and is a certified public accountant in the states of Arizona and New York.
Anne McGeachin
Senior Project Manager
International Accounting Standards Board (IASB)
Anne McGeachin is a senior project manager at the International Accounting Standards Board where her responsibilities include tax accounting. Before joining the IASB she was a senior manager in KPMG’s UK technical department. During her time there, she had a four-year secondment to the UK Accounting Standards Board.
Anne is a graduate in Mathematics from Cambridge University and a member of the Institute of Chartered Accountants in England and Wales.
Charles C. (Chester) Abell, Jr.
Director of Tax Accrual Services, Tax Accounting and Risk Advisory Services
Ernst & Young LLP
Role
Charles C. (Chester) Abell, Jr., is a leader in Ernst & Young LLP’s Tax Accounting and Risk Advisory Services group. As the Director of Tax Accrual Services, Chester is one of the firm’s leading authorities on Accounting for Income Taxes (SFAS 109) and on the tax aspects of Sarbanes-Oxley Section 404 (internal controls). He works closely with National Accounting to assist the firm’s clients and engagement teams in implementing today’s complex tax accounting principles. Chester also assisted in authoring the firm’s auditing guidance for income tax accounts.
Background
Chester joined the firm in Louisville, Kentucky, in 1981. In August 1985, he transferred to Lexington, Kentucky, as Tax Director of that practice. He has served in a number of roles since then. Chester’s clients include some of the firm’s largest public companies, for whom he focuses on both tax provision and tax advisory services.
Chester graduated in 1975 from the University of Kentucky with a B.S. in Accounting and Mathematics. He is a certified public accountant licensed in the states of Kentucky and Ohio. Chester is a member of the American Institute of Certified Pubic Accountants, the Ohio Society of CPAs, and The Kentucky Society of Certified Public Accountants.
FAS 109 & IAS 12
Speaker Firms and Agency:
Financial Accounting Standards Board (FASB)
International Accounting Standards Board (IASB)
Upcoming events.