t
SOLUTION MANUAL
Intermediate Accounting, 18th Edition
by Kieso, Warfield Chapter 1 - 23 Complete
,Table of Contents
t t
1tThetEnvironmenttandtConceptualtFrameworktoftFinancialtReporting
2tThetAccountingtInformationtSystem
3tIncometStatement,tRelatedtInformation,tandtRevenuetRecognition
4tBalancetSheettandtStatementtoftCashtFlows
5tAccountingtandtthetTimetValuetoftMoney
6tCashtandtReceivables
7tValuationtoftInventories:tAtCost-BasistApproach
8tInventories:tAdditionaltValuationtIssues
9tAcquisitiontandtDispositiontoftProperty,tPlant,tandtEquipment
10tDepreciation,tImpairments,tandtDepletion
11tIntangibletAssets
12tCurrenttLiabilitiestandtContingencies
13tLong-TermtLiabilities
14tStockholders’tEquity
15tDilutivetSecuritiestandtEarningstpertShare
16tInvestments
17tRevenuetRecognition
18tAccountingtfortIncometTaxes
19tAccountingtfortPensionstandtPostretirementtBenefits
20tAccountingtfortLeases
21tAccountingtChangestandtErrortAnalysis
22tStatementtoftCashtFlows
23tFulltDisclosuretintFinancialtReportingt
, Chapter 1 t
Financial Accounting and Accounting Standards
t t t t
Assignment Classification Table (By Topic)
t t t t
Topics Questions Brief Exercises Critical
Exercises Thinking
1. Environmentt of 1,2, t3 ,4 1 1 1
accounting,tprinciples,
objectives,t standards,
accountingtheory.
2. Authoritative 5,6, t7 ,8 2 2 2
pronouncementstand
rule-makingtbodies.
3. Conceptualt framework- 9,t 10 3 3,4
general,t objectivet of
financialtreporting.
4. Qualitativetcharacteristicstoft 11,12,t13,t14,t 3,4,t5,t6, t7 4,5,6 5,t 10
accounting. 15,t16,17
5. Elementstof 18,t19 8,t 9 7
financial
statements.
6. Basictassumptionstand 20,t21,t 22,t23, 10,t11,t12,t 4,t 8,t9,t 10, 6,t 7,t8,t 9,t 11
principles. 24,t25,t 26,t 27, 13,t14t 11,t12
2 8,t 29,t 30,31
7. Costt constraint. 32,33,34
8. Roletoftpressuretgroups. 35,t36 12,t14,t 15,t 16,
17
9. Ethicaltissues. 37,t38,39,40 13
Copyrightt©t2022tWILEY Kieso,tIntermediatetAccounting,t18/e,tSolutionstManual (Fort InstructortUsetOnly) 5-1-1
,t
Assignment Classification Table (By Learning Objective)
t t t t t
LearningtObjectives Questions Brief Exercisest Critical
Exercises Thinking
1. Describetthetfinancialtreporting 1,t2,t3,t4, 1,t2 1,t2 1
environment,tmajort standard- 5,t6,t7,t8
settingtbodies,tandtthetmeaning
oftgenerallytacceptedtaccounting
principles(GAAP).
2. Describetthet components t and 9,t 10,t 11,t12, 3,t5,t6, 3,t4,t 5,t6,t7t 2,3,4,t5,
usefulnesst oft thetconceptual 13,t 14,t15,t 16, 7,t8,9 10
framework. 17,t18,t19
3. Discusstthetbasictassumptions 20,t 21,t 22,t23, 4,t 10,t 11, 8,t9,t 10,t11,t 6,t 7,t 8,t 9,
andt principlest oft accounting. 24,t 25,t26,t 27, 12,t13,t14t 12 11,t12
2 8,t 29,t31,
3 2,t33,t34
4. Identifytthetmajortchallengest in 30,t35,t 36,t 37, 2 11,t13,t14,
thetfinancialt reporting 38,t39,40 15,t16
environment.
Assignment Characteristics Table (Time on Task)
t t t t t
Item Description Levelt of Time
Difficulty (minutes)
E1.1 Needtfort GAAP. Simple 15-20
E1.2 Financialt reportingt andt accountingt standards. Simple 15-20
E1.3 Usefulness,t objectivet oft financialt reporting. Simple 15-20
E1.4 Usefulness,t objectivet oft financialt reporting, Simple 15-20
qualitativetcharacteristics.
E1.5 Qualitativet characteristics. Moderate 20-30
E1.6 Qualitativet characteristics. Simple 15-20
E1.7 Elementst oft financialt statements. Simple 15-20
E1.8 Assumptions,tprinciples,t andt constraint. Simple 15-20
E1.9 Assumptions,tprinciples,t andt constraint. Moderate 20-25
E1.10 Fulltdisclosuret principle. Complex 20-25
E1.11 Accountingtprinciplest andt assumptions- Moderate 20-25
E1.12 Accountingtprinciples-comprehensive. Moderate 20-25
CT1.1 Securitiest andt Exchanget Commission. Moderate 30-40
CT1.2 Conceptualtframework-general. Simple 20-25
CT1.3 Conceptualtframework-general. Simple 25-35
CT1.4 Objectivet oft financialt reporting. Moderate 25-35
CT1.5 Qualitativet characteristics. Moderate 30-35
5-1-2 Copyrightt©t2022tWILEY Kieso,tIntermediatetAccounting,t18/e,tSolutionstManual (Fort InstructortUsetOnly)
