Chris Ackerlund

Chris Ackerlund is Head of Accounting Policy at Bank of America. The Accounting Policy Group sets and maintains the Corporation's global U.S. GAAP and IFRS accounting policies and consults on their application, provides accounting guidance on specific complex transactions and products, and interfaces globally with standard setters and regulators on accounting matters. Previous work experience for Chris includes working as Accounting Policy Director for AIG and as an Accounting Consultant in PwC's National Office focusing on Financial Instruments and Consolidations. Chris holds a Master's Degree from University of St Thomas and is a certified public accountant.

Lisa Bomba
Managing Director & Head of Group Financials at Deutsche Bank

Lisa Bomba is a Managing Director at Deutsche Bank and Head of Group Financials where she is responsible for the bank's IFRS, Risk and ESG reporting. Previously she was responsible for developing policies and interpretative guidance related to IFRS Standards, US GAAP, German GAAP and prudential regulations.

Lisa was appointed as a member of the IASB Interpretations Committee in July 2019 and has been reappointed to serve a second term in July 2022.

Lisa served as the Chair of the Institute of International Finance Senior Accounting Group (2019 - 2021), Chair of the ISDA European Accounting Committee (2016 - 2018), and member of the European Financial Reporting Advisory Group (EFRAG) Financial Instruments Working Group (2016-2020).

Prior to joining Deutsche Bank in 2006, Lisa worked at Merrill Lynch in its Accounting Policy Group and in the audit division of Arthur Andersen. She is a Certified Public Accountant.

Todd Castagno

Todd Castagno is an executive director and Head of Global Valuation, Accounting & Tax (GVAT) within Morgan Stanley Research. He provides accounting, tax, and valuation consultation to investors and analysts and also publishes research on these topics. He has been ranked as a top analyst and named to Institutional Investor's All-America Research Team. Todd currently serves on the Financial Accounting Standards Board's lead advisory committee, the Financial Accounting Standards Advisory Council (FASAC). He also chairs the Corporate Reporting Users' Forum (CRUF), a network of investors and analysts that provide input to key stakeholders and policymakers on accounting and regulatory policy. Todd is a Chartered Financial Analyst and a Certified Public Accountant in the state of New York.

Graham Dyer
Partner, Accounting Principles Group

Graham is a Partner in the Accounting Principles Group within the National Professional Standards Group of Grant Thornton, LLP.

Experience
Graham serves as a subject matter expert on complex accounting matters, including consolidation, fair value, financial instruments, transfers of financial instruments, consolidations, business combinations and corporate reorganizations in his role in the National Office.

Graham has contributed to multiple technical committees, including the FASB's Transition Resource Group for Credit Losses, IASB's IFRS 9 Impairment Transition Group, the Mortgage Bankers Association's Financial Management Committee, and the Grant Thornton International Financial Instruments Working Group. Additionally, Graham is a member of the AICPA's Depository Institutions Expert Panel and the GPPC Bank Working Group.

Graham has experience auditing commercial banks, mortgage companies, investment companies and broker/dealers.

Prior to his current role with Grant Thornton, Graham spent two years as a Professional Accounting Fellow in the Office of the Chief Accountant at the OCC. While there, Graham represented the Office of the Chief Accountant within the OCC and to external parties such as FASB and the SEC on a number of matters, including the joint FASB/IASB deliberations regarding impairment of financial instruments and mortgage purchase programs. Graham also represented the OCC on the Basel Committee Audit Subgroup.

Professional qualifications and memberships

• American Institute of Certified Public Accountants (AICPA)

Community involvement
Graham is an active member of his church, where he serves as a Deacon.

Presentations and publications
Graham has authored multiple technical publications for Grant Thornton; his writing has been featured in publications such as Bank Accounting & Finance; Risk Book's Practitioner's Guide to CECL, and he contributed to the Basel Committee's External Audits in Banks and the GPPC's Implementation of IFRS 9 Impairment Requirements by Banks and The Auditor's Response to the Risk of Material Misstatement Posed by Estimates of Expected Credit Losses under IFRS 9.

Education
Graham graduated with honors from The University of Texas at Austin with a Bachelor of Business Administration in Accounting and a Masters in Professional Accounting

Sue Harding

Sue Harding is an independent company reporting and governance analyst with over 30 years of experience ranging from performing equity and credit analysis, developing and interpreting IFRS and US GAAP requirements, and advising companies on effective reporting to the capital markets. She provides a range of accounting and governance research, advisory services, and training to investors, analysts, and corporates.

Most recently, Sue was Global Head of Accounting and Governance (Equity) Research at Citibank. Prior to this she directed the UK Financial Reporting Council's Reporting Lab.

She was a Managing Director at Standard & Poor's Ratings Services, advising European credit analysts on the integration of accounting and disclosure information into credit rating analysis. Before this, she was Head of Global Accounting Strategy for the European equity research business of Credit Suisse. She also spent two years as a project manager at the International Accounting Standards Committee, having previously been with the Global Capital Markets practice of PwC.

She is a participant in the Corporate Reporting Users Forum, and a former co-Chair of the International Accounting Standards Board's Capital Markets Advisory Committee, and member of EFRAG's User Panel and of CDSB's Climate Accounting Standards Sub-group. Sue originally qualified as a US Certified Public Accountant and is based in London.

Stacy L. Harrington
CPA General Manager, Corporate Accounting
Microsoft Corporation

Stacy Harrington is the General Manager in Charge of Microsoft's Corporate Accounting team. Over 20 years of deep technical accounting expertise, including 15 years leading the Corporate Revenue Assurance team, focusing on Microsoft's revenue policies, evaluation of complex product offerings and new or redesigned revenue programs training, unearned revenue reporting, and support of the revenue close process. A key leader in Microsoft's early adoption of ASC 606. Member of key industry groups during the adoption of ASC 606, including the AICPA Software Revenue Recognition Taskforce and the Chair of FEI's Committee on Corporate Reporting (CCR) Revenue Recognition Working Group.

Prior to joining Microsoft in 2004, Ms. Harrington worked in the Corporate Accounting group at Safeco Insurance, focusing on interpreting and implementing new accounting guidance and helping with the creation of a monthly close and reporting process. At Deloitte & Touche, LLP, she focused primarily on technology and large banking clients where she specialized in revenue recognition and securitization accounting.

Leslie D. Hodder
David Thompson Chair of Accounting, Kelley School of Business (KSB) at Indiana University, Bloomington

Professor Leslie D. Hodder is the David Thompson Chair of Accounting at the Kelley School of Business (KSB) at Indiana University, Bloomington. Prior to joining the KSB, she was an Assistant Professor at Stanford University, and Chief Financial Officer of a publicly listed community bank. Professor Hodder is a Certified Public Accountant (inactive) and previously worked at Ernst and Young and KPMG.

Professor Hodder's research focusing on financial institutions, risk disclosures and fair value measurement has been published in top accounting journals and has won national and university awards. She also has an interest in research that informs accounting standard-setting and regulation. She is a two-time prior Editor of The Accounting Review, and actively mentors emerging research scholars in the U.S. and internationally through the International Association for Accounting Education and Research (IAAER).

Professor Hodder currently serves as the IAAER representative on the International Financial Reporting Standards Advisory Council. The Advisory Council is the formal strategic advisory body to the Trustees of the IFRS Foundation, the International Accounting Standards Board and the International Sustainability Standards Board. She served as the VP of Finance of the American Accounting Association (AAA), where she chaired the finance committee between 2015-2018, and was a member of the audit committee between 2015 and 2019. Professor Hodder continues to serve on AAA award and section committees

Professor Hodder is a recipient of the Indiana University Trustees Teaching Award, the Alpha Kapa Psi Undergraduate Teaching Excellence Award, and the Outstanding Faculty Advisor award for service to student organizations. She is a multi-year recipient of the KSB Innovative Teaching Award for developing courses in applied accounting and audit research and accounting data analytics for undergraduate and graduate students. Professor Hodder is coauthor of Intermediate Accounting, a technology-based financial accounting text. In addition to writing and teaching, she currently serves as Chair of Graduate Accounting Programs at KSB.

Professor Hodder holds a PhD from the University of Texas at Austin where she was a Deloitte doctoral fellow and AICPA doctoral fellow. She earned her undergraduate and master's degrees in accounting from the University of New Mexico.

Shawn Husband
Senior Director, Global Lease Center of Expertise

Background and Relevant Experience
Shawn has been with Walmart for nine years working in the International Controllers Office and leading the Global Lease Center of Expertise prior to forming the ESG Reporting team. The ESG Reporting team is responsible for ensuring Walmart's ESG data capture to reporting processes are enhanced to a level of control required for SEC filings.

Prior to Walmart, Shawn worked in large multinational retailers for 12 years, including Best Buy, Kmart and Famous Footwear, in a variety of roles including International Controller, Retail Controller, General Auditor and External Reporting. This experience built upon roles in other industries and experience as a Manager at Arthur Andersen serving multinational clients in the audit practice.

Education and Professional Affiliations
Shawn has a bachelor's degree in Accounting from Michigan State University. He is also a licensed Certified Public Accountant in Michigan and a Chartered Global Management Accountant. He is a board member of the Financial Executives International (FEI).

Robert (Bob) Lipe, Ph.D.

Associate Dean of the Professional MBA

Bob is a Clinical Professor at the Darla Moore School of Business at the University of South Carolina. He previously served as a Research Fellow at the FASB and an Academic Fellow at the SEC. Bob served the American Accounting Association in various capacities, including as a past editor of Accounting Horizons.  Bob’s recent teaching responsibilities include master's classes in financial and managerial accounting. His research focuses on financial reporting with an emphasis on accounting policy issues, which includes several papers on the topic of lease accounting. Prior to moving to South Carolina in 2013, Bob was a faculty member at the University of Oklahoma, University of Colorado, and University of Michigan.

Education: Ph.D., Accounting and Economics, University of Chicago, 1985; MBA, University of Chicago, 1981; and B.A., Accounting, North Carolina State University, 1979.

Scott A. Muir
Partner - KPMG Department of Professional Practice

A partner in the accounting standards group of KPMG's Department of Professional Practice (DPP), Scott is the co-leader of KPMG's US and Americas region US GAAP and IFRS leasing topic teams and US representative on the KPMG global IFRS leases topic team. Scott is the principal author of KPMG's ASC 842 Handbook and a contributing author to KPMG's IFRS 16 guidance. His role includes fielding complex lease accounting inquiries and regularly interacting with the FASB, SEC staff and industry/preparer groups on lease-related matters. Beyond leasing, Scott is DPP's technology sector leader and is the principal author of KPMG's Handbooks on revenue recognition for software/SaaS companies, software/website cost accounting (ASCs 350-40, 350-50, 985-20), as well as KPMG's various digital asset publications and guidance on principal versus agent evaluations.

Preceding the above, Scott spent two and a half years at the Financial Accounting Standards Board (FASB) as a practice fellow where, amongst other projects, he led the development and drafting of ASC 842, and worked with the IASB staff on the development of IFRS 16.

Stefan Salentin
Head of Group Controlling and External Reporting of LM Ericsson

Stefan Salentin is Head of Group Controlling and External Reporting of LM Ericsson. He has nearly 30 years of practical experience in different financial job roles. Stefan has worked in Europe and North America. He has been working with all geographical regions in the world in his different job roles.

In his role as Head of external reporting Stefan was responsible for the deployment of the accounting standards IFRS9, IFRS 15 and IFRS 16 in the Ericsson group.

Mr Salentin is a member of the Global Prepares Advisory Forum at the IASB since 2016.

Stefan has a degree in economics, Friedrich-Wilhelms University, Bonn, Germany.

Osman Sattar
Director and Accounting Specialist, EMEA Financial Institutions Ratings, S&P Global Ratings

Osman is a senior member of the Financial Institutions (FI) Ratings practice at S&P Global Ratings. His responsibilities include advising and training FI analysts on accounting and disclosure matters and our thought leadership publications on these topics, such as IFRS 9 provisioning and comparability in financial reporting. Osman is also a key part of S&P Global Ratings' outreach efforts to standard-setters and prudential regulators. He represents S&P Global Ratings on the IFRS Advisory Council, and has been a member of the IASB's Capital Markets Advisory Committee, the Corporate Reporting Users' Forum banking group and the FSB's Enhanced Disclosure Task Force (EDTF).

Before joining S&P Global Ratings, Osman was at the UK's Financial Services Authority (FSA), where his responsibilities included representing the FSA's position within the European Securities & Markets Authority (ESMA) and the International Organization of Securities Commissions (IOSCO) on accounting and audit matters, developing FSA discussion papers on UK banks' financial reporting and providing written briefings to FSA senior management on significant accounting matters.

Before the FSA, Osman worked for PwC for nine years where he brought expertise to the London Capital Markets Group and the Assurance practice as a Manager.

Osman is a graduate of Brunel University where he holds a BSc (Hons) in Economics, and is a qualified chartered accountant (FCA).

Alison T. Spivey

Alison T. Spivey is a partner in Ernst & Young LLP's Professional Practice Group - National Accounting. She leads a team that is responsible for consulting on technical accounting and reporting matters, monitoring activities of standard-setting bodies, drafting firm materials related to new and existing accounting pronouncements and leading professional education courses, primarily in revenue recognition, earnings per share, and fair value. Alison recently served on the FASB and IASB's Joint Transition Resource Group for revenue recognition. She is a former Associate Chief Accountant in the SEC's Office of the Chief Accountant, where she was a co-author of Staff Accounting Bulletin No. 107 on share-based payment.

Alison earned a Bachelor of Business Administration degree from The College of William and Mary. She is a Certified Public Accountant in Virginia and a member of the American Institute of Certified Public Accountants.