Acknowledgments

Intermediate Accounting has benefited greatly from the input of focus group participants, manuscript reviewers, those who have sent comments by letter or e-mail, ancillary authors, and proofers. We greatly appreciate the constructive suggestions and innovative ideas of reviewers and the creativity and accuracy of the ancillary authors and checkers.

Prior Edition Reviewers

We greatly appreciate the over 250 reviewers who have assisted with the prior editions of Intermediate Accounting. Please visit the book's companion website, at www.wiley.com/college/kieso, for a full listing of these instructors who have been invaluable in the development and continued improvement of our textbook.

Fifteenth Edition

Wendy Bailey, Northeastern University; Samuel Bass, Missouri State University; Susan Bennett, Wake Technical Community College; Elise A. Boyas, University of Pittsburgh; Jeff Brothers, Regis University; John Brozovsky, Virginia Polytechnic Institute and State University; Helen Brubeck, San Jose State University; Janie Casello Bouges, University of Massachusetts—Lowell; Tim Cangeleri, St. Joseph's College; Kimberly D. Charland, Kansas State University; Elizabeth Conner, University of Colorado—Denver; Ming Lu Chun, Santa Monica College; Natalie Churyk, Northern Illinois University; Eugene Comiskey, Georgia Institute of Technology; Tim Coville, St. John's University; Illia Dichev, Emory University; Bob Eskew, Purdue University; Tony Greig, University of Wisconsin—Madison; Lynne Hendrix, Hope College; Travis Holt, University of Tennessee; Allen Hunt, Southern Illinois University; John Jiang, Michigan State University; Mary Jo Jones, Eastern University; Lisa Koonce, University of Texas—Austin; Barbara Kren, Marquette University; Gaurav Kumar, University of Arkansas—Little Rock; Zining Li, Southern Methodist University; Ellen Lippman, University of Portland; Daphne Main, Loyola University—New Orleans.

S.A. Marino, Westchester Community College; Ariel Markelevich, Suffolk University; Linda McDaniel, University of Kentucky; K. Bryan Menk, Virginia State University; Gerald Miller, The College of New Jersey; Kathleen Moffitt, Texas State University—San Marcos; Kanalis Ockree, Washburn University; Felicia Olagbemi, Colorado State University; Mitch Oler, Virginia Polytechnic Institute and State University; Keith Patterson, Brigham Young University—Idaho; Charles Pendola, St. Joseph's College; Pete Poznanski, Cleveland State University; Jay Price, Utah State University; Terence Reilly, Albright University; Ken Reichelt, Louisiana State University; Ada Rodriguez, Lehman College, CUNY; Jack Rude, Bloomsburg University; Michael Ruff, Bentley University; August Saibeni, Cosumnes River College; Alexander J. Sannella, Rutgers University; Richard Schneible, University of Albany SUNY; Stephen Stubben, University of North Carolina—Chapel Hill; Stefanie Tate, University of Massachusetts—Lowell; Dan Teed, Troy University; Robin Thomas, North Carolina State University; Thomas Tyson, St. John Fisher College; Dan Wangerin, Michigan State University; Donna Whitten, Purdue University North Central; Kenneth Winter, University of Wisconsin—Madison; David Wright, University of Michigan; Jim Zapapas, Regis University; Lin Zheng, Mercer University.

Special thanks to Kurt Pany, Arizona State University, for his input on auditor disclosure issues, and to Stephen A. Zeff, Rice University, for his comments on international accounting. In addition, we thank the following colleagues who contributed to several of the unique features of this edition.

Gateway to the Profession and Codification Cases

Katie Adler, Deloitte LLP, Chicago; Jack Cathey, University of North Carolina—Charlotte; Michelle Ephraim, Worcester Polytechnic Institute; Erik Frederickson, Madison, Wisconsin; Danielle Griffin, KPMG, Chicago; Jason Hart, Deloitte LLP, Milwaukee; Frank Heflin, Florida State University; Mike Katte, SC Johnson, Racine, WI; Kelly Krieg, E & Y, Milwaukee; Jeremy Kunicki, Walgreens; Courtney Meier, Deloitte LLP, Milwaukee; Andrew Prewitt, KPMG, Chicago; Jeff Seymour, KPMG, Minneapolis; Matt Sullivan, Deloitte LLP, Milwaukee; Matt Tutaj, Deloitte LLP, Chicago; Jen Vaughn, PricewaterhouseCoopers, Chicago; Erin Viel, PricewaterhouseCoopers, Milwaukee.

Ancillary Authors, Contributors, Proofers, and Accuracy Checkers

LuAnn Bean, Florida Institute of Technology; Mary Ann Benson; John C. Borke, University of Wisconsin—Platteville; Jack Cathey, University of North Carolina—Charlotte; Jim Emig, Villanova University; Larry Falcetto, Emporia State University; Coby Harmon, University of California, Santa Barbara; Marilyn F. Hunt, Douglas W. Kieso, Aurora University; Mark Kohlbeck, Florida Atlantic University; Steven Lifland, High Point University; Ming Lu, Santa Monica College; Maureen Mascha, Marquette University; Barbara Muller, Arizona State University; Jill Misuraca, University of Tampa; Yvonne Phang, Borough of Manhattan Community College; John Plouffe, California State Polytechnic University—Pomona; Mark Riley, Northern Illinois University; Lynn Stallworth, Appalachian State University; Diane Tanner, University of North Florida; Sheila Viel, University of Wisconsin—Milwaukee; Dick D. Wasson, Southwestern College; Melanie Yon, San Diego University.

Advisory Board

We gratefully acknowledge the following members of the Intermediate Accounting Advisory Board for their advice and assistance with this edition.

Steve Balsam, Temple University; Jack Cathey, University of North Carolina—Charlotte; Uday Chandra, State University of New York at Albany; Ruben Davila, University of Southern California; Doug deVidal, University of Texas—Austin; Sunita Goel, Siena College; Jeffrey Hales, Georgia Institute of Technology; Celina Jozsi, University of South Florida; Jocelyn Kauffunger, University of Pittsburgh; Adam Koch, University of Virginia; Roger Martin, University of Virginia; Mark Riley, Northern Illinois University; Karen Turner, University of Northern Colorado.

Practicing Accountants and Business Executives

From the fields of corporate and public accounting, we owe thanks to the following practitioners for their technical advice and for consenting to interviews.

Mike Crooch, FASB (retired); Tracy Golden, Deloitte LLP; John Gribble, PricewaterhouseCoopers (retired); Darien Griffin, S.C. Johnson & Son; Michael Lehman, Sun Microsystems, Inc.; Tom Linsmeier, FASB; Michele Lippert, Evoke.com; Sue McGrath, Vision Capital Management; David Miniken, Sweeney Conrad; Robert Sack, University of Virginia; Clare Schulte, Deloitte LLP; Willie Sutton, Mutual Community Savings Bank, Durham, NC; Lynn Turner, former SEC Chief Accountant; Rachel Woods, PricewaterhouseCoopers; Arthur Wyatt, Arthur Andersen & Co., and the University of Illinois—Urbana.

Finally, we appreciate the exemplary support and professional commitment given us by the development, marketing, production, and editorial staffs of John Wiley & Sons, including the following: George Hoffman, Susan Elbe, Chris DeJohn, Michael McDonald, Amy Scholz, Jesse Cruz, Valerie Vargas, Brian Kamins, Jackie MacKenzie, Allie Morris, Greg Chaput, Harry Nolan, Maureen Eide, and Kristine Carney. Thanks, too, to Suzanne Ingrao for her production work, to Denise Showers and the staff at Aptara®, Inc. for their work on the textbook, Cyndy Taylor, and to Matt Gauthier and the staff at Integra Publishing Services for their work on the solutions manual.

We also appreciate the cooperation of the American Institute of Certified Public Accountants and the Financial Accounting Standards Board in permitting us to quote from their pronouncements. We thank The Procter & Gamble Company for permitting us to use its 2011 annual report for our specimen financial statements. We also acknowledge permission from the American Institute of Certified Public Accountants, the Institute of Management Accountants, and the Institute of Internal Auditors to adapt and use material from the Uniform CPA Examinations, the CMA Examinations, and the CIA Examinations, respectively.

Suggestions and comments from users of this book will be appreciated. Please feel free to e-mail any one of us at [email protected].

Donald E. Kieso

Somonauk, Illinois

Jerry J. Weygandt

Madison, Wisconsin

Terry D. Warfield

Madison, Wisconsin