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, 11/e" 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 ten 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 11th edition includes an increase integration of IFRS as well as the updated accounting standards.
Chapter 1 The Equity Method of Accounting for Investments
Chapter 2 Consolidation of Financial Information
Chapter 3 Consolidations – Subsequent to the Date of Acquisition
Chapter 4 Consolidated Financial Statements and Outside Ownership
Chapter 5 Consolidated Financial Statements – Intra-Entity Asset Transactions
Chapter 6 Variable Interest Entities, Intra-Entity Debt, Consolidated Cash Flows, and Other Issues
Chapter 7 consolidated Financial Statements – Ownership Patterns and Income Taxes
Chapter 8 Segment and Interim Reporting
Chapter 9 Foreign Currency Transactions and Hedging Foreign Exchange Risk
Chapter 10 Translation of Foreign Currency Financial Statements
, etc.