W
SOLUTION MANUAL
Intermediate Accounting, 18th Editio
by Kieso, Warfield Chapter 1 - 23 Comple
,Table of Contents
W W
1WTheWEnvironmentWandWConceptualWFrameworkWofWFinancialWReporting
2WTheWAccountingWInformationWSystem
3WIncomeWStatement,WRelatedWInformation,WandWRevenueWRecognition
4WBalanceWSheetWandWStatementWofWCashWFlows
5WAccountingWandWtheWTimeWValueWofWMoney
6WCashWandWReceivables
7WValuationWofWInventories:WAWCost-BasisWApproach
8WInventories:WAdditionalWValuationWIssues
9WAcquisitionWandWDispositionWofWProperty,WPlant,WandWEquipment
10WDepreciation,WImpairments,WandWDepletion
11WIntangibleWAssets
12WCurrentWLiabilitiesWandWContingencies
13WLong-TermWLiabilities
14WStockholders’WEquity
15WDilutiveWSecuritiesWandWEarningsWperWShare
16WInvestments
17WRevenueWRecognition
18WAccountingWforWIncomeWTaxes
19WAccountingWforWPensionsWandWPostretirementWBenefits
20WAccountingWforWLeases
21WAccountingWChangesWandWErrorWAnalysis
22WStatementWofWCashWFlows
23WFullWDisclosureWinWFinancialWReportingW
, Chapter 1 W
Financial Accounting and Accounting Standards
W W W W
Assignment Classification Table (By Topic)
W W W W
Topics Questions Brief Exercises Critical
Exercises Thinking
1. EnvironmentW of 1,2, W3,4 1 1 1
accounting,Wprinciples,
objectives,W standards,
accountingtheory.
2. Authoritative 5,6, W7,8 2 2 2
pronouncementsWand
rule-makingWbodies.
3. ConceptualW framework- 9,W 10 3 3,4
general,W objectiveW of
financialWreporting.
4. QualitativeWcharacteristicsWofW 11,12,W13,W14,W 3,4, W5, W6, W7 4,5,6 5,W 10
accounting. 15,W16,17
5. ElementsWof 18,W19 8,W 9 7
financial
statements.
6. BasicWassumptionsWand 20,W21,W 22,W23, 10,W11,W12,W 4,W 8,W9,W 10, 6,W 7,W8,W 9,W 11
principles. 24,W25,W 26,W 27, 13,W14W 11,W12
2 8,W 29,W 30,31
7. CostW constraint. 32,33,34
8. RoleWofWpressureWgroups. 35,W36 12,W14,W 15,W 16,
17
9. EthicalWissues. 37,W38,39,40 13
CopyrightW©W2022WWILEY Kieso,WIntermediateWAccounting,W18/e,WSolutionsWManua (ForW InstructorWUseWOnly) 5-1-1
l
,W
Assignment Classification Table (By Learning Objective)
W W W W W
LearningWObjectives Questions Brief ExercisesW Critical
Exercises Thinking
1. DescribeWtheWfinancialWreporting 1,W2,W3,W4, 1,W2 1,W2 1
environment,WmajorW standard- 5,W6,W7,W8
settingWbodies,WandWtheWmeaning
ofWgenerallyWacceptedWaccounting
principles(GAAP).
2. DescribeWtheWcomponents Wand 9,W 10,W 11,W12, 3,W5,W6, 3,W4,W 5,W6,W7W 2,3,4,W5,
usefulnessW ofW theWconceptual 13,W 14,W15,W 16, 7,W8,9 10
framework. 17,W18,W19
3. DiscussWtheWbasicWassumptions 20,W 21,W 22,W23, 4,W 10,W 11, 8,W9,W 10,W11,W 6,W 7,W 8,W 9,
andW principlesW ofW accounting. 24,W 25,W26,W 27, 12,W13,W14W 12 11,W12
2 8,W 29,W31,
3 2,W33,W34
4. IdentifyWtheWmajorWchallengesW in 30,W35,W 36,W 37, 2 11,W13,W14,
theWfinancialW reporting 38,W39,40 15,W16
environment.
Assignment Characteristics Table (Time on Task)
W W W W W
Item Description LevelW of Time
Difficulty (minutes)
E1.1 NeedWforW GAAP. Simple 15-20
E1.2 FinancialW reportingW andW accountingW standards. Simple 15-20
E1.3 Usefulness,W objectiveW ofW financialW reporting. Simple 15-20
E1.4 Usefulness,W objectiveW ofW financialW reporting, Simple 15-20
qualitativeWcharacteristics.
E1.5 QualitativeW characteristics. Moderate 20-30
E1.6 QualitativeW characteristics. Simple 15-20
E1.7 ElementsW ofW financialW statements. Simple 15-20
E1.8 Assumptions,Wprinciples,W andW constraint. Simple 15-20
E1.9 Assumptions,Wprinciples,W andW constraint. Moderate 20-25
E1.10 FullWdisclosureW principle. Complex 20-25
E1.11 AccountingWprinciplesW andW assumptions- Moderate 20-25
E1.12 AccountingWprinciples-comprehensive. Moderate 20-25
CT1.1 SecuritiesW andW ExchangeW Commission. Moderate 30-40
CT1.2 ConceptualWframework-general. Simple 20-25
CT1.3 ConceptualWframework-general. Simple 25-35
CT1.4 ObjectiveW ofW financialW reporting. Moderate 25-35
CT1.5 QualitativeW characteristics. Moderate 30-35
5-1-2 CopyrightW©W2022WWILEY Kieso,WIntermediateWAccounting,W18/e,WSolutionsWManua (ForW InstructorWUseWOnly)
l
