عنوان

Advanced accounting /

(Number (ISBN

1259444953

(Number (ISBN

1260084051

(Number (ISBN

9781259444951

(Number (ISBN

9781260084054

Title Proper

Advanced accounting /

General Material Designation

[Book]

First Statement of Responsibility

Joe B. Hoyle, Associate Professor of Accounting, Robins School of Business, University of Richmond, Thomas F. Schaefer, KPMG Professor of Accountancy, Mendoza College of Business, University of Notre Dame, Timothy S. Doupnik, Associate Professor of Accounting, School of Business, College of Charleston.

Edition Statement

Thirteenth Edition.

Place of Publication, Distribution, etc.

New York, NY :

Name of Publisher, Distributor, etc.

Mcgraw-Hill Education,

Date of Publication, Distribution, etc.

[2017].

Date of Publication, Distribution, etc.

©2017

Specific Material Designation and Extent of Item

xxii, 948 pages ; $$c 28 cm

Text of Note

Includes index.

Text of Note

Loose leaf three-ring binding.

Text of Note

Revised edition of the authors' Advanced accounting, 2015.

Text of Note

Includes bibliographical references and index.

Text of Note

Ch. 1 The Equity Method of Accounting for Investments -- 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 Accounting 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 I -- Ch. 17 Accounting for State and Local Governments, Part II -- Ch. 18 Accounting and Reporting for Private Not-for-Profit Entities -- Ch. 19 Accounting for Estates and Trusts.

0

Text of Note

"Overall-this edition of the text provides relevant and up-to-date -accounting standards references to the Financial Accounting Standards Board (FASB) Accounting Standards Codification(r) (ASC). Chapter Changes for Advanced Accounting, 13th Edition: Chapter 1 Updated the chapter to reflect Accounting Standards Update (ASU) No. 2016-07 to ASC Topic 323, Investments-Equity Method and Joint Ventures, entitled "Simplifying the Transition to the Equity Method of Accounting." The ASU is effective for fiscal years beginning after December 15, 2016. The ASU eliminates the requirement to retrospectively apply the equity method to previously held ownership interests in an investee when an increase in ownership results in significant influence and thus qualifies for use of the equity method"--

Text of Note

"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®, 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"--

Accounting.

Accounting.

BUSINESS & ECONOMICS / Accounting / General.

Number

Edition

Class number

Book number

Class number

System Code

Hoyle, Joe Ben

Doupnik, Timothy S.

Schaefer, Thomas F.

Date of Transaction

20200822165544.0

Cataloguing Rules (Descriptive Conventions))

rda

Electronic name

[Book]

Y