NOTE: This edition features the same content as the traditional text in a convenient, three-hole-punched, loose-leaf version. Student Value Editions also offer a great value; this format costs significantly less than a new textbook. Before purchasing, check with your instructor or review your course syllabus to ensure that you select the correct ISBN. For Student Value Editions that include MyLab(tm) or Mastering(tm), several versions may exist for each title -- including customized versions for individual schools -- and registrations are not transferable. In addition, you may need a Course ID, provided by your instructor, to register for and use MyLab or Mastering platforms. For courses in intermediate accounting. Help students think like accountants -- from the first day of class through their careers Thinking like an accountant isn't just rote memorization of accounting rules. Rather, it's developing the judgment and decision-making skills needed to form accounting estimates and evaluate financial statements critically. With its focus on conceptual framework fundamentals and critical thinking, Gordon, Raedy, and Sannella's Intermediate Accounting, 2nd Edition gives readers the opportunity to develop problem-solving skills, apply their judgment, and work with real company financials. After mastering these essential skills, students will be ready to pass the CPA exam, and able to think like accountants.   Also available with MyLab Accounting By combining trusted authors' content with digital tools and a flexible platform, MyLab personalizes the learning experience and improves results for each student.  NOTE: You are purchasing a standalone product; MyLab(tm) Accounting does not come packaged with this content. Students, if interested in purchasing this title with MyLab Accounting, ask your instructor to confirm the correct package ISBN and Course ID. Instructors, contact your Pearson representative for more information. If you would like to purchase both the loose-leaf version of the text and MyLab Accounting, search for: 0134833112 / 9780134833118 Intermediate Accounting, Student Value Edition Plus MyLab Accounting with Pearson eText -- Access Card Package, 2/e  Package consists of: 0134732146 / 9780134732145 Intermediate Accounting, Student Value Edition 0134732383 / 9780134732381 MyLab Accounting with Pearson eText -- Access Card -- for Intermediate Accounting