The Financial Accounting Standards Board (FASB) has appointed Shayne Kuhaneck as its acting technical director, effective 1 May 2019. Kuhaneck is currently the FASB’s assistant director.

Kuhaneck currently oversees the FASB’s implementation activities related to credit losses, hedging, recognition and measurement of financial instruments, and leases. He also oversees projects that include nonemployee share-based payments, consolidations, and distinguishing liabilities from equity.

Current technical director and chair of the Emerging Issues Task Force (EITF) Susan Cosper has been appointed by the Financial Accounting Foundation to FASB, effective 1 May 2019. Cosper will continue to chair EITF on an interim basis.

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