9780073379456

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.

The Equity Method of Accounting for Investments
Consolidation of Financial Information
Consolidations - Subsequent to the Date of Acquisition
Consolidated Financial Statements and Outside Ownership
Consolidated Financial Statements - Intercompany Asset Transactions
Variable Interest Entities, Intercompany Debt, Consolidated Statement of Cash Flows, and Other Issues
Consolidated Financial Statements - Ownership Patterns and Income Taxes
Segment and Interim Reporting
Foreign Currency Transactions and Hedging Foreign Exchange Risk
Translation of Foreign Currency Financial Statements
Worldwide Accounting Diversity and International Standards
Financial Reporting and the Securities and Exchange Commission
Accounting for Legal Reorganizations and Liquidations
Partnerships: Formation and Operation
Partnerships: Termination and Liquidation
Accounting for State and Local Governments, Part I
Accounting for State and Local Governments, Part II
Accounting and Reporting for Not-for-Profit Organizations
Accounting for Estates and Trusts
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Advanced Accounting

Advanced Accounting

007337945X

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Table of Contents

Supplemental Materials