Cover Design: Wiley

Cover image: © turtleteeth/iStockphoto

The following items, copyright © by the American Institute of Certified Public Accountants, Inc., are reprinted (or adapted) with permission.

  1. Material from Uniform CPA Examination Questions and Answers, 1978 through 2014.
  2. Information for Uniform CPA Examination Candidates, Board of Examiners, 2013.

Material from the Certified Internal Auditor Examination, Copyright © 1994 through 1997 by the Institute of Internal Auditors, Inc. are reprinted and/or adapted by permission.

Material from the Certified Management Accountant Examination, Copyright © 1993 through 1997 by the Institute of Certified Management Accountants are reprinted and/or adapted by permission.

Reproduction and adaption of pronouncements, copyright © Financial Accounting Standards Board, Norwalk, Connecticut 06856-5116, with permission.

Copyright © 2015 by John Wiley & Sons, Inc. All rights reserved.

Published by John Wiley & Sons, Inc., Hoboken, New Jersey.

Published simultaneously in Canada.

No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, 222 Rosewood Drive, Danvers, ...

Get Wiley CPAexcel Exam Review 2015 Study Guide (January): Business Environment and Concepts now with the O’Reilly learning platform.

O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.