Overview
Main description
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.
Table of contents
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 Consolidated Financial Statements—Ownership Patterns and Income Taxes8 Segment and Interim Reporting9 Foreign Currency Transactions and Hedging Foreign Exchange Risk10 Translation of Foreign Currency Financial Statements11 Worldwide Accounting Diversity and International Standards12 Financial Reporting and the Securities and Exchange Commission13 Accounting for Legal Reorganizations and Liquidations14 Partnerships: Formation and Operations15 Partnerships: Termination and Liquidation16 Accounting for State and Local Governments (Part I)17 Accounting for State and Local Governments (Part II)18 Accounting and Reporting for Private Not-for-Profit Organizations19 Accounting for Estates and Trusts
