Wiley GAAP 2004:

Patrick R. Delaney, PhD, CPA, was the Arthur Andersen LLP Alumni Professor of Accountancy and Chair of the Department of Accountancy at Northern Illinois University. He received his PhD in Accountancy from the University of Illinois. Professor Delaney served as a Faculty Resident with Arthur Andersen LLP. He was the author of CPA Examination Review, 2-volume and 4-part sets, including the related components of the Wiley CPA preparation system. He was past president of the Rockford Chapter, Institute of Management Accountants; served on Illinois CPA Society Committees (previously as Vice-President and member, Board of Directors; Chairman of Accounting Principles Committee; chair of the Relations with Accounting Educators and Students Committee; and chair of Educator CPA Issues Committee); and had served on numerous other professional committees. He was a member of the American Accounting Association, American Institute of Certified Public Accountants, and the Institute of Management Accountants. Professor Delaney had published in The Accounting Review and was the recipient of NIU's Excellence in Teaching Award and the Illinois CPA Society's Outstanding Educator Award.

Barry J. Epstein, PhD, CPA, is a partner with Russell Novak & Company, LLP, a Chicago-based firm, where he specializes in technical consultation on accounting and auditing matters and corporate governance, and serves as a consulting and testifying expert for various litigation matters including accountants' malpractice, contractual dispute resolution, and commercial damages modeling. He has previously served in senior technical and litigation consulting positions with several regional and national CPA firms, as a corporate finance executive, and as a college professor. Dr. Epstein has authored or coauthored six books (including Wiley IFRS Interpretation and Application), hundreds of professional education courses, and several articles, and has previously coauthored a weekly business column for an international newspaper. He has served on several state and national technical committees, including the AICPA's Board of Examiners, and served as chair of the Illinois CPA Society's senior accounting technical committee. Most of his career has been in public accounting, but also with teaching stints at several major universities. Dr. Epstein received his doctorate from the University of Pittsburgh, and holds degrees from DePaul University and the University of Chicago. He is a member of the Illinois CPA Society, the AICPA, and the American Accounting Association.

Ralph Nach, CPA, is a managing director with RSM McGladrey, Inc. Mr. Nach has been a practitioner for over thirty years, during which he has specialized in accounting, auditing, and financial reporting issues. Mr. Nach holds a BSBA with honors from the Walter E. Heller School of Business Administration of Roosevelt University in Chicago, and is a CPA in Illinois. Previously Mr. Nach served in capacities including accountant, auditor, technical reviewer, educator, and consultant for several public accounting firms including Arthur Andersen LLP, and taught graduate accounting and finance at Northwestern University in Evanston, Illinois. Mr. Nach has coauthored several other books and speaks nationally on accounting, auditing, and financial reporting topics. He is a member of the American Institute of Certified Public Accountants and chairs its Educational Management Exchange Subcommittee (EDMAX). He is also a member of the Illinois CPA Society, where he has served as a chairman and/or member of numerous committees, and an associate member of the Association of Certified Fraud Examiners.