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　　Offering fully updated and integrated coverage of the current environment of financial reporting, FINANCIAL ACCOUNTING, Tenth Edition, includes integrated coverage of fair value accounting at appropriate points. In addition, developments involving international financial reporting standards (IFRS) are integrated where applicable and often denoted with an IFRS icon.

　　Updated ”Decision Point” features allow students to see how real companies depend on accounting information to make decisions. Appearing at the beginning of each chapter and referenced throughout, students continually refer chapter content to familiar real-world companies. This consistent relevance ensures students become intelligent readers of financial statements. At the end of each chapter, ”