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Advanced Accounting

by
Edition:
8th
ISBN13:

9780072991888

ISBN10:
0072991887
Format:
Hardcover
Pub. Date:
12/15/2005
Publisher(s):
McGraw-Hill/Irwin
List Price: $193.50
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Summary

Advanced Accounting, 8e, by Hoyle/Schaefer/Doupnik updates a successful and comprehensive textbook renowned for its integrated real world examples, student orientation, and popular writing style. The eighth edition adds the latest developments in consolidations, international and governmental accounting, and the CPA exam to produce a textbook that continues to lead the way in currency and readability.

Author Biography

Joe B. Hoyle is Associate Professor of Accounting at the Robins School of Business at the University of Richmond where he has been named a Distinguished Educator five times.

Table of Contents

About the Authors v
The Equity Method of Accounting for Investments
1(34)
Reporting Investments in Corporate Equity Securities
1(3)
Applying the Equity Method
4(4)
Criteria for Utilizing the Equity Method
4(2)
Accounting for an Investment---The Equity Method
6(2)
Accounting Procedures Used in Applying the Equity Method
8(2)
Reporting a Change to the Equity Method
8(2)
Discussion Question: Does the Equity Method Really Apply Here?
10(3)
Reporting Investee Income from Sources Other Than Continuing Operations
10(1)
Reporting Investee Losses
11(1)
Reporting the Sale of an Equity Investment
12(1)
Excess of Investment Cost over Book Value Acquired
13(4)
The Amortization Process
15(2)
Elimination of Unrealized Gains in Inventory
17(2)
Downstream Sales of Inventory
17(2)
Discussion Question: Is This Really Only Significant Influence?
19(3)
Upstream Sales of Inventory
19(1)
Decision Making and the Equity Method
20(1)
Criticisms of the Equity Method
21(1)
Summary
22(13)
Consolidation of Financial Information
35(58)
Expansion through Corporate Takeovers
36(3)
Why Do Firms Combine?
36(1)
Procter & Gamble and Gillette
37(1)
Sprint and Nextel
38(1)
Symantec and Veritas
38(1)
The Consolidation Process
39(4)
Business Combinations---Creating a Single Economic Entity
39(1)
Control---An Elusive Quality from ARB 51 to FIN 46R
40(2)
Consolidation of Financial Information
42(1)
Financial Reporting for Business Combinations---SFAS 141
43(1)
The Purchase Method: Change in Ownership
43(1)
Procedures for Consolidating Financial Information
43(10)
SFAS 141: Purchase Method When Dissolution Takes Place
44(4)
Related Costs of Business Combinations
48(1)
Purchase Method When Separate Incorporation Is Maintained
49(4)
2005 FASB Proposals on Financial Reporting for Business Combinations
53(6)
The Acquisition Method (Proposed to Replace the Purchase Method)
53(1)
Illustrations of the Acquisition Method
54(5)
Purchase Price Allocations---Additional Issues---SFAS 141
59(3)
Intangibles
59(1)
Purchased In-Process Research and Development
59(3)
The Pooling of Interests Method of Accounting for Business Combinations
62(7)
Continuity of Ownership
62(2)
Pooling of Interests When Dissolution Takes Place
64(2)
Pooling of Interests When Separate Incorporation Is Maintained
66(3)
Pooling of Interests---The Controversy
69(2)
FASB Position
70(1)
Summary
71(5)
Appendix APB No. 16 Criteria for a Pooling of Interests
76(17)
Consolidations---Subsequent to the Date of Acquisition
93(62)
Consolidation---The Effects Created by the Passage of Time
93(1)
SFAS 142---Goodwill and Intangible Assets
94(1)
Investment Accounting by the Acquiring Company
94(2)
Subsequent Consolidation---Investment Recorded by the Equity Method
96(10)
Acquisition Made during the Current Year
96(2)
Determining Consolidated Totals
98(1)
Consolidation Worksheet
99(3)
Consolidation Subsequent to Year of Acquisition---Equity Method
102(4)
Subsequent Consolidations---Investment Recorded Using Cost or Partial Equity Method
106(9)
Acquisition Made during the Current Year
106(3)
Consolidation Subsequent to Year of Acquisition---Cost and Partial Equity Methods
109(6)
Discussion Question: How Does a Company Really Decide Which Investment Method to Apply?
115(1)
Intangibles Acquired in Business Combinations and Related Amortizations
115(1)
SFAS 142---Goodwill Impairment
116(4)
Testing Goodwill for Impairment
116(1)
Assigning Values to Reporting Units
117(3)
Purchase Price---Contingent Consideration
120(1)
SFAS 141 Accounting for Contingent Consideration in Business Combinations
120(1)
Discussion Question: Is This Income?
121(2)
FASB 2005 Exposure Draft Business Combinations---Accounting for Contingent Consideration in Business Combinations
122(1)
Push-Down Accounting
123(2)
External Reporting
123(1)
Internal Reporting
124(1)
Subsequent Consolidations---Pooling of Interests
125(2)
Summary
127(28)
Consolidated Financial Statements and Outside Ownership
155(56)
Consolidations Involving a Noncontrolling Interest
156(2)
The Economic Unit Concept
157(1)
Discussion Question: How Do We Report This Other Owner?
158(5)
The Proportionate Consolidation Concept
160(1)
The Parent Company Concept
161(2)
Discussion Question: What Decision Should the FASB Make?
163(1)
Valuation Theories---Overview
164(2)
Consolidations Involving a Noncontrolling Interest Subsequent to Acquisition (Parent Company Concept)
166(7)
Effects Created by Alternative Investment Methods
172(1)
Consolidations Involving a Noncontrolling Interest Subsequent to Acquisition (Economic Unit Concept)
173(3)
Step Acquisitions
176(5)
Step Acquisitions---Parent Company Concept
177(1)
Worksheet Consolidation for a Step Acquisition
178(1)
Retrospective Treatment Created by Step Acquisition
179(1)
Step Acquisitions---Economic Unit Concept
180(1)
Revenue and Expense Reporting for Mid-Year Acquisitions
181(2)
Consolidate Only Post-Acquisition Subsidiary Revenue and Expenses
181(2)
Sales of Subsidiary Stock
183(3)
Establishment of Investment Book Value
184(1)
Cost-Flow Assumptions
185(1)
Accounting for Shares That Remain
185(1)
Parent Sales of Subsidiary Stock under the Economic Unit Concept
186(1)
Summary
186(25)
Consolidated Financial Statements---Intercompany Asset Transactions
211(47)
Intercompany Inventory Transactions
212(2)
The Sales and Purchases Accounts
212(1)
Unrealized Gains---Year of Transfer (Year 1)
213(1)
Discussion Question: Earnings Management
214(11)
Unrealized Gains---Year Following Transfer (Year 2)
215(2)
Unrealized Gains---Effect on Noncontrolling Interest Valuation
217(1)
Intercompany Inventory Transfers Summarized
218(1)
Intercompany Inventory Transfers Illustrated
219(6)
Discussion Question: What Price Should We Charge Ourselves?
225(4)
Effects of Alternative Investment Methods on Consolidation
225(4)
Intercompany Land Transfers
229(2)
Accounting for Land Transactions
229(1)
Eliminating Unrealized Gains---Land Transfers
230(1)
Effect on Noncontrolling Interest Valuation---Land Transfers
231(1)
Intercompany Transfer of Depreciable Assets
231(4)
The Deferral of Unrealized Gains
232(1)
Depreciable Asset Transfers Illustrated
232(2)
Depreciable Intercompany Asset Transfers---Downstream Transfers When the Parent Uses the Equity Method
234(1)
Effect on Noncontrolling Interest Valuation---Depreciable Asset Transfers
235(1)
Summary
235(5)
Appendix Transfers---Alternative Approaches
240(18)
Variable Interest Entities, Intercompany Debt, Consolidated Cash Flows, and Other Issues
258(56)
FIN 46R---Consolidation of Variable Interest Entities
258(8)
What Is a VIE?
259(1)
Consolidation of Variable Interest Entities
260(4)
Procedures to Consolidate Variable Interest Entities
264(2)
Other FIN 46R Disclosure Requirements
266(1)
Intercompany Debt Transactions
266(5)
Acquisition of Affiliate's Debt from an Outside Party
267(1)
Accounting for Intercompany Debt Transactions---Individual Financial Records
267(2)
Effects on Consolidation Process
269(1)
Assignment of Retirement Gain or Loss
270(1)
Discussion Question: Who Lost This $300,000?
271(3)
Intercompany Debt Transactions---Subsequent to Year of Acquisition
271(3)
Subsidiary Preferred Stock
274(6)
Preferred Stock Viewed as a Debt Instrument
274(3)
Preferred Stock Viewed as an Equity Interest
277(3)
2005 FASB Business Combinations Exposure Draft and Subsidiary Preferred Stock
280(1)
Consolidated Statement of Cash Flows
280(4)
Consolidated Earnings per Share
284(3)
Subsidiary Stock Transactions
287(6)
Changes in Subsidiary Book Value---Stock Transactions
288(2)
Subsidiary Stock Transactions---Illustrated
290(3)
Summary
293(21)
Consolidated Financial Statements---Ownership Patterns and Income Taxes
314(50)
Indirect Subsidiary Control
314(9)
The Consolidation Process When Indirect Control Is Present
315(2)
Consolidation Process---Indirect Control
317(6)
Indirect Subsidiary Control---Connecting Affiliation
323(1)
Mutual Ownership
324(2)
Treasury Stock Approach
325(1)
Discussion Question: Mutual Ownership: What Do Those Shares Represent?
326(7)
Conventional Approach
326(1)
Mutual Ownership Illustrated
327(6)
Income Tax Accounting for a Business Combination
333(10)
Affiliated Groups
334(1)
Deferred Income Taxes
334(1)
Consolidated Tax Returns---Illustration
335(1)
Assigning Income Tax Expense---Consolidated Return
336(1)
Filing Separate Tax Returns
337(4)
Temporary Differences Generated by Business Combinations
341(1)
Business Combinations and Operating Loss Carryforwards
342(1)
Summary
343(21)
Segment and Interim Reporting
364(45)
Segment Reporting
365(1)
SFAS 14
365(2)
Usefulness of Segment Information
367(2)
SFAS 131
369(1)
The Management Approach
369(1)
Determining Reportable Operating Segments
370(1)
Quantitative Thresholds
370(1)
Testing Procedures---Complete Illustration
371(3)
Other Guidelines
374(1)
Information to Be Disclosed by Operating Segment
375(4)
Reconciliations to Consolidated Totals
376(3)
Examples of Operating Segment Disclosures
379(1)
Enterprisewide Disclosures
379(4)
Information about Products and Services
379(1)
Information about Geographic Areas
379(2)
Information about Major Customers
381(2)
Discussion Question: How Does a Company Determine if a Foreign Country Is Material?
383(1)
Interim Reporting
383(6)
Revenues
384(1)
Inventory and Cost of Goods Sold
384(1)
Other Costs and Expenses
385(1)
Extraordinary Items
386(1)
Income Taxes
386(1)
Change in Accounting Principle
387(2)
Seasonal Items
389(1)
Minimum Disclosures in Interim Reports
389(1)
Segment Information in Interim Reports
390(1)
Summary
391(18)
Foreign Currency Transactions and Hedging Foreign Exchange Risk
409(60)
Foreign Exchange Markets
410(3)
Exchange Rate Mechanisms
410(1)
Foreign Exchange Rates
410(2)
Spot and Forward Rates
412(1)
Option Contracts
412(1)
Foreign Currency Transactions
413(4)
Accounting Issue
414(1)
Accounting Alternatives
414(1)
Balance Sheet Date before Date of Payment
415(2)
Hedging Foreign Exchange Risk
417(1)
Accounting for Derivatives
418(1)
Fundamental Requirement of Derivatives Accounting
418(1)
Determining the Fair Value of Derivatives
418(1)
Accounting for Changes in the Fair Value of Derivatives
419(1)
Hedge Accounting
419(1)
Nature of the Hedged Risk
419(1)
Hedge Effectiveness
420(1)
Hedge Documentation
420(1)
Hedges of Foreign Currency Denominated Assets and Liabilities
420(1)
Cash Flow Hedge
420(1)
Fair Value Hedge
421(1)
Forward Contract Used to Hedge a Foreign Currency Denominated Asset
421(6)
Forward Contract Designated as Cash Flow Hedge
423(2)
Forward Contract Designated as Fair Value Hedge
425(2)
Discussion Question: Do We Have a Gain or What?
427(1)
Cash Flow Hedge versus Fair Value Hedge
428(1)
Foreign Currency Option Used to Hedge a Foreign Currency Denominated Asset
428(5)
Option Designated as Cash Flow Hedge
429(2)
Option Designated as Fair Value Hedge
431(1)
Spot Rate Exceeds Strike Price
432(1)
Hedges of Unrecognized Foreign Currency Firm Commitments
433(5)
Forward Contract Used as Fair Value Hedge of a Firm Commitment
434(2)
Option Used as Fair Value Hedge of Firm Commitment
436(2)
Hedge of Forecasted Foreign Currency Denominated Transaction
438(3)
Forward Contract Cash Flow Hedge of a Forecasted Transaction
438(1)
Option Designated as a Cash Flow Hedge of a Forecasted Transaction
439(2)
Use of Hedging Instruments
441(1)
The Euro
442(1)
Foreign Currency Borrowing
442(1)
Foreign Currency Loan
443(1)
Summary
443(26)
Translation of Foreign Currency Financial Statements
469(55)
Exchange Rates Used in Translation
470(1)
Discussion Question: How Do We Report This?
471(2)
Translation Adjustments
472(1)
Balance Sheet Exposure
472(1)
Translation Methods
473(3)
Current Rate Method
473(1)
Temporal Method
473(1)
Translation of Retained Earnings
474(2)
Complicating Aspects of the Temporal Method
476(1)
Calculation of Cost of Goods Sold (COGS)
476(1)
Application of the Lower-of-Cost-or-Market Rule
476(1)
Fixed Assets, Depreciation, Accumulated Depreciation
476(1)
Gain or Loss on the Sale of an Asset
477(1)
Disposition of Translation Adjustment
477(1)
U.S. Rules
478(3)
SFAS 52
478(2)
Highly Inflationary Economies
480(1)
The Process Illustrated
481(2)
Translation of Financial Statements---Current Rate Method
483(3)
Translation of the Balance Sheet
484(1)
Translation of the Statement of Cash Flows
485(1)
Remeasurement of Financial Statements---Temporal Method
486(4)
Remeasurement of the Income Statement
486(3)
Remeasurement of the Statement of Cash Flows
489(1)
Nonlocal Currency Balances
489(1)
Comparison of the Results from Applying the Two Different Methods
490(1)
Underlying Valuation Method
490(1)
Underlying Relationships
491(1)
Hedging Balance Sheet Exposure
491(1)
Disclosures Related to Translation
492(2)
Consolidation of a Foreign Subsidiary
494(4)
Translation of Foreign Subsidiary Trial Balance
494(1)
Determination of Balance in Investment Account---Equity Method
495(1)
Consolidation Worksheet
496(2)
Summary
498(26)
Worldwide Accounting Diversity and International Standards
524(42)
Evidence of Accounting Diversity
525(3)
Magnitude of Accounting Diversity
525(3)
Reasons for Accounting Diversity
528(1)
Legal System
528(1)
Taxation
528(1)
Providers of Financing
529(1)
Inflation
529(1)
Political and Economic Ties
529(1)
Correlation of Factors
529(1)
Problems Caused by Diverse Accounting Practices
529(2)
Accounting Clusters
531(2)
A Hypothetical Model of Accounting Diversity
532(1)
International Harmonization of Financial Reporting
533(1)
Arguments for Harmonization
533(1)
Arguments against Harmonization
533(1)
Major Harmonization Efforts
534(1)
European Union
534(1)
International Accounting Standards Committee
535(1)
The IOSCO Agreement
536(1)
International Accounting Standards Board
536(4)
International Financial Reporting Standards (IFRSs)
536(1)
Use of IFRSs
537(3)
FASB--IASB Convergence
540(2)
Short-Term Convergence Project
540(1)
Joint Projects
541(1)
Differences between IFRSs and U.S. GAAP
542(6)
Recognition Differences
542(2)
Measurement Differences
544(1)
Presentation and Disclosure Differences
545(1)
U.S. GAAP Reconciliations
545(3)
The Accounting Profession and Financial Statement Presentation
548(9)
United Kingdom
548(1)
Germany
549(5)
Japan
554(3)
Discussion Question: Which Accounting Method Really Is Appropriate?
557(1)
Summary
557(9)
Financial Reporting and the Securities and Exchange Commission
566(24)
The Work of the Securities and Exchange Commission
566(5)
Purpose of the Federal Securities Laws
568(1)
Full and Fair Disclosure
569(2)
Corporate Accounting Scandals and the Sarbanes-Oxley Act
571(12)
Creation of the Public Company Accounting Oversight Board
572(1)
Registration of Public Accounting Firms
573(1)
The SEC's Authority over Generally Accepted Accounting Principles
574(3)
Filings with the SEC
577(5)
Electronic Data Gathering, Analysis, and Retrieval System (EDGAR)
582(1)
Discussion Question: Is the Disclosure Worth the Cost?
583(1)
Summary
584(6)
Accounting for Legal Reorganizations and Liquidations
590(42)
Accounting for Legal Reorganizations and Liquidations
591(4)
Bankruptcy Reform Act of 1978
592(3)
Discussion Question: What Do We Do Now?
595(2)
Statement of Financial Affairs
596(1)
Discussion Question: How Much Is That Building Really Worth?
597(3)
Statement of Financial Affairs Illustrated
597(3)
Liquidation---Chapter 7 Bankruptcy
600(4)
Role of the Trustee
601(1)
Statement of Realization and Liquidation Illustrated
602(2)
Reorganization---Chapter 11 Bankruptcy
604(9)
The Plan for Reorganization
605(2)
Acceptance and Confirmation of Reorganization Plan
607(1)
Financial Reporting during Reorganization
607(2)
Financial Reporting for Companies Emerging from Reorganization
609(1)
Fresh Start Accounting Illustrated
610(3)
Discussion Question: Is This the Real Purpose of the Bankruptcy Laws?
613(1)
Summary
613(19)
Partnerships: Formation and Operation
632(38)
Partnerships---Advantages and Disadvantages
633(1)
Alternative Legal Forms
634(2)
Subchapter S Corporation
635(1)
Limited Partnership (LPs)
635(1)
Limited Liability Partnerships (LLPs)
635(1)
Limited Liability Companies (LLCs)
636(1)
Partnership Accounting---Capital Accounts
636(2)
Articles of Partnership
636(1)
Accounting for Capital Contributions
637(1)
Discussion Question: What Kind of Business Is This?
638(4)
Additional Capital Contributions and Withdrawals
640(1)
Allocation of Income
641(1)
Discussion Question: How Will the Profits Be Split?
642(11)
Accounting for Partnership Dissolution
645(1)
Dissolution---Admission of a New Partner
646(5)
Dissolution---Withdrawal of a Partner
651(2)
Summary
653(17)
Partnerships: Termination and Liquidation
670(36)
Termination and Liquidation---Protecting the Interests of All Parties
671(12)
Termination and Liquidation Procedures Illustrated
672(2)
Schedule of Liquidation
674(1)
Deficit Capital Balance---Contribution by Partner
675(1)
Deficit Capital Balance---Loss to Remaining Partners
676(2)
Marshaling of Assets
678(5)
Discussion Question: What Happens if a Partner Becomes Insolvent?
683(7)
Preliminary Distribution of Partnership Assets
684(3)
Predistribution Plan
687(3)
Summary
690(16)
Accounting for State and Local Governments (Part 1)
706(50)
Introduction to the Accounting for State and Local Governments
707(8)
Governmental Accounting---User Needs
708(1)
Two Sets of Financial Statements
708(1)
Financial Reporting and Accountability
709(1)
Reporting Diverse Governmental Activities---Fund Accounting
710(1)
Fund Accounting Classifications
711(4)
Overview of State and Local Government Financial Statements
715(4)
Government-Wide Financial Statements
715(2)
Fund-Based Financial Statements
717(2)
Accounting for Governmental Funds
719(6)
The Importance of Budgets and the Recording of Budgetary Entries
719(2)
Encumbrances
721(2)
Recognition of Expenditures for Operations and Capital Additions
723(2)
Discussion Question: Is It an Asset or a Liability?
725(12)
Recognition of Revenues---Overview
726(1)
Derived Tax Revenues Such as Income Taxes and Sales Taxes
727(1)
Imposed Nonexchange Revenues Such as Property Taxes and Fines
728(1)
Government-Mandated Nonexchange Transactions and Voluntary Nonexchange Transactions
729(1)
Issuance of Bonds
730(2)
Special Assessments
732(2)
Interfund Transactions
734(3)
Summary
737(19)
Accounting for State and Local Governments (Part 2)
756(58)
Capital Leases
757(3)
Government-Wide Financial Statements
757(1)
Fund-Based Financial Statements
758(2)
Solid Waste Landfill
760(1)
Government-Wide Financial Statements
760(1)
Fund-Based Financial Statements
761(1)
Compensated Absences
761(1)
Works of Art and Historical Treasures
762(2)
Infrastructure Assets and Depreciation
764(1)
Management's Discussion and Analysis
765(2)
The Primary Government and Component Units
767(2)
Primary Government
767(1)
Component Units
768(1)
Discussion Question: Is It Part of the County?
769(1)
Special Purpose Governments
769(1)
Government-Wide and Fund-Based Financial Statements Illustrated
770(15)
Statement of Net Assets---Government-Wide Financial Statements
771(1)
Statement of Activities---Government-Wide Financial Statements
772(6)
Balance Sheet---Governmental Funds---Fund-Based Statements
778(1)
Statement of Revenues, Expenditures, and Changes in Fund Balances---Governmental Funds---Fund-Based Statements
779(1)
Statement of Net Assets---Proprietary Funds---Fund-Based Statements
779(5)
Statement of Revenues, Expenses, and Changes in Fund Net Assets---Proprietary Funds---Fund-Based Statements
784(1)
Statement of Cash Flows---Proprietary Funds---Fund-Based Statements
784(1)
Reporting Public Colleges and Universities
785(9)
Summary
794(20)
Accounting and Reporting for Private Not-for-Profit Organizations
814(39)
Financial Reporting
815(12)
Financial Statements for Private Not-for-Profit Organizations
816(1)
Statement of Financial Position
817(1)
Statement of Activities and Changes in Net Assets
818(3)
Evolution of Standard-Setting Authority
821(4)
The GAAP Hierarchy
825(2)
Accounting for Contributions
827(1)
Discussion Question: Are Two Sets of GAAP Really Needed for Colleges and Universities?
828(4)
Donations of Works of Art and Historical Treasures
828(1)
Holding Contributions for Others
829(1)
Contributed Services
830(1)
Exchange Transactions
831(1)
Transactions Illustrated
832(2)
Reporting Transactions on Statement of Activities
834(1)
Accounting for Health Care Organizations
834(2)
Accounting for Patient Service Revenues
835(1)
Discussion Question: Is This Really an Asset?
836(1)
Summary
837(16)
Accounting for Estates and Trusts
853(34)
Accounting for an Estate
853(13)
Administration of the Estate
854(1)
Property Included in the Estate
855(1)
Discovery of Claims against the Decedent
855(1)
Protection for Remaining Family Members
856(1)
Estate Distributions
856(2)
Estate and Inheritance Taxes
858(4)
The Distinction between Income and Principal
862(1)
Recording the Transactions of an Estate
863(3)
Discussion Question: Is This Really an Asset?
866(1)
Charge and Discharge Statement
867(1)
Accounting for a Trust
867(6)
Record-Keeping for a Trust
871(1)
Accounting for the Activities of a Trust
872(1)
Summary
873(14)
Index 887


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