Advanced accounting
著者
書誌事項
Advanced accounting
McGraw-Hill Education, c2015
12th ed
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注記
Includes index
内容説明・目次
内容説明
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 12e 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 eleven 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 12th edition includes an increased integration of IFRS as well as updated accounting standards.
目次
Ch. 1The Equity Method of Accounting for InvestmentsCh. 2Consolidation of Financial InformationCh. 3Consolidations - Subsequent to the Date of AcquisitionCh. 4Consolidated Financial Statements and Outside OwnershipCh. 5Consolidated Financial Statements - Intra-Entity Asset TransactionsCh. 6Variable Interest Entities, Intra-Entity Debt, Consolidated Cash Flows, and Other IssuesCh. 7Consolidated Financial Statements - Ownership Patterns and Income TaxesCh. 8Segment and Interim ReportingCh. 9Foreign Currency Transactions and Hedging Foreign Exchange RiskCh. 10Translation of Foreign Currency Financial StatementsCh. 11Worldwide Accounting Diversity and International Accounting StandardsCh. 12Financial Reporting and the Securities and Exchange CommissionCh. 13Accounting for Legal Reorganizations and LiquidationsCh. 14Partnerships: Formation and OperationCh. 15Partnerships: Termination and LiquidationCh. 16Accounting for State and Local Governments, Part ICh. 17Accounting for State and Local Governments, Part IICh. 18Accounting and Reporting for Private Not-for-Profit OrganizationsCh. 19Accounting for Estates and Trusts
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