Plugged In

Linda is a CPA living in Southwestern Ohio, working as a research accountant for an investor-owned publicly traded utility company. She specializes in implementing new FASB and SEC requirements and FAS 133 derivative issues. In her role at the utility she has encountered many issues and written many memos, so send in your implementation and derivative issues and Linda will help figure out an answer.

Latest posts

Dec
18
ASU 2009-12 Investments in Certain Entities That Calculate Net Asset Value per Share
Nov
20
This FSP applies to employers that are subject to the pension plan disclosure requirements of Statement 132R. The objective of the FSP is to provide users of financial statements with an understanding of: 1) how investment alloca
Oct
30
A transfer of financial assets occurs when the transferor has surrendered control of the asset and has received consideration other than beneficial interests.
Sep
29
ASU 2009-06 – Implementation Guidance on Accounting for Uncertainty in Income Taxes and Disclosure Amendments for Nonpublic Entities (ASU 2009-06) was issued to address three issues concerning uncertainty in income taxes and nonpublic entitie
Sep
24
I love to go to conferences. I don’t particularly enjoying sitting in an uncomfortable chair for eight hours with limited breaks, but I do enjoy the excitement of going places.
Sep
22
Accounting Standard Update 2009-05 – Measuring Liabilities at Fair Value (ASU 2009-05) is an update of FASC 820 – Fair Value Measurements (FASC 820).
Sep
04
(I think this first paragraph is unreadable with all of the new acronyms we have to learn with the new codification. When are the new acronyms going to look familiar?)
Aug
24
In connection with the Financial Accounting Standards Board’s (FASB) codification project, the FASB has put together a new standard that incorporates the guidance in Auditing Standard 560 – Subsequent Events.
Aug
17
I translated a few FASB Statements into the new codification. Hope this helps. FASB Subject Topic Subtopic Title FAS 5 Contingencies 450 10 Contingencies-Overall,
Aug
11
The long awaited moment is here. On July 1st, the Accounting Standards Codification became the only source of GAAP.

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