The approach used by Hoyle, Schaefer, and Doupnikin 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
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 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 Accounting 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 for Not-for-Profit Organizations
Ch. 19 Accounting for Estates and Trusts
