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
- Joe B. Hoyle is Associate Professor of Accounting at the Robins
School of Business at the University of Richmond, where he teaches Intermediate Accounting
and Advanced Accounting.
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.
Timothy S. Doupnik is Professor of Accounting at the University of South Carolina,
where his primary teaching and research interests are financial and international
accounting.
Table of Contents
1 The Equity Method of Accounting for Investments
2 Consolidation of Financial Information
3 Consolidations?Subsequent to the Date of the Acquisition
4 Consolidated Financial Statements and Outside Ownership
5 Consolidated Financial Statements?Intercompany Asset Transactions
6 Variable Interest Entities, Intercompany Debt, Consolidated Cash Flows, and Other Issues
7 Consolidated Financial Statements?Ownership Patterns and Income Taxes
8 Segment and Interim Reporting
9 Foreign Currency Transactions and Hedging Foreign Exchange Risk
10 Translation of Foreign Currency Financial Statements
11 Worldwide Accounting Diversity and International Standards
12 Financial Reporting and the Securities and Exchange Commission
13 Accounting for Legal Reorganizations and Liquidations
14 Partnerships: Formation and Operations
15 Partnerships: Termination and Liquidation
16 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 Organizations
19 Accounting for Estates and Trusts
928 pages, Paperback