Barry Epstein

BARRY J. EPSTEIN, PhD, CPA, is a Partner at Russell Novak & Company, LLP, Chicago, Illinois. ABBAS ALI MIRZA, ACA, AICWA, CPA, is a Partner at Deloitte, Dubai, United Arab Emirates (UAE). Technically reviewed by LIESEL KNORR, Secretary General of the German Accounting Standards Board and former technical director of the International Accounting Standards Committee.