Maintain all US GAAP financial reporting policies and create new policies as needed.Develop and implement live and internet-based training targeting a wide variety of audiences in numerous areas of accounting and financial reporting.Assisting in global implementation of the new revenue recognition and leasing guidance (in process)Track standard setter activity and manage comment letter process, including liaising with internal and external colleagues to influence standard setter activityManaged integration of the financial accounting and reporting policies of a $17 billion acquired company into Pfizer's accounting and reporting policies.Prepared for conversion of Pfizer's financial accounting and reporting policies to IFRS in anticipation of a merger with a company in Europe.

• Develop company's US GAAP accounting policies, and provide ongoing support for existing accounting policies• Monitor FASB, SEC, IASB activities, assess impact on the company's financial reporting, and develop implementation plans for new accounting standards• Develop and implement structured US GAAP training programs and materials • Provide technical accounting guidance and scenario assessment for strategic proposals and pending transactions

• Provided technical accounting guidance and scenario assessment for strategic proposals and pending transactions. Topics included, but were not limited to, business combinations (FAS 141R), derivatives and hedging (FAS 133), foreign currency translation (FAS 52), variable interest entities (FIN 46), fair value (FAS 157), goodwill/intangible asset impairment testing (FAS 142 and FAS 144), and leases (FAS 13).• Provided extensive technical support for the integration of Pepsi Bottling Group and PepsiAmericas into PepsiCo. This included purchase accounting assessment of reacquired rights, hedging, investments in jointly held businesses, contractual rights and obligations, subsequent restructuring activity, and policy alignment. • Saved the company over seven million dollars per year on an ongoing basis by challenging elements of a proposed structured entity.• Advised senior management on segment reporting reassessment project.• Reviewed and assessed financial reporting implications of M&A transactions under negotiation.• Monitored activities of U.S. and global accounting standards setters, and enforcement agencies, as well as political and business developments that may affect financial reporting. • Drafted comment letters on proposed rules and standards. As a result of this activity the Financial Accounting Standards Board has contacted Pepsi Bottling Group twice for assistance in developing new guidance. In addition, we were approached to write a scholarly article on developing fair value accounting models.• Educated colleagues about developments in accounting and their effect on the organization.• Created implementation plans for new accounting standards and financial reporting rules.• Developed and updated corporate accounting and financial reporting policies

• Coordinated consistent application of revenue recognition practices throughout the United States, Canada and Latin America.• Educated and mentored revenue recognition professionals throughout the United States, Canada and Latin America on software revenue recognition principles and practices.• Provided Accounting guidance during contract negotiations to allow business units to make informed decisions regarding business dealings.• Reviewed IBM standard contract templates and sales guidance for revenue recognition issues.• Educated the sales force on the effect of contract term changes on revenue recognition. • Acted as liaison with internal and external auditors on software revenue recognition questions.• Reviewed executed contracts for revenue recognition issues.• Developed and presented educational programs on software revenue recognition, contract review database training, and researching U.S. GAAP.

• Managed the project resulting in issuance of FASB Statement No. 145, Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement No. 13, and Technical Corrections. Developed and implemented the project plan, managed the project staff, and wrote the resulting Statement of Accounting Standards.• Developed policy recommendations for U.S. GAAP. This process included researching existing U.S. GAAP related to policy questions, analyzing strengths and weaknesses of the existing policy, identifing potential alternative policies, analyzing the strengths and weaknesses of those potential alternatives, assessing the implications of implementing those alternatives or retaining existing U.S. GAAP, and writing research papers outlining the process and findings. Developed numerous accounting policy recommendations including those related to accounting for goodwill, the accounting for variable interest entities, and allocating the cost of a business purchased in a business combination.• Developed policy recommendations for convergence of U.S. GAAP with International Financial Reporting Standards (IFRS). Convergence policy recommendations include liability classification, accounting for nonmonetary asset exchanges, and inventory costs.• Presented policy recommendations to the FASB at numerous open meetings of the Financial Accounting Standards Board, facilitated discussion and answered Board member questions related to the policy recommendation.• Wrote one Statement of Financial Accounting Standards and seven exposure drafts of proposed Statements.• Analyzed constituent comments on proposed accounting standards to identify any issues or ideas related to the proposed standard not already considered by the Board.• Recommended and developed changes to FASB’s Rules of Procedure in accordance with requirements of the Federal Administrative Procedures Act.

• As a member of the forensic audit team investigating fraud at Cendant, investigated misstatements of cash accounts and weaknesses in the company’s internal controls related to cash.• Planned, coordinated, and supervised audit engagements for SEC registrants, private companies and not-for-profit agencies.• Reviewed annual reports, interim financial statements and regulatory filings• Determined compliance with professional and firm standards