Written by students who passed Immediately available after payment Read online or as PDF Wrong document? Swap it for free 4.6 TrustPilot
logo-home
Document preview thumbnail
Preview 4 out of 60 pages
Exam (elaborations)

Intermediate Accounting Vol 2: Chapter 12 Financial Liabilities & Provisions

Document preview thumbnail
Preview 4 out of 60 pages

Solution manual for Chapter 12 of Intermediate Accounting Vol 2, covering financial liabilities, provisions, warranties, foreign currency, and discounting under IFRS and ASPE.

Content preview

*+,-./01234331


*,5/11123421 678./019:81;8<=0-=0,./>1
23431 ?0/5<07-.7=851@/-=.1A7B7./>1
234C1 *,B,871*=0-=0,.7=81
D:EE/5./>1F7B/1
1F/<+87<,G1H/I7/J11
FH23421978,8<7,G1G7,K7G7.7/51,8>1-0=I757=851L;9HDM1NNNNNN1 2O1
FH23431978,8<7,G1G7,K7G7.7/51,8>1-0=I757=851LPD?QM1NNNNN1 2O1
FH234C1?0=I757=8R1B/,5:0/B/8.1NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN1 2O1
FH234S1T:,0,8.//1NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN1 2O1
FH234U1?0=I757=8R1J,00,8.V1NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN1 U1
FH234W19=0/7E81<:00/8<V1NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN1 U1
FH234X1Y=./1-,V,KG/1NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN1 U1
FH234Z1@75<=:8.78ER18=./1-,V,KG/1NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN1 2O1
FH234[1@75<=:8.78ER1-0=I757=81NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN1 2O1
FH2342O1*G,557\7<,.7=8R1G7,K7G7.7/51NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN1 2O1
P557E8B/8.1P234211111978,8<7,G1I/05:518=84\78,8<7,G1G7,K7G7.7/5]]N1111111112O1
P234311111*=BB=81\78,8<7,G1G7,K7G7.7/5]]]]]]]11111111112O1
P234C1 *=BB=81\78,8<7,G1G7,K7G7.7/51NNNNNNNNNNNNNNNNNNNNNNNNNNNN1 2O1
P234S1 *=BB=81\78,8<7,G1G7,K7G7.7/5^1.,_/51NNNNNNNNNNNNNNNNN1 3O1
P234U1 *=BB=81\78,8<7,G1G7,K7G7.7/5^1.,_/511NNNNNNNNNNNNNNNN1 3O1
P234W1111119=0/7E81<:00/8<V1-,V,KG/5]]]]]]]]N1111111112O1
P234X1 9=0/7E81<:00/8<V1-,V,KG/51NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN1 2O1
P234Z1 *=BB=81\78,8<7,G1G7,K7G7.7/51,8>1\=0/7E81<:00/8<V13U1
P234[1 ?0=I757=851NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN1 3O1
P2342O1?0=I757=8511NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN1 3O1
P234221?0=I757=851NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN1 3O1
P234231?0=I757=81B/,5:0/B/8.1NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN1 2U1
P2342C1?0=I757=81B/,5:0/B/8.1NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN1 2U1
P2342S1111?0=I757=851̀<=B-/85,./>1,K5/8</5]]]]NNN11111111112U1
P2342U1?0=I757=851̀<=B-/85,./>1,K5/8</51NNNNNNNNNNNNNNNNNN1 2U1
P2342W1?0=I757=851̀J,00,8.V1NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN1 2U1
P2342X1?0=I757=851̀J,00,8.V11NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN1 3O1
P2342Z1?0=I757=851̀J,00,8.V11NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN1 3U1
P2342[1@75<=:8.78E1̀8=478./0/5.18=./1NNNNNNNNNNNNNNNNNNNNNNNNNNN1 2U1
P2343O1@75<=:8.78E1̀G=J478./0/5.18=./11NNNNNNNNNNNNNNNNNNNNNNNN1 3O1
0123451679 632 6454136456


 !"#$ %&& '()'

, *+,-,+./01234560578.93:-056;<;16.536;.=========================. ,>.
*+,-,,./01234560578.?<3@01035.=====================================. +A.
*+,-,B./01234560578.?<3@01035.=====================================. ,A.
*+,-,C./01234560578.?<3@01035.=====================================. ,A.
*+,-,A.D9E110F02E6035.E5G.HDI.=====================================. ,>.
*+,-,J.HDI.==================================================================. ,>.
*+,-,K.L0EM09060;1.N.OIPH.E5G.*HQR..==========================. +>.
*+,-,S.L0EM09060;1.-.*HQR..===========================================. ,>.
*+,-,T.L0EM09060;1.-.*HQR.============================================. ,>.
*+,-B>...Q<3@010351UD356057;520;1.N.OIPH.E5G.*HQRV=.........,>.
*+,-B+.../*OH.N.:E<<E56W.?<3@01035.6<;5GVVVVV===.........+A.
*+,-B,.../*OH.N.?<3@01035.F3<.234?35.<;F45GVVVV........+A.


XYZ[Z\
XYZ[\]^_]\`ab]^cde\ab]^cfe\ab]^cgh\
ijkl[m\nok\pkqrmsrmYl[t\\
u3v.w;xM;<1.3F.y3E<G.3F./0<;263<1.
I<3xv.*223456057.D351496E56.
PRv.z056;<.I45.O523<?3<E6;G..
{|}~|}€
z056;<.I45.O523<?3<E6;G.‚zIOƒ.41;1.OIPH.F3<.F05E520E9.<;?3<6057=.u„;.ME5.93E5.„E1.E.
x050x4x.24<<;56.<E603.13.W34.:099.5;;G.63.M;.2E<;F49.E5G.:E62„.F3<.E5W.0x?E261.35.6„;.
<E603=.†34.„E@;.„EG.E.6347„.W;E<.6„01.W;E<.E5G.FE2;G.E.9311.13.6„;.ME5.F05E52057.01.2<0602E9.
63.W34<.3?;<E60351=..
‡ˆˆ‰}ˆ
+=P;@;54;.<;237506035.x;xM;<1„0?1
,=P;@;54;.<;237506035.74;161
B=H?;20E9.?<3x360351
C=D34?351
A=wE54FE264<;<.L3E5
J=LE:1406
K=zE<<E56W
S=ŠE13905;.163<E7;.6E51
T=I3<;075.24<<;52W.?EWEM9;1
+>=D3x?;51E6;G.EM1;52;1
‹ŒŽŒ‹‘‘’“”•–—˜‘™š‘“••”˜›œœ—žŸ“–Ž’Œ¡œ¢£¤¥
0123451679 632 6454136456


 !"#$ %&& '()!

,+,-./0102-,324567885,3-917,02
:;<=>=?@=AB=CDE?FGFD?AH=HI=BJKFLJ
MDNNDOF?EAGK=APAJG=LAQM<RAHDS=NTA
UVWXWYXWZV[\]][
RG=LA:TA^K=ACD?GB_CGAOFGKAGK=AC@JGDH=BAFJÀDBAGK=AH=HI=BJKFLAF?AGK=ACN@I;A^KFJAOD@NSAI=A_A
OBFGG=?A_EB==H=?GAI=GO==?AGK=AH=HI=BA_?SAaMQ;AA
RG=LAbTA^K=B=AFJAD?=AL=B`DBH_?C=ADINFE_GFD?cAGK=ALBDHFJ=SAJ=B>FC=AFJAH=HI=BJKFLAF?AGK=A
JdFACN@I;A^K=B=AFJA?DAGB_?J`=BAD`AGK=AJ=B>FC=A@?GFNAGK=AH=HI=BJKFLAFJALBD>FS=S;AA
RG=LAeTA^K=ACD?GB_CGALBFC=AFJAf:gcggg;A^K=A?D?hB=`@?S_IN=AS=LDJFGAFJA_?A_S>_?C=AL_iH=?GA
GDO_BSJAGKFJAF?FGF_GFD?À==A_?SAFJAL_BGAD`AGK=AD>=B_NNAGB_?J_CGFD?ALBFC=;AA
RG=LAjTAkDA_NNDC_GFD?AJF?C=AGK=B=AFJAD?NiAD?=AL=B`DBH_?C=ADINFE_GFD?;A
RG=LAPTA^K=AL=B`DBH_?C=ADINFE_GFD?A`DBAGK=AF?FGF_GFD?A`==AFJAJ_GFJ`F=SAD>=BAGK=AL=BFDSAD`A
GFH=AGK_GAGK=AH=HI=BAI=ND?EJAGDAGK=ACN@I;A^K=Af:gcgggAOD@NSAI=AB=CDE?Fl=SAD>=BAGK=A
_>=B_E=AL=BFDSA_AH=HI=BAI=ND?EJ;A^K=B=AJKD@NSAI=A=?D@EKAKFJGDBFC_NAS_G_A_>_FN_IN=AGDA
CDH=A@LAOFGKA_AB=_JD?_IN=A=JGFH_G=;A^K=B=AOD@NSAI=A?DAC_JKACDNN=CGFD?ABFJdAJF?C=AGK=A
_HD@?GAFJAL_FSA@L`BD?G;A
mVVnYo[\]][
RG=LA:TA^K=A_??@_NÀ==AFJA_AOBFGG=?A_EB==H=?GAI=GO==?AGK=AH=HI=BA_?SAaMQ;A
RG=LAbTA^K=B=AFJA_E_F?AD?=AL=B`DBH_?C=ADINFE_GFD?cAGK=AJ=B>FC=ÀDBAGKFJAi=_B;AA
RG=LAeTA^K=À==AD`AfbcgggAFJAGK=AGDG_NACD?GB_CGALBFC=A_?SAFJAB=C=F>=SAF?AbgpPÀDBAGK=AbgpqA
JdFAJ=_JD?;A^KFJAOD@NSAI=A@?=_B?=SAB=>=?@=AOK=?AB=C=F>=S;AA
RG=LAjTA^K=B=AFJA?DA_NNDC_GFD?AJF?C=AGK=B=AFJAD?NiAD?=AL=B`DBH_?C=ADINFE_GFD?;A
RG=LAPTArJJ@HF?EAGK=AJdFAJ=_JD?AED=JA`BDHAs=CA:A@?GFNAt_BCKAe:AfPggAOD@NSAI=A
B=CDE?Fl=SAF?AbgpPA_?SAGK=AB=H_F?S=BAF?AbgpqAOKFCKAOD@NSAI=AGK=AL=BFDSAF?AOKFCKAGK=A
J=B>FC=AFJAL=B`DBH=S;A^K=B=AOD@NSAI=A?DAC_JKACDNN=CGFD?ABFJdAJF?C=AGK=A_HD@?GAFJAL_FSA
@L`BD?G;A
b;<=>=?@=AB=CDE?FGFD?AE@=JGJ
MDNNDOF?EAGK=APAJG=LAQM<RAHDS=NTA
RG=LA:TA^K=ACD?GB_CGAOFGKAGK=AE@=JGAFJAGK=AOBFGG=?ACD?GB_CGAOK=?AGK=iAB=C=F>=AGK=AGFCd=GAGDA
JdFcA?DGAOK=?AGK=AB=J=B>_GFD?AFJAH_S=AJF?C=AGKFJAB=J=B>_GFD?ACD@NSAI=AC_?C=NN=S;AA
0123451679 632 6454136456


 !"#$ %&& '()*

, *+,-./0.12,.-,34536789,.5:;<=7+<58.<>.+2,.3<=2+.+5.>?<.+27+.@7AB.
*+,-.C0.12,.5D,37;;.958+379+.-3<9,.<>.+2,.-3<9,.54.+2,.>?<.+<9?,+B.
*+,-.E0.12,3,.<>.85.7;;597+<58.><89,.+2,3,.<>.58;A.58,.-,34536789,.5:;<=7+<58B.
*+,-.F0.12,.-,34536789,.G5H;@.:,.+2,.3<=2+.+5.>?<.58.+27+.@7AB.12,3,.<>.85.97>2.95;;,9+<58.
3<>?.><89,.+2,.=H,>+.-7A>.:A.93,@<+.973@.G2,8.+2,A.-H3927>,.+2,.+<9?,+B.
CB*-,9<7;.-3565+<58>
I5;;5G<8=.+2,.F.>+,-.JIK*.65@,;0.
*+,-.L0.12,.958+379+.G<+2.+2,.9H>+56,3.<>.+2,.G3<++,8.958+379+.G2,8.+2,A.3,9,<D,.+2,.+<9?,+.
78@.+2,.3<=2+.+5.7.4H+H3,.;,>>58B..
*+,-./0.12,3,.73,.+G5.>,-737+,.-,34536789,.5:;<=7+<58>.+2,.3<=2+.+5.>?<.78@.+2,.3<=2+.+5.+2,.
;,>>58B..
*+,-.C0.12,.+5+7;.958+379+.-3<9,.<>.MLNNB.
*+,-.E0.12<>.-3<9,.G5H;@.8,,@.+5.:,.7;;597+,@.+5.+2,.+G5.>,-737+,.-,34536789,.5:;<=7+<58>.
:7>,@.58.+2,<3.3,;7+<D,.47<3.D7;H,B.
I7<3.D7;H,.>?<.-7>>. ON.P.QLBFR.S.LNN.P.MQLBFN.
I7<3.D7;H,.;,>>58. FN.P.COBFR.S.LNN.P.MCOBFN.
15+7;.47<3.D7;H,. LCN.
*+,-.F0.12,.MQLBFN.7;;597+,@.+5.+2,.-,34536789,.5:;<=7+<58.453.+2,.>?<.-7>>.G5H;@.:,.
>7+<>4<,@.58.+2,.@7A.+27+.+2,A.>?<B.I53.+2,.MCOBFNT.+2,.-,34536789,.5:;<=7+<58.G5H;@.:,.
>7+<>4<,@.58.+2,.@7A.+2,A.+7?,.+2,.;,>>58B.12,3,.G5H;@.:,.85.97>2.95;;,9+<58.3<>?.7>>H6<8=.
7.93,@<+.973@.<>.H>,@.+5.-H3927>,.+2,.>-,9<7;.-7>>B.
EBU5H-58>
J+.6H>+.:,.@,+,36<8,@.<4.78.,95856<9.;5>>.G5H;@.599H3.453.+2,.95H-58>B.12,.95H-58>.73,.
453.MF.78@.+2,.-3<9,.54.7.>?<.-7>>.<>.MONB.12<>.<>.7.6<853.765H8+.956-73,@.+5.+2,.-3<9,.54.
+2,.>?<.-7>>.>5.VIJ.G5H;@.>+<;;.:,.>,;;<8=.+2,.>?<.-7>>.7+.7.-354<+B.12,3,453,T.+2,.95H-58>.
>25H;@.58;A.:,.3,95=8<W,@.7>.7.95>+.G2,8.+2,A.73,.3,@,,6,@B.
FBX78H479+H3,3.Y578
12,.678H479+H3,3.54.+2,.>?<.;<4+.27>.-35D<@,@.7.NR.<8+,3,>+.;578B.12<>.<>.54+,8.3,4,33,@.+5.
7>.7.@,7;,3.;578B.12,.;578.<>.,<+2,3.6,7>H3,@.<8.IZ1[Y.53.5+2,3.;<7:<;<+<,>B.X5>+.;<7:<;<+<,>.
\]^_`]a\ba`b̀cdaefghibjkabdffeilmmhnopqdg_nc]rms^tuv
0123451679 632 6454136456


 !"#$ %&& '()(

Document information

Uploaded on
July 16, 2026
Number of pages
60
Written in
2025/2026
Type
Exam (elaborations)
Contains
Questions & answers
$17.49

Wrong document? Swap it for free Within 14 days of purchase and before downloading, you can choose a different document. You can simply spend the amount again.
Written by students who passed
Immediately available after payment
Read online or as PDF

Seller avatar
LECTSAMWELI
5.0
(1)
Sold
5
Followers
1
Items
831
Last sold
5 days ago



Why students choose Stuvia

Created by fellow students, verified by reviews

Quality you can trust: written by students who passed their tests and reviewed by others who've used these notes.

Didn't get what you expected? Choose another document

No worries! You can instantly pick a different document that better fits what you're looking for.

Pay as you like, start learning right away

No subscription, no commitments. Pay the way you're used to via credit card and download your PDF document instantly.

Student with book image

“Bought, downloaded, and aced it. It really can be that simple.”

Alisha Student

Working on your references?

Create accurate citations in APA, MLA and Harvard with our free citation generator.

Working on your references?

Frequently asked questions