A market-leading program, Financial Accounting , is well-known for its respected authors, flexible and balanced approach, and content coverage and accuracy. While the Needles series succeeded based on its balanced approach, emphasising equally the preparation, as well as the use of accounting information, the market is now moving toward a user-oriented approach. The goal of the ninth-edition revision is to bring Financial Accounting in line with the changes in the market. To this end, we have revised content to reflect current accounting and business practices; increased our focus on ethics issues, service enterprises and international issues; simplified the text discussion; increased coverage of how accounting information is used; created a new design to reduce clutter and emphasised user-oriented content; and increased the technology presence of the program.