E-Book Overview
The approach used by Hoyle, Schaefer, and Doupnik in the new edition allows students to think critically about accounting, just as they will do while preparing for the CPA exam and in their future careers. With this text, students gain a well-balanced appreciation of the Accounting profession. As Hoyle 10e introduces them to the field’s many aspects, it often focuses on past controversies and present resolutions. The text continues to show the development of financial reporting as a product of intense and considered debate that continues today and into the future. The writing style of the nine previous editions has been highly praised. Students easily comprehend chapter concepts because of the conversational tone used throughout the book. The authors have made every effort to ensure that the writing style remains engaging, lively, and consistent which has made this text the market leading text in the Advanced Accounting market. The Tenth Edition includes an increase integration of IFRS as well as the updated accounting standards.
E-Book Content
hoy36628_fm_i-xx.qxd 1/27/10 1:55 PM Page i Advanced Accounting Tenth Edition Joe B. Hoyle Associate Professor of Accounting Robins School of Business University of Richmond Thomas F. Schaefer KPMG Professor of Accountancy Mendoza College of Business University of Notre Dame Timothy S. Doupnik Professor of Accounting Moore School of Business University of South Carolina hoy36628_fm_i-xx.qxd 1/27/10 1:55 PM Page ii ADVANCED ACCOUNTING Published by McGraw-Hill/Irwin, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY, 10020. Copyright © 2011, 2009, 2007, 2004, 2001, 1998, 1994, 1991, 1987, 1984 by The McGraw-Hill Companies, Inc. All rights reserved. No part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent of The McGraw-Hill Companies, Inc., including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. Some ancillaries, including electronic and print components, may not be available to customers outside the United States. This book is printed on acid-free paper. 1 2 3 4 5 6 7 8 9 0 WDQ/WDQ 1 0 9 8 7 6 5 4 3 2 1 0 ISBN MHID 978-0-07-813662-7 0-07-813662-8 Vice president and editor-in-chief: Brent Gordon Editorial director: Stewart Mattson Publisher: Tim Vertovec Senior sponsoring editor: Dana L. Woo Director of development: Ann Torbert Development editor: Katie Jones Vice president and director of marketing: Robin J. Zwettler Marketing director: Sankha Basu Associate marketing manager: Dean Karampelas Vice president of editing, design and production: Sesha Bolisetty Managing editor: Lori Koetters Lead production supervisor: Carol A. Bielski Interior and cover designer: Pam Verros Media project manager: Joyce J. Chappetto Cover credit: © Adam Gault/Digital Vision/Getty Images Typeface: 10/12 Times New Roman Compositor: Aptara®, Inc. Printer: Worldcolor Library of Congress Cataloging-in-Publication Data Hoyle, Joe Ben. Advanced accounting / Joe B. Hoyle, Thomas F. Schaefer, Timothy S. Doupnik.—10th ed. p. cm. Includes index. ISBN-13: 978-0-07-813662-7 (alk. paper) ISBN-10: 0-07-813662-8 (alk. paper) 1. Accounting. I. Schaefer, Thomas F. II. Doupnik, Timothy S. III. Title. HF5636.H69 2011 657'.046—dc22 2009054189 www.mhhe.com hoy36628_fm_i-xx.qxd 1/27/10 1:55 PM Page iii To our families hoy36628_fm_i-xx.qxd 1/27/10 1:55 PM Page iv The real purpose of books is to trap the mind into doing its own thinking. Christopher Morley hoy36628_fm_i-xx.qxd