r
SOLUTION MANUAL
Intermediate Accounting, 18th Edition
by Kieso, Warfield Chapter 1 - 23 Complete
,Table of Contents
r r
1rTherEnvironmentrandrConceptualrFrameworkrofrFinancialrReporting
2rTherAccountingrInformationrSystem
3rIncomerStatement,rRelatedrInformation,randrRevenuerRecognition
4rBalancerSheetrandrStatementrofrCashrFlows
5rAccountingrandrtherTimerValuerofrMoney
6rCashrandrReceivables
7rValuationrofrInventories:rArCost-BasisrApproach
8rInventories:rAdditionalrValuationrIssues
9rAcquisitionrandrDispositionrofrProperty,rPlant,randrEquipment
10rDepreciation,rImpairments,randrDepletion
11rIntangiblerAssets
12rCurrentrLiabilitiesrandrContingencies
13rLong-TermrLiabilities
14rStockholders’rEquity
15rDilutiverSecuritiesrandrEarningsrperrShare
16rInvestments
17rRevenuerRecognition
18rAccountingrforrIncomerTaxes
19rAccountingrforrPensionsrandrPostretirementrBenefits
20rAccountingrforrLeases
21rAccountingrChangesrandrErrorrAnalysis
22rStatementrofrCashrFlows
23rFullrDisclosurerinrFinancialrReportingr
, Chapter 1 r
Financial Accounting and Accounting Standards
r r r r
Assignment Classification Table (By Topic)
r r r r
Topics Questions Brief Exercises Critical
Exercises Thinking
1. Environmentr of 1,2, r3 ,4 1 1 1
accounting,rprinciples,
objectives,r standards,
accountingtheory.
2. Authoritative 5,6, r7,8 2 2 2
pronouncementsrand
rule-makingrbodies.
3. Conceptualr framework- 9,r 10 3 3,4
general,r objectiver of
financialrreporting.
4. Qualitativercharacteristicsrofr 11,12,r13,r14,r 3,4, r5, r6, r7 4,5,6 5,r 10
accounting. 15,r16,17
5. Elementsrof 18,r19 8,r 9 7
financial
statements.
6. Basicrassumptionsrand 20,r21,r 22,r23, 10,r11,r12,r 4,r 8,r9,r 10, 6,r 7,r8,r 9,r 11
principles. 24,r25,r 26,r 27, 13,r14r 11,r12
2 8,r 29,r 30,31
7. Costr constraint. 32,33,34
8. Rolerofrpressurergroups. 35,r36 12,r14,r 15,r 16,
17
9. Ethicalrissues. 37,r38,39,40 13
Copyrightr©r2022rWILEY Kieso,rIntermediaterAccounting,r18/e,rSolutionsrManual (Forr InstructorrUserOnly) 5-1-1
,r
Assignment Classification Table (By Learning Objective)
r r r r r
LearningrObjectives Questions Brief Exercisesr Critical
Exercises Thinking
1. Describertherfinancialrreporting 1,r2,r3,r4, 1,r2 1,r2 1
environment,rmajorr standard- 5,r6,r7,r8
settingrbodies,randrthermeaning
ofrgenerallyracceptedraccounting
principles(GAAP).
2. Describerther components r and 9,r 10,r 11,r12, 3,r5,r6, 3,r4,r 5,r6,r 7r 2,3,4,r5,
usefulnessr ofr therconceptual 13,r 14,r15,r 16, 7,r8,9 10
framework. 17,r18,r19
3. Discussrtherbasicrassumptions 20,r 21,r 22,r23, 4,r 10,r 11, 8,r9,r 10,r11,r 6,r 7,r 8,r 9,
andr principlesr ofr accounting. 24,r 25,r26,r 27, 12,r13,r14r 12 11,r12
2 8,r 29,r31,
3 2,r33,r34
4. Identifyrthermajorrchallengesr in 30,r35,r 36,r 37, 2 11,r13,r14,
therfinancialr reporting 38,r39,40 15,r16
environment.
Assignment Characteristics Table (Time on Task)
r r r r r
Item Description Levelr of Time
Difficulty (minutes)
E1.1 Needrforr GAAP. Simple 15-20
E1.2 Financialr reportingr andr accountingr standards. Simple 15-20
E1.3 Usefulness,r objectiver ofr financialr reporting. Simple 15-20
E1.4 Usefulness,r objectiver ofr financialr reporting, Simple 15-20
qualitativercharacteristics.
E1.5 Qualitativer characteristics. Moderate 20-30
E1.6 Qualitativer characteristics. Simple 15-20
E1.7 Elementsr ofr financialr statements. Simple 15-20
E1.8 Assumptions,rprinciples,r andr constraint. Simple 15-20
E1.9 Assumptions,rprinciples,r andr constraint. Moderate 20-25
E1.10 Fullrdisclosurer principle. Complex 20-25
E1.11 Accountingrprinciplesr andr assumptions- Moderate 20-25
E1.12 Accountingrprinciples-comprehensive. Moderate 20-25
CT1.1 Securitiesr andr Exchanger Commission. Moderate 30-40
CT1.2 Conceptualrframework-general. Simple 20-25
CT1.3 Conceptualrframework-general. Simple 25-35
CT1.4 Objectiver ofr financialr reporting. Moderate 25-35
CT1.5 Qualitativer characteristics. Moderate 30-35
5-1-2 Copyrightr©r2022 rWILEY Kieso,rIntermediaterAccounting,r18/e,rSolutionsrManual (Forr InstructorrUserOnly)
