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SolutionhmanualhforhIntermediatehAccounti
ng,h Volumeh 2,h 13thh CanadianhEditionhbyhD
onaldhE.hKieso
FULLhDOWNLOADhLINK:hHTTPS://QIDIANTIKU.COM/SOLUTION-
hMANUAL-FOR-INTERMEDIATE-ACCOUNTING-VOLUME-2-13TH-
hCANADIAN-EDITION-BY-DONALD-E-KIESO.SHTML
CHAPTERh13
NON-FINANCIALhANDh CURRENTh LIABILITIES
Learningh Objectives
1. Understandhthehimportancehofhnon-
financialhandhcurrenthliabilitieshfromhahbusinesshperspe
ctive.
2. Definehliabilities,hdistinguishhfinancialhliabilitieshfromhother
liabilities,handhidentifyhhowhtheyharehmeasured.
3. Definehcurrenthliabilitieshandhidentifyhandhaccounthforhcomm
onhtypeshofhcurrenthliabilities.
4. Identifyhandhaccounthforhthehmajorhtypeshofhemployee-related
liabilities.
5. Explainhthehrecognition,hmeasurement,handhdisclosur
ehrequirementshforhdecommissioninghandhrestoration
hobligations.
6. Explainhthehissueshandhaccounthforhproducthguarantees,hother
customerhprogramhobligations,handhunearnedhrevenue.
7. Explainhandhaccounthforhcontingencieshandhuncertainh
commitments,handhidentifyhthehaccountinghandhreporti
nghrequirementshforhguaranteeshandhcommitments.
8. Indicatehhowhnon-
financialhandhcurrenthliabilitiesharehpresentedhandh
analyzed.
9. IdentifyhdifferenceshinhaccountinghbetweenhIFRShandhASP
E,handhwhathchangesharehexpectedhinhthehnearhfuture.
SolutionshManual 13-1 Chapterh13
SummaryhofhQuestionshbyhLearninghObjectiveshandhBloom’shTaxonomy
Ite LO LOhh BT hhIt LOhh BT hh Itehh LOhh BT hh Itehh LOh BT
BTh It e
e
m m m m
mhBriefhExercises
1. 1 Chhhhh8. 3 APh 15. 4 APh22. 5,9 APh 29.h 6,9h A
P
2. 3 APh 9. 3 APh 16. 4 APh23. 6 APh 30.h 7,9h A
P
3. 3 APh10. 3 APh 17. 4 APh24. 6 APh 31. 7 AP
4. 3 APh 11. 3 APh 18. 4 APh25. 6 APh 32. 8 AN
5. 3 APh12. 3 APh 19. 4 APh26. 6 APh 33. 8 AN
6. 2,3 APh13. 3,9 Ch 20. 2,5 APh27. 6 APh 34. 8 AN
7. 3 APh14. 3,9 Ch 21. 5,9 APh28. 6 APh 34. 8 AN
Exercises
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1. 2,9 Chhhhh8.h 3,8,9h APh 15.hhh 5,9hhhh APh 22.hhh 6,9h APh 29.h 7,9hhh C
2. 3 APhhh 9.h 3,8,9h APh 16.hhhh 5,9hhhh APh 23.hhh 6,9h APh 30.hhh 8hhh AN
3. 3 APh 10.hhhhh4hhhh APh 17. 6 APh 24.hhh 6,9h APh 31.hhh 8hhh AN
4. 3,9 APh 11.hhhhh 4hhhh APh 18.h 3,4,6h APh 25.hhhh 6hhhh APh 32.hhh 8hhh AN
5 3 APh 12 4hhhh APh 19hhhhh 6h9hhh APh 26hhhh 6h9h AP
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SolutionshManual 13-1 Chapterh13
SummaryhofhQuestionshbyhLearninghObjectiveshandhBloom’shTaxonomy
Ite LO LOhh BT hhIt LOhh BT hh Itehh LOhh BT hh Itehh LOh BT
BTh It e
e
m m m m
mhBriefhExercises
1. 1 Chhhhh8. 3 APh 15. 4 APh22. 5,9 APh 29.h 6,9h A
P
2. 3 APh 9. 3 APh 16. 4 APh23. 6 APh 30.h 7,9h A
P
3. 3 APh10. 3 APh 17. 4 APh24. 6 APh 31. 7 AP
4. 3 APh 11. 3 APh 18. 4 APh25. 6 APh 32. 8 AN
5. 3 APh12. 3 APh 19. 4 APh26. 6 APh 33. 8 AN
6. 2,3 APh13. 3,9 Ch 20. 2,5 APh27. 6 APh 34. 8 AN
7. 3 APh14. 3,9 Ch 21. 5,9 APh28. 6 APh 34. 8 AN
Exercises
1. 2,9 Chhhhh8.h 3,8,9h APh 15.hhh 5,9hhhh APh 22.hhh 6,9h APh 29.h 7,9hhh C
2. 3 APhhh 9.h 3,8,9h APh 16.hhhh 5,9hhhh APh 23.hhh 6,9h APh 30.hhh 8hhh AN
3. 3 APh 10.hhhhh4hhhh APh 17. 6 APh 24.hhh 6,9h APh 31.hhh 8hhh AN
4. 3,9 APh 11.hhhhh 4hhhh APh 18.h 3,4,6h APh 25.hhhh 6hhhh APh 32.hhh 8hhh AN
5. 3 APh 12.hhhhh4hhhh APh 19.hhhh 6,9hhhh APh 26.hhh 6,9h AP
6. 3,9 APh 13.hhhh 4hhhh APh 20.h 6,8,9h APh 27.hhhh 6hhhh AP
7.h 3,4,6,7,9hhh Chhh14.hhh 4,9hhh ANh 21.hhhh 6,9hhhh APh 28.hhhh 6hhhh AP
Problems
1.hhh 2,3,5,9hhh APhhh 5.hhhhh 4hhhh APh 9.h 6,7,9h APh 13.hhh 6,9h APh 17.h 7,8,h AP
9
2. 2,3 APhhh 6.hhhhh 4hhhh APh 10.h6,7,10h APh 14.h 6,8,9h AP
3.h 2,3,4,6,9h APhhh 7.hhh 4,9hhh ANh 11.hhh 6,8hhhh APh 15.hhh 6,9h AP
4.hhh 2,3,5,6hhh APhhh 8.hhh 5,7hhh APh 12.h 6,7,9h APh 16.hhh 7,8h AP
Cases
1. 6,9 ANhhhh 2. 3.
IntegratedhCases
1. 7 ANhhh 2.hhhhh 7hhhh APhhh 3. 7 AP
Researchh andhAnalysis
1.hhhhh 5,6,7hhhhh APh 3.hhh 6,7,8h APh 5.hhhhh 6,7hhh APh 6.hhhh 4,8h APh 7.h 2,6,h AN
7
2.hhhhh 3,7,8hhhhh APh 4.h 3,5,6,h AP
8
SolutionshManual 13-2 Chapterh13
Legend:hThehfollowinghabbreviationshwillhappearhthroughouththehsolutio
nshmanualhfile.
LO Learninghobjective
BT
Bloom'shTa
xonomyhK
Knowledge
C Comprehension
AP Application
AN Analysis
S Synthesis
E
EvaluationhDifficul
ty: Levelhofhdifficulty
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S Simple
M Moderate
C Complex
Time: Estimatedhtimehtohcompletehinhminutes
AACSB
AssociationhtohAdvancehCollegi
atehSchoolshofhBusinesshCommunication
Communication
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