Intermediate Accounting - Reporting and Analysis 5th edition by Wahlen

Intermediate Accounting: Reporting and Analysis, 5th edition by Wahlen, is designed for students moving beyond introductory accounting into the principles and judgments behind financial reporting. Published by Cengage, the text emphasizes how accounting information is prepared, analyzed, and used by decision makers. Topics generally include the conceptual framework, revenue recognition, assets, liabilities, equity, cash flows, and financial statement analysis. With a reporting-focused approach, this edition supports intermediate accounting courses that require both technical application and interpretation of accounting standards in business contexts.