Fundamentals of Advanced Accounting, 4/e 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 three 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 Fourth Edition includes an increase integration of IFRS as well as the updated accounting standards.
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Joe B. Hoyle is Associate Professor of Accounting at the Robins School of Business at the University of Richmond, where he teaches Intermediate Accounting I and II and Advanced Accounting. He is currently the David Meade White Distinguished Teaching Fellow. He has been named a Distinguished Educator five times and Professor of the Year on two occasions. He is also author of Fast Track CPA Examination Review and coauthor of The Lakeside Company Case Studies in Auditing.
Thomas F. Schaefer is the KPMG Professor of Accounting at the University of Notre Dame. He has written a number of articles in 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 active with the International Association for the Advancement of Collegiate Schools of Business (AACSB) and is a past President of the American Accounting Associations Accounting Program Leadership Group (APLG).
Timothy S. Doupnik, University of South Carolina
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 UniversityFullerton and received his masters 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 sections 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.
1 The Equity Method of Accounting for Investments
2 Consolidation of Financial Information
3 Consolidations—Subsequent to the Date of the Acquisition
4 Consolidated Financial Statements and Outside Ownership
5 Consolidated Financial Statements—Intercompany Asset Transactions
6 Variable Interest Entities, Intercompany Debt, Consolidated Cash Flows, and Other Issues
7 Foreign Currency Transactions and Hedging Foreign Exchange Risk
8 Translation of Foreign Currency Financial Statements
9 Partnerships: Formation and Operations
10 Partnerships: Termination and Liquidation
11 Accounting for State and Local Governments (Part I)
12 Accounting for State and Local Governments (Part II)
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