Fair Value Measurements of Financial Instruments: Valuation and Risks

"Susan DuRoss joined the financial reporting community after a decade of trading mortgage and asset-backed securities. She is exceptionally familiar with the structures and behaviors that led to the 2007 financial crisis and uniquely qualified to assist both audit and issuer clients with accurate and transparent fair value estimates for financial investments. As head of Harvest Investments' valuation team, Susan ensures that all Harvest prices and levels are derived in accordance with FASB ASC 820, using the highest levels and most transparent inputs available in the marketplace. She is also responsible for the development and maintenance of Harvest's pricing methodologies and report deliverables. Working in close cooperation with clients, she ensures that their individual needs are met as she helps them navigate the complexities of financial markets and reporting requirements. Susan serves on the PCAOB Pricing Sources Task Force and the AICPA Financial Instruments Task Force. She frequently presents at AICPA and other audit conferences and has also appeared as a panelist for the PCAOB Standard Advisory Group. Susan closely monitors guidance from FASB, GASB, AICPA, and the PCAOB, providing advice and instruction for audit and issuer clients."