《Advanced Accounting》是由美國會計學者托馬斯·F.謝弗（Thomas F.Schaefer）、蒂莫西·S.多普尼克（Timothy S.Doupnik）與喬·B.霍伊爾（Joe B.Hoyle）合著的會計學教材，2012年由北京大學出版社出版。霍伊爾時任雷特蒙德大學副教授並獲維吉尼亞教授稱號，舍費爾曾任美國會計學會主席，杜普尼克任南卡羅來納大學教授。
全書共8章，涵蓋權益法核算、企業合併財務報表編制、外幣交易與折算等內容。系統闡釋美國財務會計準則公告（SFAS 141R/142）指導下的合併實務，並引入國際會計準則。教材適用於會計學高年級課程，中文譯本由北京大學出版社於2012年出版。
基本介紹
- 外文名：Advanced Accounting
- 裝幀：Hardcover
- 定價：257.08 美元
- 作者：Thomas Schaefer,Timothy Doupnik,Joe Ben Hoyle
- 出版社：Irwin
- 出版日期：2008年3月28日
- ISBN：9780073379456
作者簡介,目錄,
作者簡介
Joe B. Hoyle is Associate Professor of Accounting at the Robins School of Business at the University of Richmond, where he teaches Intermediate Accounting I and II and Advanced Accounting. He is currently the David Meade White Distinguished Teaching Fellow. He has been named a Distinguished Educator five times and Professor of the Year on two occasions. He is also author of Fast Track CPA Examination Review and coauthor of The Lakeside Company Case Studies in Auditing.
Thomas F. Schaefer is the KPMG Professor of Accounting at the University of Notre Dame. He has written a number of articles in 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 active with the International Association for the Advancement of Collegiate Schools of Business (AACSB) and is a past President of the American Accounting Association’s Accounting Program Leadership Group (APLG).
Timothy S. Doupnik is the Cramer Fellow in International Accounting at the University of South Carolina. He received his Ph.D. in Accounting from the University of Illinois. Tim is a past president of the International Accounting Section of the American Accounting Association. He currently serves as an associate editor for the Journal of International Accounting Research and on the editorial board of several other international journals.
目錄
Ch. 1 The Equity Method of Accounting for Investments
Ch. 2 Consolidation of Financial Information
Ch. 3 Consolidations - Subsequent to the Date of Acquisition
Ch. 4 Consolidated Financial Statements and Outside Ownership
Ch. 5 Consolidated Financial Statements - Intercompany Asset Transactions
Ch. 6 Variable Interest Entities, Intercompany Debt, Consolidated Statement of Cash Flows, and Other Issues
Ch. 7 Consolidated Financial Statements - Ownership Patterns and Income Taxes
Ch. 8 Segment and Interim Reporting
Ch. 9 Foreign Currency Transactions and Hedging Foreign Exchange Risk
Ch. 10 Translation of Foreign Currency Financial Statements
Ch. 11 Worldwide Accounting Diversity and International Standards
Ch. 12 Financial Reporting and the Securities and Exchange Commission
Ch. 13 Accounting for Legal Reorganizations and Liquidations
Ch. 14 Partnerships: Formation and Operation
Ch. 15 Partnerships: Termination and Liquidation
Ch. 16 Accounting for State and Local Governments, Part I
Ch. 17 Accounting for State and Local Governments, Part II
Ch. 18 Accounting and Reporting for Not-for-Profit Organizations
Ch. 19 Accounting for Estates and Trusts
