Jon Howard is the senior consultation partner of the Financial Instruments Team in the Accounting Services Group of the National Office of Deloitte & Touche LLP (Deloitte). In this role, he leads the group that provides accounting consultation to Deloitte client service personnel on financial instrument matters. Jon’s primary areas of responsibility are in the accounting for derivative instruments and hedging activities, debt and equity securities, structured financing transactions, transfers of financial assets (including securitizations) and accounting for loans (including impairments). As the senior consultation partner of the Financial Instruments Group, he is responsible for the development of the Firm’s guidance, communications and publications in those areas. He is also responsible for assisting in preparing the Firm’s response to certain standard setting initiatives in the United States. Jon is Deloitte’s representative on the Financial Accounting Standards Board’s Transition Resource Group for Credit Losses. In addition, he is Deloitte’s representative on the AICPA’s Depository Institutions Expert Panel. He previously was the Firm’s representative on the ACIPA’s Venture Capital/Private Equity Practice Guide Task Force, the FASB’s FAS 140 Servicer Discretion Resource Group, the EITF 03-1 (Other Than Temporary Impairments) Working Group, the EITF 12-D (Joint and Several Obligations) Working Group, and the Visa IPO Task Force.
Jon is one of fourteen members of the global firm’s Financial Instruments Expert Advisory Panel for International Accounting Standards. In that role, he provides his views on the accounting for financial instruments to the firm’s Global IFRS Leadership Team. Jon received his B.A. in Economics from the University of California at Los Angeles. He is a licensed CPA in the states of California and Connecticut.