The Practice Fellow’s role is to act as a project manager working as part of a project team, with involvement on short term and/or major long term projects, and also focusing on implementation and emerging practice problems. This means making recommendations to the Board on technical issues; developing and drafting accounting standard updates to the FASB Codification; preparing Issues Summaries and minutes; and leading discussions at meetings of the Emerging Issues Task Force. Practice Fellows research problems; analyze comments from business, academic, and practicing members of the FASB constituency; and lead Board discussions on current accounting issues. Practice Fellows typically concentrate on projects that require quick attention and timely response by the Board.
During a two-year program at the FASB, a Practice Fellow will typically manage a variety of projects, act as a consultant on others, and answer numerous questions about the application of the FASB Codification posed by preparers, auditors, and regulators.
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