: affiliations

Financial Executive Research Foundation, Inc.
The Financial Executive Research Foundation (FERF) is the educational, non-profit affiliate of Financial Executives International. Established in 1944, FERF has addressed issues that enhance the mission of the financial executive through full-length studies and executive reports.

With the information age, FERF has expanded its offerings to include the following electronic products:

• Ask FERF. Have a question? Get an immediate answer from "Ask An FEI Researcher" an interactive Web-based research tool.
• FELIX. A moderated, e-mail based discussion forum that allows FEI members to communicate with and learn from their peers.

The archive of FERF Research products is also online, and this library is fully searchable by title, author and company.

Visit the Financial Executive Research Foundation site.

FEI Member Representatives Serving on External Boards and Committees
(as of September 1, 2007)

COSO Project Task Force on Monitoring
Richard Brounstein
Executive Vice President
Calypte Biomedical Corp.

Cost Accounting Standards Board
Bruce Timman
Director, Government Accounting Policy
Alliant Techsystems

FAF (Financial Accounting Foundation)
Officers
Robert J. DeSantis
President & COO
Financial Accounting Foundation

Frank C. Minter, Vice President Financial Accounting Foundation

FAF Board of Trustees
Philip Ameen
Vice President and Comptroller
General Electric

Paul Wirth
Global Controller
Morgan Stanley

FASB AICPA Joint Private Company Financial Reporting Committee
Judith H. O'Dell, Chair
President
O'Dell Valuation Consulting, LLC

Kathy Barry
CFO
Highland Capital Partners

Daryl Buck
Vice President and CFO
Reasor's, Inc.

FASB - Emerging Issues Task Force (EITF)
Frank Brod
Corporate Vice President, Finance & Administration
& Chief Accounting Officer
Microsoft Corporation

Mitchell A. Danaher
Assistant Comptroller
General Electric Company

Carl Kampel
Partner
Ellin & Tucker, Chartered

FASB - Financial Accounting Standards Advisory Council (FASAC)
Peter Bridgman
Senior Vice President and Controller
PepsiCo, Inc.

Michael P. Cangemi
President and Chief Financial Officer
Cangemi Company

Stephen J. Cosgrove
Vice President, Corporate Controller
Johnson & Johnson

Timothy J. Curt
Managing Director and Chief Financial Officer
Warburg Pincus LLC

Charles L. Hall
Vice President - Controller
Lyondell Chemical Company

Richard D. Levy
Executive Vice President & Controller
Wells Fargo Bank, N.A.

John B. Morse, Jr.
Vice President - Finance, Chief Financial Officer
The Washington Post Company

Dr. Klaus D. Patzak
Corporate Vice President
Financial Reporting and Controlling
Siemens AG

E. Anson Thrower
Managing Director
S-Curve Group LLC

FASB - Investors Technical Advisory Committee (ITAC)
Lynn E. Turner
Former Chief Accountant
Securities and Exchange Commission

FASB - Small Business Advisory Committee
Richard L. Reed
Executive Managing Director, Chief Financial Officer
National Cooperative Bank (NCB)

E. Anson Thrower
Managing Director
S-Curve Group LLC

Scott M. Waite
Senior Vice President and Chief Financial Officer
Patelco Credit Union

Deborah Ann Wilson
Chief Financial Officer
Utility Service Co., Inc.

FASB - User Advisory Council Members
Trevor Harris
Managing Director, Accounting and Enterprise Risk
Morgan Stanley

IASB - IFRIC (International Financial Reporting Interpretations Committee)
Philip D. Ameen
Vice President and Comptroller
General Electric Company

Margaret M. Smyth
Vice President, Controller
United Technologies Corporation

IASB - Insurance Working Group
Steven Bensinger
Chief Financial Officer
American International

Richard Carbone
Chief Financial Officer
Prudential Financial

David Wheat
Chief Financial Officer
ING US Financial Services

IASB - Joint International Group on Financial Statement Presentation
W. Peter Day
Executive General Manager - Finance
Amcor Limited
Australia

Ken Kelly
Vice President & Controller
McCormick & Co.

IASB - Lease Accounting Working Group
Ann Bordelon
Vice President of Real Estate Finance
Wal-Mart Stores, Inc.

George Yungmann
Senior Vice President
Financial Standards National Association of Real Estate Investment Trusts

IASB - SAC (Standards Advisory Council)
Frank Brod
Corporate Vice President Finance & Administration, & Chief Accounting Officer
Microsoft

Michael Cangemi
President and CEO
Financial Executives International

Trevor Harris
Managing Director of Valuation, Accounting and Enterprise Risk
Morgan Stanley

IASB - Small and Medium Sized Entities (SMEs) Working Group
Arthur V. Neis
Alliance Minerals

IASB Trustees (International Accounting Standards Board)
David L. Shedlarz
Vice Chairman and Member of the Executive Committee
Pfizer, Inc.

David Sidwell
Retired Chief Financial Officer
Morgan Stanley

PCAOB SAG (Public Company Accounting Oversight Board - Standing Advisory Group)
Peter Bridgman
Senior Vice President and Controller
PepsiCo.Inc.

Joseph Carcello
Director of Research, Corporate Governance Center
University of Tennessee

Arnold C. Hanish
Chief Accounting Officer
Eli Lilly and Company

Robert J. Kueppers
Deputy CEO
Deloitte & Touche USA LLP

Charles H. Noski
Retired Vice Chairman of the Board
AT&T Corporation

Craig Omtvedt
Senior Vice President and Chief Financial Officer
Fortune Brands, Inc.

Robert M. Tarola
Senior Vice President and Chief Financial Officer
W.R. Grace & Co.

Lynn E. Turner
Former Chief Accountant
Securities and Exchange Commission

SEC Advisory Committee on Improvements to Financial Reporting (CIFR)
Denny Beresford
Ernst & Young Executive Professor of Accounting
Terry College of Business
J.M. School of Accounting
The University of Georgia

Susan Bies
Former Governor
Federal Reserve Board

David Sidwell
Retired Chief Financial Officer
Morgan Stanley

Christopher Liddell
Chief Financial Officer
Microsoft Corporation

G. Edward McClammy
Senior Vice President, CFO and Treasurer
Varian, Inc.

United Nations Committee on Trade and Development (UNCTAD)
David Morris Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR)