... Companies, Inc., 2009 Solutions Manual Find more slides, ebooks, solution manual and testbank on www.downloadslide.com Investment in Zach accounting December 31, 2009 McGraw-Hill/Irwin Hoyle, Schaefer,... be factored McGraw-Hill/Irwin Hoyle, Schaefer, Doupnik, Advanced Accounting, 9/e © The McGraw-Hill Companies, Inc., 2009 1-5 Find more slides, ebooks, solution manual and testbank on www.downloadslide.com... time that they are reported by the investee However, because of the conservatism inherent in accounting, any McGraw-Hill/Irwin Hoyle, Schaefer, Doupnik, Advanced Accounting, 9/e © The McGraw-Hill