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Advanced Accounting
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Table of Contents

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

About the Author

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, University of South Carolina 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.

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