Wiley GAAP 2008

Endnotes

¹Accounting Staff Members in the Division of Corporation Finance, US Securities and Exchange Commission, Washington, D.C., “Current Accounting and Disclosure Issues in the Division of Corporation Finance,” December 1, 2005, Securities and Exchange Commission, http://www.sec.gov/divisions/corpfin/cfacctdisclosureissues.pdf (dated November 30, 2006).

²Scott A. Taub (Deputy Chief Accountant; Office of the Chief Accountant US Securities and Exchange Commission), “Remarks at SEC and Financial Reporting Conference” (speech, University of Southern California Leventhal School of Accounting, Los Angeles, CA, May 27, 2004), http://www.sec.gov/news/speech/spch052704sat.htm.