Brooke Pierce joined PFM Swap Advisors LLC as an Associate in June of 2012 and is now Senior Swaps Coordinator working out of the Philadelphia office. She provides swap valuations and reporting services and assists with footnote disclosures. She is responsible for producing the necessary calculations for accounting and report disclosures under FASB and GASB, specifically the FASB ASC 820, Fair Value Measurements and Disclosure, Statement No. 53 of GASB Accounting and Financial Reporting for Derivative Instruments (GASB 53), and Statement No. 72 of GASB Fair Value Measurement and Application (GASB 72). She is experienced with hedge effectiveness testing, including regression analysis, pursuant to GASB 53. Brooke assists with the operation and maintenance of PFM’s SwapViewer® website and she is an integral part of the SwapViewer® team. She is also responsible for tracking and reconciling billing, invoicing and revenues recording for the entire swap group, as well as providing accounting analysis and general support to the rest of the swap team.