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Intermediate Accounting is changing the way instructors teach and students learn. The text provides students with a core body of knowledge on the traditional financial preparation issues--including the most recent pronouncements from the accounting standards boards and the implications of Sarbanes-Oxley--yet offers a streamlined approach more conceptual in nature than other texts. Authors Curt Norton, Mike Diamond, and Don Pagach recognize that the role of the accountant has expanded well beyond basic recording and reporting functions. Accounting professionals must lead businesses and interpret the implications of business transactions and industry events. This text responds to the demands students will face as future accountants, enabling them to think critically and to understand the "why" of accounting as well as the "how." The Second Edition integrates current accounting standards and combines print and electronic resources to ensure that students can practice the skills they need to succeed in the course. Within each chapter, the integration of financial statements from real companies provides a basis for comparison and analysis, while "Point/Counterpoint" features present contrasting perspectives on controversial accounting topics. Through CPA Exam Simulations and other web-based activities, students conduct research, prepare reports, communicate financial information, and apply critical-thinking and decision-making skills.