Advanced Accounting
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The approach used by Hoyle, Schaefer, and Doupnik in the new edition allows students to think critically about accounting, just as they will do while preparing for the CPA exam and in their future careers. With this text, students gain a well-balanced appreciation of the Accounting profession. As Hoyle 10e introduces them to the field’s many aspects, it often focuses on past controversies and present resolutions. The text continues to show the development of financial reporting as a product of intense and considered debate that continues today and into the future.The writing style of the nine previous editions has been highly praised. Students easily comprehend chapter concepts because of the conversational tone used throughout the book. The authors have made every effort to ensure that the writing style remains engaging, lively, and consistent which has made this text the market leading text in the Advanced Accounting market. The Tenth Edition includes an increase integration of IFRS as well as the updated accounting standards. Booknews The latest edition of a standard text (2nd edition was 1987) adds new chapters on international accounting and on trusts and estates, as well as expanded coverage of consolidation accounting. Annotation c. Book News, Inc., Portland, OR (booknews.com)
Ch. 1The equity method of accounting for investments1Ch. 2Consolidation of financial information35Ch. 3Consolidations - subsequent to the date of acquisition93Ch. 4Consolidated financial statements and outside ownership155Ch. 5Consolidated financial statements - intercompany asset transactions211Ch. 6Variable interest entities, intercompany debt, consolidated cash flows, and other issues258Ch. 7Consolidated financial statements - ownership patterns and income taxes314Ch. 8Segment and interim reporting364Ch. 9Foreign currency transactions and hedging foreign exchange risk409Ch. 10Translation of foreign currency financial statements469Ch. 11Worldwide accounting diversity and international standards524Ch. 12Financial reporting and the securities and exchange commission566Ch. 13Accounting for legal reorganizations and liquidations590Ch. 14Partnerships : formation and operation632Ch. 15Partnerships : termination and liquidation670Ch. 16Accounting for state and local governments (part 1)706Ch. 17Accounting for state and local governments (part 2)756Ch. 18Accounting and reporting for private not-for-profit organizations814Ch. 19Accounting for estates and trusts853
