Financial Reporting and Analysis, 1e, by David Guenther was written for instructors wanting to emphasize a more conceptual framework to their intermediate accounting course. Financial Reporting and Analysis examines financial reporting through the lens of economic theory, giving students a way of understanding how all the rules relate to each other, and to the overall goal of financial reporting. This text also provides students with how financial information is used, giving students a better framework about how particular rules relate to the whole structure of financial reporting. Finally, David Guenther wrote this text to be rigorous in terms of topic coverage, while at the same time avoiding much of the detail that seems to overwhelm students. While reviewing you will find that we did not strip down or simplify a traditional intermediate accounting text, but rather challenge students with concepts and ideas rather than details and rules.