Thomas Schaefer

The 15th edition allows students to think critically, just as they will in their careers and preparing for the CPA exam. It provides a well-balanced appreciation of the accounting profession and focuses on past controversies and present resolutions. 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

The approach used by Hoyle, Schaefer, and Doupnik 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 Advanced Accounting textbook, students gain a well-balanced appreciation of the profession. As the 14th edition delves into the many aspects of accounting, it often focuses on past controversies and present resolutions. The Hoyle/Schaefer/Doupnik textbook shows the development of financial reporting as a product of intense and considered debate that continues today and into the future.Students easily comprehend concepts because of the textbook's highly praised conversational tone along with the engaging, lively, and consistent writing style, all of which has contributed to making this the market-leading textbook for Advanced Accounting. The SmartBook 2.0 adaptive reading tool and algorithmic problems have been included in the new edition, along with the latest accounting standards.

Fundamentals of Advanced Accounting, 7th edition, is ideal for those schools wanting to cover 12 chapters in their advanced accounting course. This concise text allows students to think critically about accounting, just as they will do preparing for the CPA exam. The text continues to show the development of financial reporting as a product of intense and considered debate that continues today and will into the future.

Die richterliche Hinweispflicht in ihrer aktuell kodifizierten Form ist nicht etwa eine Schöpfung des Gesetzgebers. Im Rahmen der jüngsten ZPO-Reform hat der Gesetzgeber die richterliche Hinweispflicht lediglich in derjenigen Ausgestaltung übernommen, die ihr die Rechtsprechung schon in den neunziger Jahren gegeben hatte: demzufolge hat der Zivilprozeß unter dem Primat der Offenheit zu stehen und Hinweise sind den Parteien frühzeitig, vollständig, unmißverständlich und klar zu erteilen. Nur über diese Art der Hinweiserteilung läßt sich der Zweck des Zivilprozesses erreichen, welcher primär in einer materiell-richtigen Einzelfallentscheidung liegt, sekundär in einer gütlichen Befriedung des Streitverhältnisses. Die Hinweiserteilung macht einen Zivilprozeß möglich, dessen Ablauf den Vorgaben des BVerfG gerecht wird: ein Anspruch auf Rechtsgespräch und auf Hinweiserteilung folgt aus dem Grundgesetz zwar nicht, wohl aber auf willkürfreie Handhabung von Verfahrensregeln, auf Beachtung des Gebots der Waffengleichheit und der prozessualen Fürsorge. Nichtsdestotrotz verbleibt den Parteien auch nach der reformierten ZPO weiterhin die Herrschaft über ihren Prozeß ? es gilt der Beibringungsgrundsatz uneingeschränkt.

"Advanced Accounting, 7e", by Hoyle/Schaefer/Doupnik is a solid revision to a successful and comprehensive text known for its ample integration of real world examples, student orientation, and popular writing style. Additional real world content, Internet Assignments and an expanded web site make the text even more pedagogically sound and appealing to users. Coverage of all recent FASB and GASB proclamations keep the seventh edition of Hoyle/Schaefer/Doupnik current.