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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 11e 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 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.
Table of contents
Ch. 1 The Equity Method of Accounting for InvestmentsCh. 2 Consolidation of Financial InformationCh. 3 Consolidations - Subsequent to the Date of AcquisitionCh. 4 Consolidated Financial Statements and Outside OwnershipCh. 5 Consolidated Financial Statements - Intercompany Asset TransactionsCh. 6 Intercompany Debt, Consolidated Statement of Cash Flows, and Other IssuesCh. 7 Consolidated Financial Statements - Ownership Patterns and Income TaxesCh. 8 Segment and Interim ReportingCh. 9 Foreign Currency Transactions and Hedging Foreign Exchange RiskCh. 10 Translation of Foreign Currency Financial StatementsCh. 11 Worldwide Accounting Diversity and International Accounting StandardsCh. 12 Financial Reporting and the Securities and Exchange CommissionCh. 13 Accounting for Legal Reorganizations and LiquidationsCh. 14 Partnerships: Formation and OperationCh. 15 Partnerships: Termination and LiquidationCh. 16 Accounting for State and Local Governments, Part ICh. 17 Accounting for State and Local Governments, Part IICh. 18 Accounting for Not-for-Profit OrganizationsCh. 19 Accounting for Estates and Trusts