• ISBN10: 1264950446
• ISBN13: 9781264950447

• Author: Joe Ben Hoyle, Thomas Schaefer and Timothy Doupnik

The 9th edition allows students to think critically, just as they will in their careers and preparing for the CPA exam. Fundamentals is a 12-chapter version of Advanced Accounting 15e and has a well-balanced appreciation of the accounting profession. 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!

Table contents:

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: Foreign Currency Transactions and Hedging Foreign Exchange Risk

Chapter 8: Translation of Foreign Currency Financial

Chapter 9: Partnerships: Formation and Operation

Chapter 10: Partnerships: Termination and Liquidation

Chapter 11: Accounting for State and Local Governments (Part 1)

Chapter 12: Accounting for State and Local Governments (Part 2)

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