Codification Research Case (Continued)
CHAPTER 18
Accounting for Income Taxes
Assignment Classification Table (By Topic)
Brief Critical
Topics Questions Exercises Exercises Problems Thinking
1. Reconcile pretax financial income 1, 14 1, 2, 3, 4, 5, 1, 2, 3, 4, 8
with taxable income. 10, 16, 18, 19
2. Identify temporary and permanent 3, 4, 12, 13 4, 5, 6, 7 2, 3, 4 3, 4, 5
differences.
3. Determine deferred income taxes 5, 6, 8, 9, 1, 2, 3, 4, 1, 3, 4, 5, 7, 8, 3, 4, 8, 9 2
and related items— 10, 13 5, 6, 7, 9 10, 12, 13,
single tax rate. 17
4. Classification of deferred 11 15,3 7, 8, 9, 14, 16, 3, 6, 7, 8 2, 3, 5
taxes. 17, 18, 19, 20
5. Determine deferred income taxes 10 2, 11, 14, 15, 16, 1, 2, 6, 7 1, 6, 7
and related items— multiple tax 18, 19
rates, expected future income.
6. Determine deferred taxes, multiple 10
rates, expected future losses.
7. Carryback and carryforward 16, 17, 18 12, 13, 14, 21, 22, 23, 24, 5
of NOL. *15, *16 25, *26, *27
8. Change in enacted future 14 11 14 2, 7 5, 6
tax rate.
9. Tracking temporary differences 8, 15 2, 7
through reversal.
10. Income statement presentation. 9, 10 8 1, 2, 3, 4, 5, 7, 1, 2, 3, 5, 7,
10, 14, 17, 22, 8, 9
23, 24, 25, 27
11. Conceptual issues—tax 1, 2, 7 7 1, 2, 7
allocation.
Copyright © 2022 WILEY Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only) 19-1-1403
,Codification
12.Research Case (Continued)
Valuation allowance—deferred tax 7, 18 7 7, 12, 13, 23, 24,
asset. 25
13. Disclosure and other issues. 15, 19
*This material is addressed in the appendix.
19-1-1404Copyright © 2022 WILEY Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)
,
, Assignment Classification Table (By Learning Objective)
Learning Objectives Brief Critical
Questions Exercises Exercises Problems Thinking
1. Describe the 1, 2, 3, 4, 5, 6, 1, 2, 3, 4, 5, 6, 1, 2, 3, 4, 5, 6, 1, 2, 3, 4, 6, 1, 2, 3, 4, 5, 6,
fundamentals of 7, 8, 9, 10, 11 7, 8, 9, 10 7, 8, 10, 11, 12, 7, 8, 9 7
accounting for 13, 14, 15, 16,
income taxes. 17, 18, 19, 20
2. Identify additional 12, 13, 14, 15 3, 4, 5, 6, 7, 8, 1, 2, 3, 4, 5, 6, 1, 2, 3, 4, 7, 3, 4, 5, 6
issues in accounting 9, 10, 11 7, 8, 10, 11, 12, 8, 9
for income taxes. 13, 14, 15, 16,
17, 18, 19, 20
3. Explain the 16, 17, 18 12, 13, 14 21, 22, 23, 24, 5 6
accounting for loss 25, 26, 27
carryforwards.
4. Describe the 15, 19 14 9, 14, 19, 20 1, 3, 6, 7, 8,
presentation of 9
deferred income
taxes in financial
statements.
5. Apply the concepts
and procedures of
interperiod tax
allocation.
*6. Explain the 15, 16 26, 27
accounting for loss
carrybacks.
*This material is addressed in the appendix.
19-1-1404Copyright © 2022 WILEY Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)
CHAPTER 18
Accounting for Income Taxes
Assignment Classification Table (By Topic)
Brief Critical
Topics Questions Exercises Exercises Problems Thinking
1. Reconcile pretax financial income 1, 14 1, 2, 3, 4, 5, 1, 2, 3, 4, 8
with taxable income. 10, 16, 18, 19
2. Identify temporary and permanent 3, 4, 12, 13 4, 5, 6, 7 2, 3, 4 3, 4, 5
differences.
3. Determine deferred income taxes 5, 6, 8, 9, 1, 2, 3, 4, 1, 3, 4, 5, 7, 8, 3, 4, 8, 9 2
and related items— 10, 13 5, 6, 7, 9 10, 12, 13,
single tax rate. 17
4. Classification of deferred 11 15,3 7, 8, 9, 14, 16, 3, 6, 7, 8 2, 3, 5
taxes. 17, 18, 19, 20
5. Determine deferred income taxes 10 2, 11, 14, 15, 16, 1, 2, 6, 7 1, 6, 7
and related items— multiple tax 18, 19
rates, expected future income.
6. Determine deferred taxes, multiple 10
rates, expected future losses.
7. Carryback and carryforward 16, 17, 18 12, 13, 14, 21, 22, 23, 24, 5
of NOL. *15, *16 25, *26, *27
8. Change in enacted future 14 11 14 2, 7 5, 6
tax rate.
9. Tracking temporary differences 8, 15 2, 7
through reversal.
10. Income statement presentation. 9, 10 8 1, 2, 3, 4, 5, 7, 1, 2, 3, 5, 7,
10, 14, 17, 22, 8, 9
23, 24, 25, 27
11. Conceptual issues—tax 1, 2, 7 7 1, 2, 7
allocation.
Copyright © 2022 WILEY Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only) 19-1-1403
,Codification
12.Research Case (Continued)
Valuation allowance—deferred tax 7, 18 7 7, 12, 13, 23, 24,
asset. 25
13. Disclosure and other issues. 15, 19
*This material is addressed in the appendix.
19-1-1404Copyright © 2022 WILEY Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)
,
, Assignment Classification Table (By Learning Objective)
Learning Objectives Brief Critical
Questions Exercises Exercises Problems Thinking
1. Describe the 1, 2, 3, 4, 5, 6, 1, 2, 3, 4, 5, 6, 1, 2, 3, 4, 5, 6, 1, 2, 3, 4, 6, 1, 2, 3, 4, 5, 6,
fundamentals of 7, 8, 9, 10, 11 7, 8, 9, 10 7, 8, 10, 11, 12, 7, 8, 9 7
accounting for 13, 14, 15, 16,
income taxes. 17, 18, 19, 20
2. Identify additional 12, 13, 14, 15 3, 4, 5, 6, 7, 8, 1, 2, 3, 4, 5, 6, 1, 2, 3, 4, 7, 3, 4, 5, 6
issues in accounting 9, 10, 11 7, 8, 10, 11, 12, 8, 9
for income taxes. 13, 14, 15, 16,
17, 18, 19, 20
3. Explain the 16, 17, 18 12, 13, 14 21, 22, 23, 24, 5 6
accounting for loss 25, 26, 27
carryforwards.
4. Describe the 15, 19 14 9, 14, 19, 20 1, 3, 6, 7, 8,
presentation of 9
deferred income
taxes in financial
statements.
5. Apply the concepts
and procedures of
interperiod tax
allocation.
*6. Explain the 15, 16 26, 27
accounting for loss
carrybacks.
*This material is addressed in the appendix.
19-1-1404Copyright © 2022 WILEY Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)
