The sixth edition of Gibbins' text represents the continued evolution of his original ground-breaking textbook. Targeted at both accounting majors and non-majors, Financial Accounting strives to present a truly balanced and integrated introduction to the subject. The author provides a strong conceptual foundation, and includes insights from accounting and related research. Finanacial Accounting: An Integrated Appproach is designed to help prepare future accountants for success in meeting their responsibilities and enjoying their careers, to help prepare future managers, investors, and other users of accounting information for success in their interactions with accounting, and to show everyone what an interesting and subtle subject accounting is. To do that, it presents a balanced and integrated view of financial accounting, marrying business issues and good accounting principles throughout. The hows (preparation procedures and techniques), the uses (analysis and decisions), and the whys (concepts and principles that link preparation and use) are given explicit attention in all chapters. The balance among the three varies with topics, but all are present because one can not stand without the other.