Intermediate Accounting, 12th Canadian Edition

Donald E. Kieso, Ph.D., CPA, received his bachelor’s degree from Aurora University and his doctorate in accounting from the University of Illinois. He has served as chairman of the Department of Accountancy and is currently the KPMG Emeritus Professor of Accountancy at Northern Illinois University. He has public accounting experience with Price Waterhouse & Co. (San Francisco and Chicago) and Arthur Andersen & Co. (Chicago) and research experience with the research division of the American Institute of Certified Public Accountants (New York). He has done post doctorate work as a visiting scholar at the University of California at Berkeley and is a recipient of NIU’s Teaching Excellence Award and four Golden Apple Teaching Awards. Kieso is the author of other accounting and business books and is a member of the American Accounting Association, the American Institute of Certified Public Accountants, and the Illinois CPA Society. He has served as a member of the board of directors of the Illinois CPA Society, the AACSB’s Accounting Accreditation Committees, and the State of Illinois Comptroller’s Commission, and he has served as secretary-treasurer of the Federation of Schools of Accountancy and as secretary-treasurer of the American Accounting Association. Kieso is currently serving on the board of trustees and executive committee of Aurora University, as a member of the board of directors of Kishwaukee Community Hospital, and as treasurer and director of Valley West Community Hospital. From 1989 to 1993, he served as a charter member of the national Accounting Education Change Commission. He is the recipient of the Outstanding Accounting Educator Award from the Illinois CPA Society, the FSA’s Joseph A. Silvoso Award of Merit, the NIU Foundation’s Humanitarian Award for Service to Higher Education, a Distinguished Service Award from the Illinois CPA Society, and in 2003, an honorary doctorate from Aurora University.

Terry D. Warfield, Ph.D., is the PwC Professor in Accounting at the University of Wisconsin-Madison. He received a B.S. and M.B.A. from Indiana University and a Ph.D. in accounting from the University of Iowa. Warfield’s area of expertise is financial reporting, and prior to his academic career, he worked in the banking industry for five years. He served as the Academic Accounting Fellow in the Office of the Chief Accountant at the U.S. Securities and Exchange Commission in Washington, D.C., from 1995–1996. Warfield’s primary research interests focus on financial accounting standards and disclosure policies. He has published scholarly articles in The Accounting Review, Journal of Accounting and Economics, Research in Accounting Regulation, and Accounting Horizons, and he has served on the editorial boards of The Accounting Review, Accounting Horizons, and Issues in Accounting Education. He has served as president of the Financial Accounting and Reporting Section, the Financial Accounting Standards Committee of the American Accounting Association (Chair 1995–1996), and on the AAAFASB Research Conference Committee. He also served on the Financial Accounting Standards Advisory Council of the Financial Accounting Standards Board, and he currently serves as a trustee of the Financial Accounting Foundation. Warfield has received teaching awards at both the University of Iowa and the University of Wisconsin, and he was named to the Teaching Academy at the University of Wisconsin in 1995. Warfield has developed and published several case studies based on his research for use in accounting classes. These cases have been selected for the AICPA Professor-Practitioner Case Development Program and have been published in Issues in Accounting Education. He served on the Board of the Illinois CPA Society and AACSB’s Accounting Accreditation Committees, was the State of Illinois Comptroller’s Commission, was secretary-treasurer of the Federation of Schools of Accountancy, and was secretary-treasurer of the American Accounting Association.

Irene M. Wiecek, FCPA, FCA, is a Professor of Accounting, Teaching Stream at the University of Toronto where she is cross-appointed to the Institute for Management & Innovation and the Joseph L. Rotman School of Management. She has taught financial reporting in various programs including the Commerce Program (Accounting Specialist) and the CPA-accredited Master of Management & Professional Accounting Program (MMPA). The director of the MMPA Program (previously associate director), she co-founded (in 2004) and was director of the CPA/Rotman Centre for Innovation in Accounting Education, which supported and facilitated innovation in accounting education until 2018. Irene has been involved in professional accounting education for over 25 years, sitting on various provincial and national professional accounting organization committees as well as developing and directing the CICA IFRS Immersion Programs for practising accountants. She was appointed a member of the E&Y Academic Resource Center where she helped to author a new IFRS curriculum for the Americas. In the area of standard setting, she has chaired the CAAA Financial Reporting Exposure Draft Response Committee and is currently a member of the IFRS Discussion Group (IDG). Irene co-authored the IFRS Primer: International GAAP Basics (Canadian and U.S. editions) and was the co-editor and contributor for the books Leveraging Change—The New Pillars of Accounting Education and Educating Professionals: Ethics and Judgment in a Changing Learning Environment. She co-authored the Guide to IFRS in Canada series, which is published by CPA Canada. Irene is on the editorial board for Accounting Perspectives.

Bruce J. McConomy, Ph.D., CPA, CA, is a professor of accounting at the Lazaridis School of Business and Economics, Wilfrid Laurier University in Waterloo, Ontario. He was a senior audit manager with Deloitte before returning to Queen’s University to obtain his Ph.D. in accounting. Bruce is director of the CPA Ontario Centre for Capital Markets and Behavioural Decision Making and director of the Graduate Diploma in Accounting program at Laurier. He has been teaching intermediate financial accounting since the mid-1990s to undergraduates and MBA students, and also teaches in Laurier’s Ph.D. in management program. Bruce has published articles in Contemporary Accounting Research, Journal of Accounting, Auditing and Finance, Journal of Business, Finance and Accounting, Accounting, Auditing & Accountability Journal, Canadian Journal of Administrative Sciences and Accounting Perspectives. He has also published cases in Issues in Accounting Education, Canadian Financial Accounting Cases—2^nd edition, Accounting Perspectives and the Journal of Accounting Case Research. Bruce is an associate editor of Accounting Perspectives and is on the editorial board of the International Journal of Accounting & Information Management. Bruce has co-authored three editions of the Canadian edition of the Intermediate Accounting (Kieso, et. al.) including the upcoming 12^th Canadian edition.