lOMoARcPSD|25973474
Ch17 investments solution manual intermediate
accounting
International accounting
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CHAPTER 17
Investments
ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)
Brief Concepts
Topics Questions Exercises Exercises Problems for Analysis
1. Debt securities. 1, 2, 3, 13 1 6
(a) Held-to-maturity. 4, 5, 7, 8, 1, 3 2,3,5 1, 7
10, 13, 21
(b) Trading. 4, 6, 7, 8, 4 1
10, 21
(c) Available-for-sale. 4, 7, 8, 9, 2, 10 4 1,2,3,4,7 1
10, 11, 21
2. Bond amortization. 8, 9 1,2,3 3,4,5 1,2,3
3. Equity securities. 1, 12, 16 1 6
(a) less than 20% 7, 10, 11, 5,6,8 6, 7, 8, 9, 11,3, 5, 6 , 8, 9, 1,2,3
15, 21 12, 16, 10, 11
19, 20
(b) 20 – 50% (Equity 6, 7, 8, 10, 15, 6, 7 6, 12, 13, 6, 8 1,3,4,5
method). 16, 17, 18, 14, 15, 16,
19, 20 17, 19, 20
4. Comprehensive income. 22 9 10 9, 11
5. Disclosures of investments. 18 10 5, 8, 9, 10,
11
6. Fair value option. 25, 26, 27 11,12 19, 20, 21
7. Impairments. 24 10,13 18, 22 3
8. Transfers between 23 1,3,6
categories.
*9. Derivatives. 28, 29, 30, 31, 23, 24, 25, 12, 13, 14,
32, 33, 34, 35 26, 27, 28 15, 16, 17
*This material is dealt with in an Appendix to the chapter.
Copyright © 2016 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 16/e, Solutions Manual (For Instructor Use Only) 17-1
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ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)
Concepts
Learning Objectives Brief for
Questions Exercises Exercises Problems Analysis
1. Understand the 1, 2, 3, 4, 5, 1,2,3,4 1, 2, 3, 4, 5, 1, 2, 3, 4, 1
accounting for 6, 7, 8, 9, 9, 21 7
investments in debt 10, 11
securities.
2. Understand the 12, 13, 14, 5, 6, 8, 9, 1, 6, 7, 8, 11, 3, 5, 6, 8, 1,2,3,5
accounting for 15 12, 14, 15, 9, 10, 11
investments in equity 16, 19, 20, 21
securities.
3. Explain the equity 16, 17, 18, 7 12, 13, 8 4
and consolidation 19, 20, 25 16, 17
methods of
accounting.
4. Evaluate other major 21, 22, 23, 9, 10, 11, 12, 10, 18, 19, 9, 11 6
issues related to 24, 26, 27 13 20, 21, 22
investments in debt
and equity securities.
*5. Describe the uses of 28, 29 23, 27 12, 13, 14
and accounting for
derivatives.
*6. Explain to the 30, 31, 33, 24, 25, 26, 28 15, 16, 17
accounting for 34
hedges.
*7. Identify special 32, 33, 34, 16
reporting issues for 35
derivatives that cause
unique accounting
problems.
*8. Describe required fair
value disclosures.
17-2 Copyright © 2016 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 16/e, Solutions Manual (For Instructor Use Only)
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