Advanced accounting /
Joe B. Hoyle, Thomas F. Schaefer and Timothy S. Doupnik
- 12th Edition
- New York : McGraw Hill Education, c2015
- xxiii, 904 pages ; 29 cm
Includes index.
Ch. 1 The Equity Method of Accounting for Investments --2 Consolidation of Financial Information --3 Consolidations -- Subsequent to the Date of Acquisition --4 Consolidated Financial Statements and Outside Ownership -- 5 Consolidated Financial Statements -- Intra-Entity Asset Transactions --6 Variable Interest Entities, Intra-Entity 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 Accounting Standards --12 Financial Reporting and the Securities and Exchange Commission --13 Accounting for Legal Reorganizations and Liquidations -- 14 Partnerships: Formation and Operation --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 Entities --19 Accounting for Estates and Trusts.
Summary: Allows students to think critically about accounting, just as they will do while preparing for the CPA exam and in their future careers. This text helps students gain a well-balanced appreciation of the Accounting profession. It introduces them to the field's many aspects, it often focuses on past controversies and present resolutions