Advanced Accounting / Edition 11

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Overview

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 11e introduces them to the field&#39s 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 ten 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 11th edition includes an increase integration of IFRS as well as the updated accounting standards.

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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: 9780078025402
  • Publisher: McGraw-Hill Higher Education
  • Publication date: 2/17/2012
  • Edition number: 11
  • Pages: 912
  • Sales rank: 174,148
  • Product dimensions: 8.80 (w) x 10.90 (h) x 1.40 (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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