Codification Research Case
CHAPTER 16
Investments
19-1-1180Copyright © 2022 WILEY Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)
, Codification Research Case (Continued)
Assignment Classification Table (By Topic)
Brief Critical
Topics Questions Exercises Exercises Problems Thinking
1. Debt securities. 1, 2, 3, 13 1 6
(a) Held-to-maturity. 4, 5, 7, 8, 1, 3,10 2, 3, 5 1, 7
10, 13, 21
(b) Trading. 4, 6, 7, 8, 4 1, 3
10, 21
(c) Available-for-sale. 4, 7, 8, 9, 2 4, 9 1, 2, 3, 4, 1, 3
10, 11, 21 7, 9
2. Bond amortization. 8, 9 1, 2, 3 3, 4, 5 1, 2, 3
3. Equity securities. 1, 12, 16 1 6
(a) less than 20% 7, 10, 14,15 5, 6, 8 6, 7, 8, 11, 3, 5, 6 , 8 1, 2
12, 16, 19, 20 10, 11
(b) 20 – 50% (Equity method). 6, 7, 8, 10, 6, 7 12, 13, 14, 6, 8 1, 4, 5
15, 16, 17,
15, 16, 17, 19, 20
18, 19, 20
4. Comprehensive income. 22 9 10 9, 10, 11
5. Disclosures of investments. 18 10 8, 9, 10,
11
6. Fair value option. 26, 27, 28 12, 13 19, 20, 21
7. Impairments. 24, 25 10, 11 18, 22, 23 3
8. Transfers between 23 1, 3, 6
categories.
*9. Derivatives. 29, 30, 31, 24, 25, 26, 12, 13, 14, 15,
27, 28, 29 16, 17
32, 33, 34,
35, 36
*This material is dealt with in an Appendix to the chapter.
Copyright © 2022 WILEY Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only) 19-1-1181
,
, Assignment Classification Table (By Learning Objective)
Learning Objectives Brief Critical
Questions Exercises Exercises Problems Thinking
1, 2, 3, 4, 5,
1. Describe the 1, 2, 3, 4 1, 2, 3, 4, 5, 1, 2, 3, 4, 7 1, 3
6, 7, 8, 9, 9, 21
accounting for 10, 11
investments in debt
securities.
2. Describe the 12, 13, 14, 5, 6, 8, 9, 1, 6, 7, 8, 11, 3, 5, 6, 8, 2
accounting for 15 12, 14, 15, 9, 10, 11
investments in 16, 19, 20,
equity securities. 21
3. Explain the equity 16, 17, 18, 7 12, 13, 8 4, 5
and consolidation 19, 20 16, 17
methods of
accounting.
4. Evaluate other 21, 22, 23, 9, 10, 11, 10, 18, 19, 9, 11 6
major issues related 24, 25, 26, 12,13 20, 21, 22,
to investments in 27, 28 23
debt and equity
securities.
*5. Describe the uses of 29, 30 24, 28 12, 13, 14
and accounting for
derivatives.
*6. Explain the 31, 32, 34, 25, 26, 27, 15, 16, 17
accounting for 35 29
hedges.
*7. Identify special 33, 34, 35,
reporting issues for 36
derivatives that
cause unique
accounting
problems.
*8. Describe required
fair value
disclosures.
Copyright © 2022 WILEY Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only) 19-1-1181
CHAPTER 16
Investments
19-1-1180Copyright © 2022 WILEY Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)
, Codification Research Case (Continued)
Assignment Classification Table (By Topic)
Brief Critical
Topics Questions Exercises Exercises Problems Thinking
1. Debt securities. 1, 2, 3, 13 1 6
(a) Held-to-maturity. 4, 5, 7, 8, 1, 3,10 2, 3, 5 1, 7
10, 13, 21
(b) Trading. 4, 6, 7, 8, 4 1, 3
10, 21
(c) Available-for-sale. 4, 7, 8, 9, 2 4, 9 1, 2, 3, 4, 1, 3
10, 11, 21 7, 9
2. Bond amortization. 8, 9 1, 2, 3 3, 4, 5 1, 2, 3
3. Equity securities. 1, 12, 16 1 6
(a) less than 20% 7, 10, 14,15 5, 6, 8 6, 7, 8, 11, 3, 5, 6 , 8 1, 2
12, 16, 19, 20 10, 11
(b) 20 – 50% (Equity method). 6, 7, 8, 10, 6, 7 12, 13, 14, 6, 8 1, 4, 5
15, 16, 17,
15, 16, 17, 19, 20
18, 19, 20
4. Comprehensive income. 22 9 10 9, 10, 11
5. Disclosures of investments. 18 10 8, 9, 10,
11
6. Fair value option. 26, 27, 28 12, 13 19, 20, 21
7. Impairments. 24, 25 10, 11 18, 22, 23 3
8. Transfers between 23 1, 3, 6
categories.
*9. Derivatives. 29, 30, 31, 24, 25, 26, 12, 13, 14, 15,
27, 28, 29 16, 17
32, 33, 34,
35, 36
*This material is dealt with in an Appendix to the chapter.
Copyright © 2022 WILEY Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only) 19-1-1181
,
, Assignment Classification Table (By Learning Objective)
Learning Objectives Brief Critical
Questions Exercises Exercises Problems Thinking
1, 2, 3, 4, 5,
1. Describe the 1, 2, 3, 4 1, 2, 3, 4, 5, 1, 2, 3, 4, 7 1, 3
6, 7, 8, 9, 9, 21
accounting for 10, 11
investments in debt
securities.
2. Describe the 12, 13, 14, 5, 6, 8, 9, 1, 6, 7, 8, 11, 3, 5, 6, 8, 2
accounting for 15 12, 14, 15, 9, 10, 11
investments in 16, 19, 20,
equity securities. 21
3. Explain the equity 16, 17, 18, 7 12, 13, 8 4, 5
and consolidation 19, 20 16, 17
methods of
accounting.
4. Evaluate other 21, 22, 23, 9, 10, 11, 10, 18, 19, 9, 11 6
major issues related 24, 25, 26, 12,13 20, 21, 22,
to investments in 27, 28 23
debt and equity
securities.
*5. Describe the uses of 29, 30 24, 28 12, 13, 14
and accounting for
derivatives.
*6. Explain the 31, 32, 34, 25, 26, 27, 15, 16, 17
accounting for 35 29
hedges.
*7. Identify special 33, 34, 35,
reporting issues for 36
derivatives that
cause unique
accounting
problems.
*8. Describe required
fair value
disclosures.
Copyright © 2022 WILEY Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only) 19-1-1181
