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SolutionsmanualsforsIntermediatesAccounti
ng,s Volumes 2,s 13ths CanadiansEditionsbysDo
naldsE.sKieso
FULLsDOWNLOADsLINK:sHTTPS://QIDIANTIKU.COM/SOLUTION-
sMANUAL-FOR-INTERMEDIATE-ACCOUNTING-VOLUME-2-13TH-
sCANADIAN-EDITION-BY-DONALD-E-KIESO.SHTML
CHAPTERs13
NON-FINANCIALsANDs CURRENTs LIABILITIES
Learning s Objectives
1. Understandsthesimportancesofsnon-
financialsandscurrentsliabilitiessfromsasbusinesssperspe
ctive.
2. Definesliabilities,sdistinguishsfinancialsliabilitiessfromsother
liabilities,sandsidentifyshowstheysaresmeasured.
3. Definescurrentsliabilitiessandsidentifysandsaccountsforscommo
nstypessofscurrentsliabilities.
4. Identifysandsaccountsforsthesmajorstypessofsemployee-related
liabilities.
5. Explainsthesrecognition,smeasurement,sandsdisclosur
esrequirementssforsdecommissioningsandsrestorations
obligations.
6. Explainsthesissuessandsaccountsforsproductsguarantees,sother
customersprogramsobligations,sandsunearnedsrevenue.
7. Explainsandsaccountsforscontingenciessandsuncertainsc
ommitments,sandsidentifysthesaccountingsandsreportings
requirementssforsguaranteessandscommitments.
8. Indicateshowsnon-
financialsandscurrentsliabilitiessarespresentedsandsa
nalyzed.
9. IdentifysdifferencessinsaccountingsbetweensIFRSsandsASP
E,sandswhatschangessaresexpectedsinsthesnearsfuture.
Solutions sManual 13-1 Chapters13
SummarysofsQuestionssbysLearningsObjectivessandsBloom’ssTaxonomy
Ite LO BTs Ite LOss BT ssIt LOss BT ss Itess LOss BT ss Itess LOs BT
e
m m m m
msBriefsExercises
1. 1 Csssss8. 3 APs 15. 4 APs22. 5,9 APs 29.s 6,9s A
P
2. 3 APs 9. 3 APs 16. 4 APs23. 6 APs 30.s 7,9s A
P
3. 3 APs10. 3 APs 17. 4 APs24. 6 APs 31. 7 AP
4. 3 APs 11. 3 APs 18. 4 APs25. 6 APs 32. 8 AN
5. 3 APs12. 3 APs 19. 4 APs26. 6 APs 33. 8 AN
6. 2,3 APs13. 3,9 Cs 20. 2,5 APs27. 6 APs 34. 8 AN
7. 3 APs14. 3,9 Cs 21. 5,9 APs28. 6 APs 34. 8 AN
Exercises
1. 2,9 Csssss8.s 3,8,9s APs 15.sss5,9ssss APs 22.sss 6,9s APs 29.s 7,9sssC
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2. 3
APsss 9.s 3,8,9s APs 16.ssss5,9ssss APs 23.sss 6,9s APs 30.sss 8sss AN
3. 3
APs 10.sssss4ssss APs 17. 6 APs 24.sss 6,9s APs 31.sss 8sss AN
4. 3,9 APs 11.sssss 4ssss APs 18.s 3,4,6s APs 25.ssss 6ssss APs 32.sss 8sss AN
5 3 APs 12 4ssss APs 19sssss6s9sss APs 26ssss 6s9s AP
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Solutions sManual 13-1 Chapters13
SummarysofsQuestionssbysLearningsObjectivessandsBloom’ssTaxonomy
Ite LO BTs Ite LOss BT ssIt LOss BT ss Itess LOss BT ss Itess LOs BT
e
m m m m
msBriefsExercises
1. 1 Csssss8. 3 APs 15. 4 APs22. 5,9 APs 29.s 6,9s A
P
2. 3 APs 9. 3 APs 16. 4 APs23. 6 APs 30.s 7,9s A
P
3. 3 APs10. 3 APs 17. 4 APs24. 6 APs 31. 7 AP
4. 3 APs 11. 3 APs 18. 4 APs25. 6 APs 32. 8 AN
5. 3 APs12. 3 APs 19. 4 APs26. 6 APs 33. 8 AN
6. 2,3 APs13. 3,9 Cs 20. 2,5 APs27. 6 APs 34. 8 AN
7. 3 APs14. 3,9 Cs 21. 5,9 APs28. 6 APs 34. 8 AN
Exercises
1. 2,9 Csssss8.s 3,8,9s APs 15.sss5,9ssss APs 22.sss 6,9s APs 29.s 7,9sssC
2. 3 APsss 9.s 3,8,9s APs 16.ssss5,9ssss APs 23.sss 6,9s APs 30.sss 8sss AN
3. 3 APs 10.sssss4ssss APs 17. 6 APs 24.sss 6,9s APs 31.sss 8sss AN
4. 3,9 APs 11.sssss 4ssss APs 18.s 3,4,6s APs 25.ssss 6ssss APs 32.sss 8sss AN
5. 3 APs 12.sssss4ssss APs 19.ssss 6,9ssss APs 26.sss 6,9s AP
6. 3,9 APs 13.ssss 4ssss APs 20.s 6,8,9s APs 27.ssss 6ssss AP
7.s 3,4,6,7,9sss Csss14.sss 4,9sss ANs 21.ssss 6,9ssss APs 28.ssss 6ssss AP
Problems
1.sss 2,3,5,9sss APsss 5.sssss 4ssss APs 9.s 6,7,9s APs 13.sss 6,9s APs 17.s 7,8,s AP
9
2. 2,3 APsss 6.sssss4ssss APs 10.s6,7,10s APs 14.s 6,8,9s AP
3.s 2,3,4,6,9s APsss 7.sss 4,9sss ANs 11.sss 6,8ssss APs 15.sss 6,9s AP
4.sss 2,3,5,6sss APsss 8.sss 5,7sss APs 12.s 6,7,9s APs 16.sss 7,8s AP
Cases
1. 6,9 ANssss 2. 3.
IntegratedsCases
1. 7 ANsss 2.sssss7ssss APsss 3. 7 AP
Researchs andsAnalysis
1.sssss5,6,7sssss APs 3.sss6,7,8s APs 5.sssss 6,7sss APs 6.ssss 4,8s APs 7.s 2,6,s AN
7
2.sssss3,7,8sssss APs 4.s 3,5,6,s AP
8
Solutions sManual 13-2 Chapters13
Legend:sThesfollowingsabbreviationsswillsappearsthroughoutsthessolutio
nssmanualsfile.
LO Learningsobjective
BT
Bloom'ssTa
xonomysK
Knowledge
C Comprehension
AP Application
AN Analysis
S Synthesis
E
EvaluationsDifficul
ty: Levelsofsdifficulty
S Simple
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M Moderate
C Complex
Time: Estimatedstimestoscompletesinsminutes
AACSB
AssociationstosAdvancesCollegia
tesSchoolssofsBusinesssCommunication
Communication
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