With its widely popular conceptual approach, this classic textbook continues to be the leader in its field. The text incorporates many real-world examples and financial statements and integrates international topics throughout. Ideal for the undergraduate and graduate level, the text's authoritative user-orientation teaches students to interpret and understand financial information in a changing business environment. This title focuses on introductory accounting concepts, and teaches financial ac..counting from the perspective of the user of financial statements. It covers both concepts and procedures with a focus on the needs of the users of accounting information.