For courses in Financial Statement Analysis in departments of accounting, that require a deeper understanding of "where the numbers come from." This book is specifically designed to address the changing nature of the Financial Reporting/Intermediate Accounting course and to help instructors make that change in their own classrooms. Rather than focusing solely on the details of GAAP and the accounting process, this book provides instructors with an opportunity to present the "big picture" without sacrificing technical underpinnings.