Things to know about critical audit matters
Crowe LLP • January 24, 2020
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During the third quarter of 2019, the Financial Accounting Standards Board issued one new standard, which updates U.S. GAAP to incorporate various Securities and Exchange Commission (SEC) rules and disclosures.
It also proposed guidance to address effective-date deferral of major standards for certain entities, narrow-scope improvements to the credit losses standard, interaction between the recognition and measurement of financial instruments and the accounting for equity method investments, improvements in distinguishing liabilities from equity, reference rate reform, and debt classification.
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Michelle Kerstling, Chief Financial Officer, Dismas Charities (left) and Amy Szymański, Senior Director of Finance, American Printing House for the Blind Michelle Kerstine Michelle Kerstine is Chief Financial Officer for Dismas Charities, one of the largest, not-for-profit providers of residential, effective, evidence based re-entry services in the United States. She joined Dismas in 2023 and is responsible for the management and oversight of Finance and Human Resources, according to her Dismas profile, and will have a critical role in the development of all plans regarding the continued growth and success of the company. Michelle has more than 25 years of leadership experience with non-profit organizations in the roles of team member, consultant and board member, and has held several leadership positions in Finance during that time. She holds a B.S. in Accounting and an MBA both from the University of Louisville and continues to make community involvement in local non-profit boards and civic organizations a priority. Amy Szymansky Amy Szymansky is senior director for finance at the American Printing House for the Blind. She was recommended for membership by Andrea Higgins from Robert Half. Since 1858, APH has operated in Louisville as the world’s largest nonprofit organization creating accessible learning experiences through educational, workplace, and independent living products and services for people who are blind and low vision. Prior to joining APH in 2023, Amy was Senior Controller at American Queen Voyages. She also previously served as controller for a family office and in financial positions for other companies. She graduated from Sullivan University with an MBA with focuses in accounting and business.
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