Advanced Accounting / Edition 6

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Overview

The sixth edition of ADVANCED ACCOUNTING is a solid revision to a successful and comprehensive text known for its ample integration of real world examples,student orientation,and popular writing style. Additional real world content,Internet Assignments and an expanded web site make the text even more pedagogically sound and appealing to users. Coverage of all recent FASB and GASB proclamations keep the sixth edition of Hoyle/Schaefer/Doupnik current.
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Editorial Reviews

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)
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Product Details

  • ISBN-13: 9780072321166
  • Publisher: McGraw-Hill Higher Education
  • Publication date: 11/10/2000
  • Edition description: Older Edition
  • Edition number: 6
  • Pages: 928
  • Product dimensions: 8.80 (w) x 11.00 (h) x 1.50 (d)

Meet the Author

Joe B. Hoyle is Associate Professor of Accounting at the Robins School of Business at the University of Richmond, where he teaches Intermediate Accounting I and II and Advanced Accounting. He is currently the David Meade White Distinguished Teaching Fellow. He has been named a Distinguished Educator five times and Professor of the Year on two occasions. He is also author of Fast Track CPA Examination Review and coauthor of The Lakeside Company Case Studies in Auditing.

Thomas F. Schaefer is the KPMG Professor of Accounting at the University of Notre Dame. He has written a number of articles in scholarly journals such as The Accounting Review, Journal of Accounting Research, Journal of Accounting & Economics, Accounting Horizons, and others. His primary teaching and research interests are in financial accounting and reporting. Tom is active with the International Association for the Advancement of Collegiate Schools of Business (AACSB) and is a past President of the American Accounting Association’s Accounting Program Leadership Group (APLG).

Timothy S. Doupnik is the Cramer Fellow in International Accounting at the University of South Carolina. He received his Ph.D. in Accounting from the University of Illinois. Tim is a past president of the International Accounting Section of the American Accounting Association. He currently serves as an associate editor for the Journal of International Accounting Research and on the editorial board of several other international journals.

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Table of Contents

Ch. 1 The equity method of accounting for investments 1
Ch. 2 Consolidation of financial information 35
Ch. 3 Consolidations - subsequent to the date of acquisition 93
Ch. 4 Consolidated financial statements and outside ownership 155
Ch. 5 Consolidated financial statements - intercompany asset transactions 211
Ch. 6 Variable interest entities, intercompany debt, consolidated cash flows, and other issues 258
Ch. 7 Consolidated financial statements - ownership patterns and income taxes 314
Ch. 8 Segment and interim reporting 364
Ch. 9 Foreign currency transactions and hedging foreign exchange risk 409
Ch. 10 Translation of foreign currency financial statements 469
Ch. 11 Worldwide accounting diversity and international standards 524
Ch. 12 Financial reporting and the securities and exchange commission 566
Ch. 13 Accounting for legal reorganizations and liquidations 590
Ch. 14 Partnerships : formation and operation 632
Ch. 15 Partnerships : termination and liquidation 670
Ch. 16 Accounting for state and local governments (part 1) 706
Ch. 17 Accounting for state and local governments (part 2) 756
Ch. 18 Accounting and reporting for private not-for-profit organizations 814
Ch. 19 Accounting for estates and trusts 853
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