Advanced Accounting ISE

15. Auflage 2023
ISBN: 978-1-266-26646-1
Verlag: McGraw-Hill Education

Buch, Englisch, Format (B × H): 277 mm x 216 mm, Gewicht: 1760 g

The 15th edition allows students to think critically, just as they will in their careers and preparing 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 and considered debate that continues today and will in the future. It is praised for its easy comprehension and engaging, lively and conversational tone, and has relatable examples from Forbes, Wall Street Journal and Bloomberg Business Week throughout. Discussion questions (like mini cases) help explain the issues in practical terms. Often these cases demonstrate to students why a topic is problematic and worth considering. Strong end of chapter questions like develop your skills help students master Research, Analysis, Spreadsheet and Communication needed to pass the CPA Exam. In Connect students have UWorld CPA Review questions, SmartBook, Integrated Excel and more!

Autoren/Hrsg.

Hoyle, Joe Ben

Schaefer, Thomas

Doupnik, Timothy

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen

Inhaltsverzeichnis

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

Chapter 11: Worldwide Accounting Diversity and International Standards
Chapter 12: Financial Reporting and the Securities and Exchange Commission

Chapter 13: Accounting for Legal Reorganizations and Liquidations
Chapter 14: Partnerships: Formation and Operation

Chapter 15: Partnerships: Termination and Liquidation

Chapter 16: Accounting for State and Local Governments (Part 1)

Chapter 17: Accounting for State and Local Governments (Part 2)

Chapter 18: Accounting and Reporting for Private Not-for-Profit Entities

Chapter 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.

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.

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.