h
SOLUTION MANUAL
Intermediate Accounting, 18th Edition
by Kieso, Warfield Chapter 1 - 23 Complete
,Table of Contents
h h
1hThehEnvironmenthandhConceptualhFrameworkhofhFinancialhReporting
2hThehAccountinghInformationhSystem
3hIncomehStatement,hRelatedhInformation,handhRevenuehRecognition
4hBalancehSheethandhStatementhofhCashhFlows
5hAccountinghandhthehTimehValuehofhMoney
6hCashhandhReceivables
7hValuationhofhInventories:hAhCost-BasishApproach
8hInventories:hAdditionalhValuationhIssues
9hAcquisitionhandhDispositionhofhProperty,hPlant,handhEquipment
10hDepreciation,hImpairments,handhDepletion
11hIntangiblehAssets
12hCurrenthLiabilitieshandhContingencies
13hLong-TermhLiabilities
14hStockholders’hEquity
15hDilutivehSecuritieshandhEarningshperhShare
16hInvestments
17hRevenuehRecognition
18hAccountinghforhIncomehTaxes
19hAccountinghforhPensionshandhPostretirementhBenefits
20hAccountinghforhLeases
21hAccountinghChangeshandhErrorhAnalysis
22hStatementhofhCashhFlows
23hFullhDisclosurehinhFinancialhReportingh
, Chapter 1 h
Financial Accounting and Accounting Standards
h h h h
Assignment Classification Table (By Topic)
h h h h
Topics Questions Brief Exercises Critical
Exercises Thinking
1. Environmenth of 1,2, h3,4 1 1 1
accounting,hprinciples,
objectives,h standards,
accountingtheory.
2. Authoritative 5,6, h7,8 2 2 2
pronouncementsh and
rule-makinghbodies.
3. Conceptualh framework- 9,h 10 3 3,4
general,h objectiveh of
financialhreporting.
4. Qualitativehcharacteristicshofh 11,12,h13,h14,h 3,4,h5,h6,h7 4,5,6 5,h 10
accounting. 15,h16,17
5. Elementshof 18,h19 8,h 9 7
financial
statements.
6. Basichassumptionshand 20,h21,h 22,h23, 10,h11,h12,h 4,h 8,h 9,h 10, 6,h 7,h 8,h 9,h 11
principles. 24,h 25,h 26,h 27, 13,h14h 11,h12
2 8,h 29,h 30,31
7. Costh constraint. 32,33,34
8. Rolehofhpressurehgroups. 35,h36 12,h14,h 15,h 16,
17
9. Ethicalhissues. 37,h38,39,40 13
Copyrighth©h2022hWILEY Kieso,hIntermediatehAccounting,h18/e,hSolutionshManual (Forh InstructorhUsehOnly) 5-1-1
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Assignment Classification Table (By Learning Objective)
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LearninghObjectives Questions Brief Exercisesh Critical
Exercises Thinking
1. Describehthehfinancialhreporting 1,h 2,h3,h4, 1,h2 1,h 2 1
environment,h majorh standard- 5,h 6,h7,h8
settingh bodies,handhthehmeaning
ofh generallyhacceptedhaccounting
principles(GAAP).
2. Describehtheh components h and 9,h 10,h 11,h12, 3,h5,h6, 3,h4,h 5,h6,h 7h 2,3,4,h5,
usefulnessh ofh thehconceptual 13,h 14,h15,h 16, 7,h 8,9 10
framework. 17,h18,h19
3. Discusshthehbasichassumptions 20,h 21,h 22,h23, 4,h 10,h 11, 8,h9,h 10,h11,h 6,h 7,h 8,h 9,
andh principlesh ofh accounting. 24,h 25,h26,h 27, 12,h13,h 14h 12 11,h12
2 8,h 29,h31,
3 2,h33,h34
4. Identifyhthehmajorhchallengesh in 30,h35,h 36,h 37, 2 11,h13,h 14,
thehfinancialh reporting 38,h39,40 15,h16
environment.
Assignment Characteristics Table (Time on Task)
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Item Description Levelh of Time
Difficulty (minutes)
E1.1 Needhforh GAAP. Simple 15-20
E1.2 Financialh reportingh andh accountingh standards. Simple 15-20
E1.3 Usefulness,h objectiveh ofh financialh reporting. Simple 15-20
E1.4 Usefulness,h objectiveh ofh financialh reporting, Simple 15-20
qualitativeh characteristics.
E1.5 Qualitativeh characteristics. Moderate 20-30
E1.6 Qualitativeh characteristics. Simple 15-20
E1.7 Elementsh ofh financialh statements. Simple 15-20
E1.8 Assumptions,hprinciples,h andh constraint. Simple 15-20
E1.9 Assumptions,hprinciples,h andh constraint. Moderate 20-25
E1.10 Fullhdisclosureh principle. Complex 20-25
E1.11 Accountinghprinciplesh andh assumptions- Moderate 20-25
E1.12 Accountinghprinciples-comprehensive. Moderate 20-25
CT1.1 Securitiesh andh Exchangeh Commission. Moderate 30-40
CT1.2 Conceptualhframework-general. Simple 20-25
CT1.3 Conceptualhframework-general. Simple 25-35
CT1.4 Objectiveh ofh financialh reporting. Moderate 25-35
CT1.5 Qualitativeh characteristics. Moderate 30-35
5-1-2 Copyrighth©h2022hWILEY Kieso,hIntermediatehAccounting,h18/e,hSolutionshManual (Forh InstructorhUsehOnly)
