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Plugged In

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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
10
FSP FAS 133-1 and FIN 45-4 “Disclosures about Credit Derivatives and Certain Guarantees: An Amendment of FASB Statement No. 133
This new FSP is effective for financial periods ending after November 15, 2008.
Dec
08
Recent Happenings
I know it has been a long time since the last update, but here are the highlights.FASB ratified three EITF consensuses at its November 24th meeting. EITF 08-6 – “Equity Method Investment Accounting Considerations" EI
Oct
07
Get your CPEs by attending conferences
I am a research accountant and part of my job is going to conferences to learn about different topics. I get lots and lots of CPE credits and I get to go to Chicago several times a year, so getting enough CPE credits is not a problem.
Oct
01
Fair Value - My Opinion
With all the talk about fair value accounting during the current credit crisis, I feel the need to make some clarifications about FAS 157 and fair value accounting. Bob Herz, the Chairman of the FASB, gave an excellent speech last week.
Sep
17
Proposed Amendment to FAS 128 – Earnings per Share
Aug
29
Proposed Statement: Accounting for Hedging Activities, an amendment of FASB 133
Aug
25
EITF 08-03 – Accounting by Lessees for Maintenance Deposits
Aug
22
EITF 07-5 “Determining Whether an Instrument (or Embedded Feature) is Indexed to an Entity’s Own Stock”
Aug
20
FSP APB 14-1 – Accounting for Convertible Debt Instruments That May Be Settled in Cash upon Conversion (including Partial Cash S
Aug
19
Proposed FSP ARB 43-a – Amendment of the Inventory Provisions of Chapter 4 of ARB No. 43

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