About the Author
JOANNE M. FLOOD, CPA-NY, has 20 years' experience at the AICPA, managing, developing, and writing accounting and auditing training. She pioneered the AICPA's e-learning product line and developed the AICPA online IFRS Certificate Program. She has also had accounting experience at major corporate clients in retail, manufacturing, and finance, and at small business clients in construction, manufacturing, and professional services. She is the author of Wiley GAAP, Wiley GAAS, and Wiley Financial Statement Disclosure Checklist.