SEC hot topics: Year-end update

Stephen McKinney

Stephen is a managing director in the Accounting and Reporting Services Group in Deloitte’s National Office in Stamford, Connecticut. In this role, he provides accounting consultations to engagement teams, monitors accounting standard-setting activities, and writes internal and external publications primarily on the accounting for leases and financial instruments. Prior to that, Stephen was a Practice Fellow with the Financial Accounting Standards Board (FASB) where he led the staff’s efforts on the financial asset impairment project. In this role, he actively participated in the standard-setting process by leading outreach efforts, developing and drafting issue papers, making recommendations to the Board on technical issues, and developing and drafting Accounting Standards Updates. Prior to his role in Deloitte’s National Office, Stephen worked in the Accounting Practices department of IBM primarily dealing with revenue recognition and leasing issues. Prior to his role at IBM, Stephen was a manager in the audit practice in Stamford, Connecticut (CT) with a focus on the consumer business and commercial printing industries. Stephen graduated from The University of Connecticut with a Bachelor of Science in Accounting. He is a Certified Public Accountant in Connecticut and is a member of the Association of International Certified Professional Accountants (AICPA) and Connecticut Society of Certified Public Accountants (CPAs).