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Fundamentals of Advanced Accounting, 4/e is ideal for those schools wanting to cover 12 chapters in their advanced accounting course. This brief yet concise text allows students to think critically about accounting, just as they will do preparing for the CPA exam. With this text, students gain a well-balanced appreciation of the Accounting profession. 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 as it originates from Hoyle’s big text Advanced Accounting.
The writing style of the three 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 Hoyle the market leading franchise in the Advanced Accounting market. The Fourth Edition includes an increase integration of IFRS as well as the updated accounting standards.
1 The Equity Method of Accounting for Investments2 Consolidation of Financial Information3 Consolidations—Subsequent to the Date of the Acquisition4 Consolidated Financial Statements and Outside Ownership5 Consolidated Financial Statements—Intercompany Asset Transactions6 Variable Interest Entities, Intercompany Debt, Consolidated Cash Flows, and Other Issues7 Foreign Currency Transactions and Hedging Foreign Exchange Risk8 Translation of Foreign Currency Financial Statements9 Partnerships: Formation and Operations10 Partnerships: Termination and Liquidation11 Accounting for State and Local Governments (Part I)12 Accounting for State and Local Governments (Part II)