10/15/24, 9:36 Kieso IFRS2e SM Ch11 - Solution Manual for book exercise
AM intermediate a…
CHAPTER 11
Depreciation, Impairments, and
Depletion
ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)
Brief Concepts
Topics Questions Exercise Exercises Problems for
s Analysis
1. Depreciation methods; 1, 2, 3, 4, 5, 1, 2, 3, 4, 1, 2, 3 1, 2, 3, 4
5,
meaning of 6, 10, 13, 8, 14, 15
depreciation; 19,
choice of depreciation 20, 28
methods.
2. Computation of 7, 8, 9, 1, 2, 3, 4 1, 2, 3, 4, 1, 2, 3, 4, 1, 2
depreciation. 12, 30 5, 6, 7, 5, 6, 7, 8
10, 15
3. Depreciation base. 2, 7 5 8, 14, 18 1, 2, 3, 2
5, 6
4. Errors; changes in 12 7 11, 12, 3, 4 2
estimate. 13, 14
5. Depreciation of partial 14 2, 3, 4 3, 4, 5, 6, 1, 2, 3,
periods. 7, 15 6, 7
6. Component 11 6, 8 9, 16, 17
depreciation.
7. Impairment of value. 15, 16, 17, 9 18, 19, 20 9, 10
18, 28
8. Depletion. 20, 21, 22, 10 21, 22, 23 11, 12
23, 24
9. Ratio analysis. 27 12 28
10. Convergence. 28, 29
*11 Revaluation 25, 26, 28, 11 24, 25, 26, 13, 14
. accounting.
29, 30 27, 29
*This material is covered in an appendix to the chapter.
Copyright © 2014 John Wiley & Sons, Inc. Kieso, IFRS, 2/e, Solutions Manual (For 11-1
Instructor Use Only)
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,10/15/24, 9:36 Kieso IFRS2e SM Ch11 - Solution Manual for book exercise
AM intermediate a…
ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)
Brief
Learning Exercises Exercises Problems
Objectives
1. Explain the concept of depreciation.
2. Identify the factors involved in the 2, 3, 4, 5, 1, 2, 3, 4, 5, 6, 1, 2, 3,
depreciation 7
process. 7, 8, 9, 10, 11, 4, 5, 6,
12, 13, 14, 15 7, 8
3. Compare activity, straight-line and 1, 2, 3, 4, 1, 2, 3, 4, 5, 6, 1, 2, 3,
diminishing- 7 4,
charge methods of depreciation. 7, 8, 9, 10, 11, 5, 6, 7,
12, 13, 14, 15 8, 12
4. Explain component depreciation. 6, 8 9, 16, 17
5. Explain the accounting issues related to 9 18, 19, 20 9, 10
asset impairment.
6. Explain the accounting 10 21, 22, 23 11, 12
procedures for depletion of
mineral resources.
7. Explain the accounting for revaluations. 11 24, 25, 26, 5, 13,
14
27, 29
8. Explain how to report and analyze 12 28
property, plant, equipment, and
mineral resources.
*9. Explain revaluation accounting 11 29 13, 14
procedures.
11-2 Copyright © 2014 John Wiley & Sons, Inc. Kieso, IFRS, 2/e, Solutions Manual (For Instructor Use Only)
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,10/15/24, 9:36 Kieso IFRS2e SM Ch11 - Solution Manual for book exercise
AM intermediate a…
ASSIGNMENT CHARACTERISTICS TABLE
Level Time
Item of (minute
Difficult s)
Description y
E11-1 Depreciation computations—SL, SYD, DDB. Simple 15–20
E11-2 Depreciation—conceptual understanding. Moderate 20–25
E11-3 Depreciation computations—SYD, DDB—partial periods. Simple
15–20
E11-4 Depreciation computations—five methods. Simple 15–25
E11-5 Depreciation computations—four methods. Simple 20–25
E11-6 Depreciation computations—five methods, partial periods. Moderate20–30
E11-7 Different methods of depreciation. Simple 25–35
E11-8 Depreciation computation—replacement, Moderate 20–25
nonmonetary exchange.
E11-9 Component depreciation. Simple 15–20
E11-10 Depreciation computations, SYD. Simple 10–15
E11-11 Depreciation—change in estimate. Simple 10–15
E11-12 Depreciation computation—addition, change in estimate. Simple
20–25
E11-13 Depreciation—replacement, change in estimate. Simple 15–20
E11-14 Error analysis and depreciation, SL and SYD. Moderate 20–25
E11-15 Depreciation for fractional periods. Moderate 25–35
E11-16 Component depreciation. Simple 10–15
E11-17 Component depreciation. Simple 10–15
E11-18 Impairment. Simple 10–15
E11-19 Impairment. Simple 15–20
E11-20 Impairment. Simple 15–20
E11-21 Depletion computations—oil. Simple 10–15
E11-22 Depletion computations—mining. Simple 15–20
E11-23 Depletion computations—minerals. Simple 15–20
E11-24 Revaluation accounting. Simple 10–15
E11-25 Revaluation accounting. Simple 10–15
E11-26 Revaluation accounting. Moderate 15–20
E11-27 Revaluation accounting. Moderate 10–15
E11-28 Ratio analysis. Moderate 15–20
*E11-29 Revaluation accounting. Moderate 20–25
P11-1 Depreciation for partial period—SL, SYD, and DDB. Simple 25–30
P11-2 Depreciation for partial periods—SL, Act., SYD, and DDB. Simple
25–35
P11-3 Depreciation—SYD, Act., SL, and DDB. Moderate 40–50
P11-4 Depreciation and error analysis. Complex 45–60
P11-5 Comprehensive property, plant, and equipment problem. Moderate
25–35
P11-6 Comprehensive depreciation computations. Complex 45–60
P11-7 Depreciation for partial periods—SL, Moderate 30–35
Act., SYD, and DDB.
Copyright © 2014 John Wiley & Sons, Inc. Kieso, IFRS, 2/e, Solutions Manual (For
Instructor Use Only)
11-3
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, 10/15/24, 9:36 Kieso IFRS2e SM Ch11 - Solution Manual for book exercise
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ASSIGNMENT CHARACTERISTICS TABLE (Continued)
Item
Level Time
Description of (minute
Difficult s)
y
P11-8 Depreciation methods. Moderate 25–35
P11-9 Impairment. Moderate 15–25
P11-10 Impairment. Moderate 30–35
P11-11 Mineral resources. Moderate 15–20
P11-12 Depletion and depreciation—mining. Moderate 25–30
*P11-13 Revaluations. Moderate 20–25
*P11-14 Revaluations. Moderate 25–35
CA11-1 Depreciation basic concepts. Moderate 25–35
CA11-2 Depreciation—strike, units-of-production, obsolescence. Moderate 25–35
CA11-3 Depreciation concepts. Moderate 25–35
CA11-4 Depreciation choice. Moderate 20–25
11-4 Copyright © 2014 John Wiley & Sons, Inc. Kieso, IFRS, 2/e, Solutions Manual (For Instructor Use Only)
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AM intermediate a…
CHAPTER 11
Depreciation, Impairments, and
Depletion
ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)
Brief Concepts
Topics Questions Exercise Exercises Problems for
s Analysis
1. Depreciation methods; 1, 2, 3, 4, 5, 1, 2, 3, 4, 1, 2, 3 1, 2, 3, 4
5,
meaning of 6, 10, 13, 8, 14, 15
depreciation; 19,
choice of depreciation 20, 28
methods.
2. Computation of 7, 8, 9, 1, 2, 3, 4 1, 2, 3, 4, 1, 2, 3, 4, 1, 2
depreciation. 12, 30 5, 6, 7, 5, 6, 7, 8
10, 15
3. Depreciation base. 2, 7 5 8, 14, 18 1, 2, 3, 2
5, 6
4. Errors; changes in 12 7 11, 12, 3, 4 2
estimate. 13, 14
5. Depreciation of partial 14 2, 3, 4 3, 4, 5, 6, 1, 2, 3,
periods. 7, 15 6, 7
6. Component 11 6, 8 9, 16, 17
depreciation.
7. Impairment of value. 15, 16, 17, 9 18, 19, 20 9, 10
18, 28
8. Depletion. 20, 21, 22, 10 21, 22, 23 11, 12
23, 24
9. Ratio analysis. 27 12 28
10. Convergence. 28, 29
*11 Revaluation 25, 26, 28, 11 24, 25, 26, 13, 14
. accounting.
29, 30 27, 29
*This material is covered in an appendix to the chapter.
Copyright © 2014 John Wiley & Sons, Inc. Kieso, IFRS, 2/e, Solutions Manual (For 11-1
Instructor Use Only)
about:bl 1/
,10/15/24, 9:36 Kieso IFRS2e SM Ch11 - Solution Manual for book exercise
AM intermediate a…
ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)
Brief
Learning Exercises Exercises Problems
Objectives
1. Explain the concept of depreciation.
2. Identify the factors involved in the 2, 3, 4, 5, 1, 2, 3, 4, 5, 6, 1, 2, 3,
depreciation 7
process. 7, 8, 9, 10, 11, 4, 5, 6,
12, 13, 14, 15 7, 8
3. Compare activity, straight-line and 1, 2, 3, 4, 1, 2, 3, 4, 5, 6, 1, 2, 3,
diminishing- 7 4,
charge methods of depreciation. 7, 8, 9, 10, 11, 5, 6, 7,
12, 13, 14, 15 8, 12
4. Explain component depreciation. 6, 8 9, 16, 17
5. Explain the accounting issues related to 9 18, 19, 20 9, 10
asset impairment.
6. Explain the accounting 10 21, 22, 23 11, 12
procedures for depletion of
mineral resources.
7. Explain the accounting for revaluations. 11 24, 25, 26, 5, 13,
14
27, 29
8. Explain how to report and analyze 12 28
property, plant, equipment, and
mineral resources.
*9. Explain revaluation accounting 11 29 13, 14
procedures.
11-2 Copyright © 2014 John Wiley & Sons, Inc. Kieso, IFRS, 2/e, Solutions Manual (For Instructor Use Only)
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,10/15/24, 9:36 Kieso IFRS2e SM Ch11 - Solution Manual for book exercise
AM intermediate a…
ASSIGNMENT CHARACTERISTICS TABLE
Level Time
Item of (minute
Difficult s)
Description y
E11-1 Depreciation computations—SL, SYD, DDB. Simple 15–20
E11-2 Depreciation—conceptual understanding. Moderate 20–25
E11-3 Depreciation computations—SYD, DDB—partial periods. Simple
15–20
E11-4 Depreciation computations—five methods. Simple 15–25
E11-5 Depreciation computations—four methods. Simple 20–25
E11-6 Depreciation computations—five methods, partial periods. Moderate20–30
E11-7 Different methods of depreciation. Simple 25–35
E11-8 Depreciation computation—replacement, Moderate 20–25
nonmonetary exchange.
E11-9 Component depreciation. Simple 15–20
E11-10 Depreciation computations, SYD. Simple 10–15
E11-11 Depreciation—change in estimate. Simple 10–15
E11-12 Depreciation computation—addition, change in estimate. Simple
20–25
E11-13 Depreciation—replacement, change in estimate. Simple 15–20
E11-14 Error analysis and depreciation, SL and SYD. Moderate 20–25
E11-15 Depreciation for fractional periods. Moderate 25–35
E11-16 Component depreciation. Simple 10–15
E11-17 Component depreciation. Simple 10–15
E11-18 Impairment. Simple 10–15
E11-19 Impairment. Simple 15–20
E11-20 Impairment. Simple 15–20
E11-21 Depletion computations—oil. Simple 10–15
E11-22 Depletion computations—mining. Simple 15–20
E11-23 Depletion computations—minerals. Simple 15–20
E11-24 Revaluation accounting. Simple 10–15
E11-25 Revaluation accounting. Simple 10–15
E11-26 Revaluation accounting. Moderate 15–20
E11-27 Revaluation accounting. Moderate 10–15
E11-28 Ratio analysis. Moderate 15–20
*E11-29 Revaluation accounting. Moderate 20–25
P11-1 Depreciation for partial period—SL, SYD, and DDB. Simple 25–30
P11-2 Depreciation for partial periods—SL, Act., SYD, and DDB. Simple
25–35
P11-3 Depreciation—SYD, Act., SL, and DDB. Moderate 40–50
P11-4 Depreciation and error analysis. Complex 45–60
P11-5 Comprehensive property, plant, and equipment problem. Moderate
25–35
P11-6 Comprehensive depreciation computations. Complex 45–60
P11-7 Depreciation for partial periods—SL, Moderate 30–35
Act., SYD, and DDB.
Copyright © 2014 John Wiley & Sons, Inc. Kieso, IFRS, 2/e, Solutions Manual (For
Instructor Use Only)
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, 10/15/24, 9:36 Kieso IFRS2e SM Ch11 - Solution Manual for book exercise
AM intermediate a…
ASSIGNMENT CHARACTERISTICS TABLE (Continued)
Item
Level Time
Description of (minute
Difficult s)
y
P11-8 Depreciation methods. Moderate 25–35
P11-9 Impairment. Moderate 15–25
P11-10 Impairment. Moderate 30–35
P11-11 Mineral resources. Moderate 15–20
P11-12 Depletion and depreciation—mining. Moderate 25–30
*P11-13 Revaluations. Moderate 20–25
*P11-14 Revaluations. Moderate 25–35
CA11-1 Depreciation basic concepts. Moderate 25–35
CA11-2 Depreciation—strike, units-of-production, obsolescence. Moderate 25–35
CA11-3 Depreciation concepts. Moderate 25–35
CA11-4 Depreciation choice. Moderate 20–25
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