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Full Description
Fundamentals of Advanced Accounting, 5th edition, is ideal for those schools wanting to cover 12 chapters in their advanced accounting course. This brief yet concise text allows students to think critically about accounting, just as they will do preparing for the CPA exam. With this text, students gain a well-balanced appreciation of the Accounting profession. 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 as it originates from Hoyle's big text Advanced Accounting. The writing style of the four 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 Hoyle the market leading franchise in the Advanced Accounting market. The 5th edition includes increased integration of IFRS, as well as updated accounting standards.
Contents
Ch. 1The Equity Method of Accounting for Investments Ch. 2Consolidation of Financial Information Ch. 3Consolidations - Subsequent to the Date of Acquisition Ch. 4Consolidated Financial Statements and Outside Ownership Ch. 5Consolidated Financial Statements - Intercompany Asset Transactions Ch. 6Intercompany Debt, Consolidated Statement of Cash Flows, and Other Issues Ch. 7Foreign Currency Transactions and Hedging Foreign Exchange Risk Ch. 8Translation of Foreign Currency Financial Statements Ch. 9Partnerships: Formation and Operation Ch. 10Partnerships: Termination and Liquidation Ch. 11Accounting for State and Local Governments, Part I Ch. 12Accounting for State and Local Governments, Part II
