The authors greatly appreciate the feedback of former professionals who have helped shape the contents of this book. The authors wish to thank the numerous accounting firms that will incorporate this book into their staff training.
We applaud entities granting copyright permission to use screen images to enhance the readers’ ability to understand, especially the AICPA, the Financial Accounting Standards Board, and the IASB Foundation. Various parts of this text have been adopted from Accounting and Auditing Research: Tools and Strategies, 7th edition, and Mastering the FASB Codification and eIFRS by the same authors. Mahalo is extended to the professional staff at John Wiley & Sons who have enhanced this desk reference.