简介
"Advanced Accounting, 8e", by Hoyle/Schaefer/Doupnik updates a successful and comprehensive textbook renowned for its integrated real world examples, student orientation, and popular writing style. The eighth edition adds the latest developments in consolidations, international and governmental accounting, and the CPA exam to produce a textbook that continues to lead the way in currency and readability.
目录
The Equity Method of Accounting for Investments p. 1
Consolidation of Financial Information p. 37
Consolidations - Subsequent to the Date of Acquisition p. 95
Consolidated Financial Statements and Outside Ownership p. 151
Consolidated Financial Statements - Intercompany Asset Transactions p. 209
Intercompany Debt and Other Consolidation Issues p. 253
Ownership Patterns and Income Taxes p. 303
Branch and Consignment Accounting p. 355
Foreign Currency Transactions and Hedging Foreign Exchange Risk p. 395
Translation of Foreign Currency Financial Statements p. 437
Worldwide Accounting Diversity and International Standards p. 489
Reporting Disaggregated Information p. 539
Accounting for Legal Reorganizations and Liquidations p. 569
Partnerships: Formation and Operation p. 613
Partnerships: Termination and Liquidation p. 651
Accounting for State and Local Governments (Part One) p. 687
Accounting for State and Local Governments (Part Two) p. 733
Accounting for Government-Owned Colleges and Universities p. 779
Accounting and Reporting for Private Not-for-Profit Organizations p. 817
Accounting for Estates and Trusts p. 853
Financial Reporting and the Securities and Exchange Commission p. 885
Index p. 905
Consolidation of Financial Information p. 37
Consolidations - Subsequent to the Date of Acquisition p. 95
Consolidated Financial Statements and Outside Ownership p. 151
Consolidated Financial Statements - Intercompany Asset Transactions p. 209
Intercompany Debt and Other Consolidation Issues p. 253
Ownership Patterns and Income Taxes p. 303
Branch and Consignment Accounting p. 355
Foreign Currency Transactions and Hedging Foreign Exchange Risk p. 395
Translation of Foreign Currency Financial Statements p. 437
Worldwide Accounting Diversity and International Standards p. 489
Reporting Disaggregated Information p. 539
Accounting for Legal Reorganizations and Liquidations p. 569
Partnerships: Formation and Operation p. 613
Partnerships: Termination and Liquidation p. 651
Accounting for State and Local Governments (Part One) p. 687
Accounting for State and Local Governments (Part Two) p. 733
Accounting for Government-Owned Colleges and Universities p. 779
Accounting and Reporting for Private Not-for-Profit Organizations p. 817
Accounting for Estates and Trusts p. 853
Financial Reporting and the Securities and Exchange Commission p. 885
Index p. 905
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