Kristin Bauer specializes in technical accounting at Deloitte’s National Office serving as a consultation resource to engagement teams serving a broad range of industries. She specializes in revenue recognition and leases and has extensive experience in current implementation efforts. In her current role, Ms. Bauer’s responsibilities include formulating firm policies and interpretative guidance on accounting standards for Deloitte professionals, clients, and other parties interested in financial reporting and in communicating with accounting standard setters and regulators. Prior to rejoining Deloitte in 2014, Kristin was a Practice Fellow at the Financial Accounting Standards Board (FASB) from 2010 to 2014. During her time at the FASB, she led the FASB’s revenue recognition project team that developed the final revenue standard (ASU 2014-09 and IFRS 15). She was also a key contributor to the project team responsible for improving the financial reporting of leases, ultimately resulting in ASC 842 and IFRS 16. Before her fellowship, Kristin served in various roles in Deloitte’s National Office. As a consultation resource, she assisted engagement teams with addressing issues related to restatements, assessments of materiality, management integrity, possible fraud and illegal acts and client continuance. Kristin started her career in Deloitte’s Chicago office and served clients in that market for 10 years.