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; ...

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