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Ross, Essentials of Corporate Finance 10e focuses on what undergraduate students with widely varying backgrounds and interests need to take away from a core course in business or corporate finance. The goal is to convey the most important concepts and principles at a level that is approachable for the widest possible audience. To achieve this goal, subjects are distilled down to the bare essentials, while retaining a decidedly modern approach to finance. In addition, understanding the “why” is just as important, if not more so, than understanding the “how” – especially in an introductory course. Readability and pedagogy are key throughout Essentials 10e. The text is written in a relaxed, conversational style that invites the students to join in the learning process rather than being a passive information absorber. The new edition downplays purely theoretical issues and minimises the use of extensive and elaborate calculations to illustrate points that are either intuitively obvious or of limited practical use. There are 3 basic themes visible throughout the book: emphasis on intuition/common sense, a unified valuation approach, and a managerial focus.