Intermediate Accounting IFRS 4th Edition
x x x x
by Kieso, Weygandt and Warfield all Chapters 1-
x x x x x x x
24
Copyright x© x 2020 Kieso, xIFRS,4/e, x Solutions (For xInstructor xUse 1-1-
xWiley x Manual xOnly)
, TABLE OF CONTENTS
x x
1 xFinancial xReporting xand xAccounting xStandards x1-
1 x 2 Conceptual
x Framework
x for
x Financial
x
Reporting x2-1
x x 3 xThe xAccounting xInformation
System x3-1
x
4 Income xStatement xand xRelated xInformation x4-1
5 Statement xof xFinancial xPosition xand xStatement xof xCash xFlows
5-1 x 6 xAccounting xand xthe xTime xValue xof xMoney x6-1
x
7 Cash xand xReceivables x7-1
8 Valuation xof xInventories: xA xCost-Basis xApproach x8-
1 x 9 xInventories: xAdditional xValuation xIssues x9-1
10 xAcquisition xand xDisposition xof xProperty, xPlant, xand xEquipment x10-
1 x 11 xDepreciation, xImpairments, xand xDepletion x11-1
12 Intangible xAssets x12-1
13 Current xLiabilities, xProvisions, xand xContingencies x13-
1 x 14 xNon-Current xLiabilities x14-1
15 Equity x15-1
16 Dilutive xSecurities xand xEarnings xper xShare x16-
1 x 17 xInvestments x17-1
18 Revenue xRecognition x18-1
19 Accounting xfor xIncome xTaxes x19-1
20 Accounting xfor xPensions xand xPostretirement xBenefits x20-
1 x 21 xAccounting xfor xLeases x21-1
22 xAccounting xChanges xand xError xAnalysis x22-1
23 xStatement xof xCash xFlows
x23-1
1-1- Copyright x © x2020 xWiley Kieso, xIFRS, x 4/e, xSolutions xManual (For xInstructor xUse xOnly)
,24 xPresentation xand xDisclosure xin xFinancial xReporting x24-1
CHAPTER 1 x
Financial Reporting and Accounting
x x x
Standards x
ASSIGNMENT CLASSIFICATION TABLE
x x
Topics Questions Concepts xfor
x Analysis x
1. Global xmarkets xand xfinancial xreporting. 1, x2, x3, x4 4
Copyright x© x 2020 Kieso, xIFRS,4/e, x Solutions (For xInstructor xUse 1-1-
xWiley x Manual xOnly)
, 2. Objective xof xfinancial xreporting. 5, x6, x7, x8, x9, x10 2, x3
3. Standard-setting xorganizations. 11, x12, x13, x14, 1, x2, x3, x5, x6, x8,
15, x16, x17, x18 x11
9,
4. Financial xreporting xchallenges. 19, x20, x21, 3, x7, x8, x10, x11,
22, x 23, x24, x25 x12
ASSIGNMENT CHARACTERISTICS TABLE
x x
Level Time
Item xof x(minute
Descriptio x Difficul s
x n t xy )
CA1.1 IFRS xand xstandard- Simple 5–10
x CA1. setting. x IFRS xand x Simpl 5–10
CA1.3
2 standard-setting.
xFinancial xreporting xand xaccounting xstandards. e
Simple 15–20
CA1.4 Financial xaccounting. Simple 15–20
CA1.5 Need xfor xIASB. Simple 15–20
CA1.6 IASB xrole xin xstandard-setting. Simple 15–20
CA1.7 Accounting xnumbers xand xthe xenvironment. Simple 10–15
CA1.8 Politicalization xof xIFRS. Complex 15–20
CA1.9 Models xfor xsetting xIFRS. Simple 10–15
CA1.10 Economic xconsequences. Moderate 10–15
CA1.11 Rule-making xIssues. Complex 20–25
CA1.12 Financial xreporting xpressures. Moderate 25–35
1-1- Copyright x © x2020 Kieso, xIFRS, x4/e, xSolutions (For xInstructor xUse
xWiley xManual xOnly)