Advanced Accounting: 2026 Release ISE

16. Auflage 2026
ISBN: 978-1-266-71427-6
Verlag: Open University Press

Buch, Englisch, Gewicht: 1973 g

Advanced Accounting encourages students to think critically about accounting, just as they will in their careers and as they prepare for the CPA exam. It provides a well-balanced appreciation of the accounting profession and focuses on past controversies and present resolutions. It shows the development of financial reporting as a product of intense, considered debate that continues today. It is praised for its easy comprehension and engaging, lively tone. The discussion questions are designed to serve as mini-cases and demonstrate to students why a topic is problematic and worth considering in practical terms. Strong end of chapter questions, such as 'Develop Your Skills,' help students master the research, analysis, spreadsheet and communication skills needed to pass the CPA Exam.

Autoren/Hrsg.

Hoyle, Joe Ben

Schaefer, Thomas

Doupnik, Timothy

Inhaltsverzeichnis

1. The Equity Method 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
11. Worldwide Accounting Diversity and International Standards
12. Financial Reporting and the Securities and Exchange Commission
13. Accounting for Legal Reorganizations and Liquidations
14. Partnerships: Formation and Operation
15. Partnerships: Termination and Liquidation
16. Accounting for State and Local Governments (Part 1)
17. Accounting for State and Local Governments (Part 2)
18. Accounting and Reporting for Private Not-for-Profit Entities
19. Accounting for Estates and Trusts

Über Autor(innen)

Schaefer, Thomas
Thomas F. Schaefer is a professor emeritus of accountancy at the University of Notre Dame. He has written a number of articles for 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 a past president of the American Accounting Association’s Accounting Program Leadership Group. He received the 2007 Joseph A. Silvoso Faculty Merit Award from the Federation of Schools of Accountancy and the 2013 Notre Dame Master of Science in Accountancy Dincolo Outstanding Professor Award.

Doupnik, Timothy
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 University-Fullerton and received his master's 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 section's 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.

Hoyle, Joe Ben
Joe B. Hoyle is an associate professor of accounting at the Robins School of Business at the University of Richmond. He is also an Accounting Teaching Fellow. In 2015, he was the first recipient of the J. Michael and Mary Anne Cook Prize for undergraduate teaching. The Cook Prize is awarded by the American Accounting Association and “is the foremost recognition of an individual who consistently demonstrates the attributes of a superior teacher in the discipline of accounting.” In 2019, former students raised money to create an Accounting Teaching Fellowship, which will be renamed the “Joe Hoyle Accounting Teaching Fellowship” on his eventual retirement. He has authored a book of essays titled Tips and Thoughts on Improving the Teaching Process in College, which is available at https://facultystaff.richmond.edu/~jhoyle/documents/book-teaching-x.doc.pdf. His blog, Teaching—Getting the Most from Your Students, at http://joehoyle-teaching.blogspot.com/ was named the Accounting Education Innovation of the Year for 2013 by the American Accounting Association.