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 12e 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 eleven 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 12th edition includes an increased integration of IFRS as well as updated accounting standards.

Hoyle、Schaefer和Doupnik在新版中使用的方法允许学生批判性地思考会计问题，就像他们在准备注册会计师考试和未来职业生涯时所做的那样。通过这篇课文，学生们对会计专业有了一个平衡的认识。当霍伊尔12e向他们介绍这个领域的许多方面时，它经常关注过去的争议和现在的决议。正文继续展示了财务报告的发展，这是今天和将来持续的激烈和深思熟虑的辩论的产物。前十一版的写作风格受到高度赞扬。学生很容易理解章节的概念，因为在整本书中使用了对话语气。作者尽一切努力确保写作风格保持引人入胜、生动和连贯，这使本文成为先进会计市场的主导文本。第12版包括国际财务报告准则的进一步整合以及更新的会计准则。