Advanced Accounting （13 UNBND）

Hoyle, Joe B./ Schaefer, Thomas F./ Doupnik, Timothy S.

McGraw-Hill College（2016/12発売）

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製本 Paperback:紙装版/ペーパーバック版／ページ数 948 p.
言語 ENG
商品コード 9781259444951
DDC分類 657.046

Full Description

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 13e 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 twelve 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 the market-leading text in advanced accounting. For the first time in the series, the 13th edition will include SmartBook (R), making study time as productive and efficient as possible. Also included are new algorithmic problems for each chapter, improved test banks, and updated accounting standards.

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 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 1) 17. Accounting for State and Local Governments (Part 2) 18. Accounting and Reporting for Private Not-for-Profit Entities 19. Accounting for Estates and TrustsNER(01): WOW