FAS 109 & IAS 12 Explored

Shea Malcolm
Practice Fellow
Financial Accounting Standards Board (FASB)

Shea Malcolm joined the Financial Accounting Standards Board as a Practice Fellow in July 2007. At the FASB, Shea is a member of the Income Tax Convergence project team and the Accounting for Hedging Activities project team. She also participates in other technical application and implementation activities.

Prior to her fellowship, Shea was a senior manager with Ernst & Young LLP. While with Ernst & Young, she spent two years as a member of its Professional Practice Group in the Pacific Northwest area, which consults with Ernst & Young professionals on technical accounting, auditing, and risk management issues.

Shea has twelve years of public accounting experience. She spent most of her career in San Jose, California serving a variety of clients ranging from Fortune 500 companies to venture-backed, development-stage companies, primarily in the technology industry.

Shea is a graduate of the University of California, Los Angeles and is a certified public accountant in the state of California.

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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.

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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.

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FAS 109 & IAS 12
Speaker Agency:


Financial Accounting Standards Board (FASB)


International Accounting Standards Board (IASB)