We provide the decision maker's perspective in a variety of ways:
a. Topics are presented in the context of the economic and political environment in which firms and standard-setters operate.
b. Most chapters include one or more sections entitled "Decision Makers' Perspective" that offer insights into how the information discussed in the chapters affiects decisions made by investors, creditors, managers, and others.
c. Chapters 4 and 5 provide overviews of how decision makers use financial information to assess profitability and risk.
d. Each chapter includes multiple cases in the "Broaden Your Perspective" assignment material that require students to critically evaluate information from financial reports in order to make decisions.
e. Each chapter opens with a brief Financial Reporting Case that poses interesting questions about topics in the upcoming chapter. The question are answered at the end ot the chapter and marginal notations throughout the chapter point out locations where each question is addressed.

Section 1 The Role of Accounting as an Information System
Section 2 Economic Resources
Section 3 Financial Instruments
Section 4 Additional Topics