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. With this text, students gain a well-balanced appreciation of the Accounting profession. The 9th edition introduces the students to the field's many aspects, while focusing on past 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.
Table of Contents
Ch. 1 The Equity Method of Accounting for Investments Ch. 2 Consolidation of Financial Information Ch. 3 Consolidations - Subsequent to the Date of Acquisition Ch. 4 Consolidated Financial Statements and Outside Ownership Ch. 5 Consolidated Financial Statements - Intercompany Asset Transactions Ch. 6 Variable Interest Entities, Intercompany Debt, Consolidated Statement of Cash Flows, and Other Issues Ch. 7 Consolidated Financial Statements - Ownership Patterns and Income Taxes Ch. 8 Segment and Interim Reporting Ch. 9 Foreign Currency Transactions and Hedging Foreign Exchange Risk Ch. 10 Translation of Foreign Currency Financial Statements Ch. 11 Worldwide Accounting Diversity and International Standards Ch. 12 Financial Reporting and the Securities and Exchange Commission Ch. 13 Accounting for Legal Reorganizations and Liquidations Ch. 14 Partnerships: Formation and Operation Ch. 15 Partnerships: Termination and Liquidation Ch. 16 Accounting for State and Local Governments, Part I Ch. 17 Accounting for State and Local Governments, Part II Ch. 18 Accounting and Reporting for Not-for-Profit Organizations Ch. 19 Accounting for Estates and Trusts
Joe Ben Hoyle has been the sole author of ADVANCED ACCOUNTING through four editions. He is CSX Professor of Management and Accounting at the University of Richmond. Currently teaching at University of Notre Dame. Thomas Schaefer was the Deloitte & Touche Professor of Accounting at Florida State University. He received his Ph.D. in Accounting from the University of Illinois. He is a two-time winner of Florida State's Beta Psi "Accounting Professor of the Year" award, and has won two university-wide teaching awards while at Florida State. Timothy Doupnik is a professor at the University of South Carolina. He received his Ph.D. in Accounting from the University of Illinois. He is currently Editor-in-Chief of Advances in International Accounting. Tom has won several teaching awards, including the Alfred G. Smith Jr. Award for Excellence in Teaching.