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 10e" 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 nine 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 tenth edition includes an increased integration of IFRS as well as the updated accounting standards.
1. The Equity Medthod of Accounting for Investments
2. Consolidation of Financial Information
3. Consolidations--Subsequent to the Date of Acquisition
4. Consolidated Financial Statements and Outside Ownership
5. Consolidated Financial Statements--Intra-Entity Asset Transactions
6. Variable Interest Entities, Intra-Entity Debt, Consolidated Cash Flows, and Other Issues
7. Consolidated Financial Statements--Ownership Patterns and Income Taxes
8. Segment and Interim Reporting
9. Foreign Currency Transactions and Hedging Foreign Exchange Risk
10. Translation of Foreign Currency Financial Statements
etc.