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ISBN10: 1260247821 | ISBN13: 9781260247824
Advanced Accounting 14, 14th Edition
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The approach used by Hoyle, Schaefer, and Doupnik 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 Advanced Accounting textbook, students gain a well-balanced appreciation of the profession. As the 14th edition delves into the many aspects of accounting, it often focuses on past controversies and present resolutions. The Hoyle/Schaefer/Doupnik textbook shows the development of financial reporting as a product of intense and considered debate that continues today and into the future.
Students easily comprehend concepts because of the textbook's highly praised conversational tone along with the engaging, lively, and consistent writing style, all of which has contributed to making this the market-leading textbook for Advanced Accounting. The SmartBook 2.0 adaptive reading tool and algorithmic problems have been included in the new edition, along with the latest accounting standards.
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 — Intra-Entity Asset Transactions
Ch. 6 Variable Interest Entities, Intra-Entity Debt, Consolidated 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 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 1)
Ch. 17 Accounting for State and Local Governments (Part 2)
Ch. 18 Accounting and Reporting for Private Not-for-Profit Entities
Ch. 19 Accounting for Estates and Trusts
About the Author
Joe Ben Hoyle
Joe B. Hoyle is an associate professor of accounting at the Robins School of Business at the University of Richmond. He is also an Accounting Teaching Fellow. In 2015, he was the first recipient of the J. Michael and Mary Anne Cook Prize for undergraduate teaching. The Cook Prize is awarded by the American Accounting Association and “is the foremost recognition of an individual who consistently demonstrates the attributes of a superior teacher in the discipline of accounting.” In 2019, former students raised money to create an Accounting Teaching Fellowship, which will be renamed the “Joe Hoyle Accounting Teaching Fellowship” on his eventual retirement. He has authored a book of essays titled Tips and Thoughts on Improving the Teaching Process in College, which is available at https://facultystaff.richmond.edu/~jhoyle/documents/book-teaching-x.doc.pdf. His blog, Teaching—Getting the Most from Your Students, at http://joehoyle-teaching.blogspot.com/ was named the Accounting Education Innovation of the Year for 2013 by the American Accounting Association.
Thomas Schaefer
Thomas F. Schaefer is a professor emeritus of accountancy at the University of Notre Dame. He has written a number of articles for scholarly journals such as the Accounting Review, Journal of Accounting Research, Journal of Accounting & Economics, Accounting Horizons, and others. His primary teaching and research interests are in financial accounting and reporting. Tom is a past president of the American Accounting Association’s Accounting Program Leadership Group. He received the 2007 Joseph A. Silvoso Faculty Merit Award from the Federation of Schools of Accountancy and the 2013 Notre Dame Master of Science in Accountancy Dincolo Outstanding Professor Award.
Timothy Doupnik
Timothy S. Doupnik is a Distinguished Professor Emeritus of Accounting at the University of South Carolina, where he joined the faculty in 1982. He served as director of the School of Accounting from 2003 until 2010, and then as Vice Provost for international affairs until 2013. He has an undergraduate degree from California State University-Fullerton and received his master's and PhD from the University of Illinois.
Professor Doupnik has published exclusively in the area of international accounting in various academic journals, including The Accounting Review; Accounting, Organizations, and Society; Abacus; Journal of International Accounting Research; Journal of Accounting Literature; International Journal of Accounting; and Journal of International Business Studies.
Professor Doupnik is a past president of the International Accounting Section of the American Accounting Association, and he received the section's Outstanding International Accounting Educator Award in 2008. He has taught or conducted research in international accounting at universities in a number of countries around the world, including Austria. Brazil. China, Dominican Republic, Finland. Germany, and Mexico.
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