The Board is assisted by a staff of more than 60 professionals. Each has a concern for investors, other users, and the public interest in matters of accounting and reporting and, collectively, have knowledge and experience in investing, accounting, finance, business, accounting education, and research. The staff works directly with the Board and project resource groups, conducts research, participates in roundtable meetings, analyzes oral and written comments received from the public, and prepares recommendations and drafts of documents for consideration by the Board.

Hillary H. Salo, Technical Director,
Chair, Emerging Issues Task Force
Hillary H. Salo was appointed technical director of the Financial Accounting Standards Board (FASB) and chair of the Emerging Issues Task Force (EITF) in August 2020. As technical director, she is responsible for managing the FASB’s standard-setting activities and research and technical staff. Ms. Salo, who began her accounting career as a FASB postgraduate technical assistant, rejoined the organization from the New York City office of KPMG LLP, where she was a partner in the audit practice and engagement partner for a large global financial services organization. Previously, she served as a professional accounting fellow in the Office of the Chief Accountant at the U.S. Securities and Exchange Commission in Washington DC from 2013–15.
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Helen M. (Nellie) Debbeler became the deputy technical director of the Financial Accounting Standards Board (FASB) in May 2021. As deputy technical director, Nellie is part of the senior staff team responsible for executing the FASB's standard-setting activities and managing the research and technical staff. Nellie joined the FASB from KPMG LLP, where she worked in the Accounting Advisory Services—Deal Advisory practice for over 10 years.
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Executive Director, Financial Accounting Standards Advisory Council
Alicia A. Manders is an assistant director of technical activities at the FASB and the executive director of the Financial Accounting Standards Advisory Council (FASAC). In those roles, Ms. Manders is involved with various technical projects, serves as the primary administrator of the FASAC’s activities, and facilitates many of the FASB’s activities with its stakeholder groups, who provide input into its decision-making process. Prior to joining the FASB staff, Ms. Manders was a senior auditor with Ernst & Young in Stamford, Connecticut.
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Alex Casas is an assistant director of research and technical activities at the Financial Accounting Standards Board (FASB). In this role, he provides strategic and technical oversight of projects that analyze technical accounting issues and recommend solutions that contemplate the needs of financial statement users as well as related implementation considerations. Before joining the FASB Staff, Alex accumulated 14 years of financial services industry experience in the banking and insurance sectors.
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Melissa Maroney is an assistant director at the Financial Accounting Standards Board (FASB). In this role, she helps the FASB maintain and improve its due process policies and related operating procedures. Prior to her current position, Melissa was the FASB senior manager responsible for maintaining the FASB’s research and technical activities process and procedures, among other administrative matters. Melissa also was the project manager on projects related to offsetting and credit quality. Before joining the FASB in 2008, Melissa was a senior manager in the Department of Professional Practice at KPMG LLP in New York City.
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Mary Mazzella is an assistant director with the Financial Accounting Standards Board (FASB). In this role, she is involved with various technical projects, including those related to revenue recognition and distinguishing liabilities from equity. Prior to her 2021 promotion to assistant director, Mary was an FASB senior project manager. Before joining the FASB in 2014, Mary held various positions at General Electric, including as manager of financial reporting & consolidations and as senior technical advisor in corporate audit. She began her career with Deloitte’s audit practice.
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Jeff Mechanick is Assistant Director—Nonpublic Entities for the FASB. In this role, he provides strategic and technical oversight of all activities involving nonpublic entities (private companies and not-for-profit organizations (NPOs)), oversees support of the Private Company Council, chairs the FASB’s Not-for-Profit Advisory Committee, and participates in some of the FASB’s broader outreach activities. He has also been the lead staff person for the AICPA/FAF/NASBA Blue-Ribbon Panel on Standard Setting for Private Companies and the FASB/IASB Financial Crisis Advisory Group. Prior to joining the FASB in 2006, Mr. Mechanick spent a combined twenty years working in and with the not-for-profit sector.
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J. Louis Matherne, CPA, was named Chief of Taxonomy Development for the Financial Accounting Standards Board (FASB) in April 2010. In this role, Mr. Matherne leads the FASB team responsible for maintaining and updating the U.S. GAAP Financial Reporting Taxonomy as required for use by Securities and Exchange Commission (SEC) public company registrants. Prior to joining the FASB, Mr. Matherne was Director of XBRL Services for the Global/North American headquarters of Clarity Systems in Toronto, a member of the SEC's XBRL project team that developed the US GAAP taxonomy, and Director of XBRL for the American Institute of Certified Public Accountants (AICPA). In that capacity, Louis also served as the Founding President of XBRL International.
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