Codification Research Case (Continued)
CHAPTER 19
Accounting for Pensions and Postretirement Benefits
Assignment Classification Table (By Topic)
3.1.1 Br Critical
Topics Questions ief Exercises Problems Thinking
Exercises
1. Basic definitions and concepts1, 2, 3, 4, 16 1, 2, 3,
related to 5, 6, 7, 4, 5, 7
pension plans. 8, 9, 12,
24, 30
2. Worksheet preparation. 3 3, 4, 7, 10, 14, 1, 2, 4, 7, 8, 9,
18 10, 11, 12
19-1-1494Copyright © 2022 WILEY Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)
,
, 3. Income statement recognition, 9, 10, 11, 1, 2, 4 1, 2, 3, 6, 1, 2, 3, 4, 5, 4, 5
computation 13, 16, 17 11, 12, 13, 14, 6, 9, 11, 12
of pension expense. 15, 16,
17, 18
4. Balance sheet recognition, 15, 19, 20, 6, 10 3, 9, 11, 12, 1, 2, 3, 4, 2, 5, 7
computation of pension 22, 23 13, 14 5, 6, 7, 8,
expense. 9, 11, 12
5. Corridor calculation. 18 7 8, 13, 14, 2, 3, 5, 6, 7, 3, 4, 5, 6
16, 17, 18 8, 11, 12
6. Prior service cost. 12, 13, 20 5, 6, 8 1, 2, 3, 5, 1, 2, 3, 4, 1, 4
9, 11, 12, 6, 7, 8, 9,
13, 14 11, 12
7. Gains and losses. 14, 17, 7, 9 8, 9, 13, 14, 1, 2, 3, 4, 5, 6, 4, 5, 6
21, 22 16, 17 7, 8, 9, 11, 12
8. Disclosure issues. 23 9, 11, 12 11, 12 3, 4
9. Special Issues. 25
*10. Postretirement benefits. 26, 27, 10, 11 19, 20, 21, 22, 13, 14
28, 29 23, 24
*This material is dealt with in an Appendix to the chapter.
19-1-1494Copyright © 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. Discuss the 1, 2, 3, 4, 5, 6, 1, 2, 1, 2, 3, 4, 6, 1, 2, 3, 4, 8, 9, 1, 2, 3, 4
fundamentals of 7, 8, 9, 10, 11, 7, 10, 11, 12, 10,11, 12
pension plan 12, 13, 15, 24 13, 14, 15,
accounting. 17, 18
2. Use a worksheet for 16 3, 4 1, 2, 3, 4, 7, 1, 2, 3, 4, 5, 7,
employer‘s pension 10, 11, 12, 8, 9, 10, 11,
plan entries. 13, 12
14, 15, 18
3. Describe the 20 5, 6 2, 3, 5, 7, 10, 1, 2, 3, 4, 5, 6,
accounting and 11, 7, 8, 9, 10, 11,
amortization of prior 12, 18 12
service costs.
4. Explain the 14, 17, 18, 19, 7 8, 10, 11, 12, 1, 2, 3, 4, 5, 6, 7
accounting and 21, 22 13, 14, 16, 6, 7, 8, 9,10, 11,
amortization for 17, 18 12
unexpected gains
and losses.
5. Describe the 19, 23, 25 8, 9 9, 11,12,15, 2, 3, 8, 9, 11, 5
requirements for 17 12
reporting pension
plans in financial
statements.
*6. Identify the 27, 28 10, 11 19, 20, 21, 13, 14
differences between 22, 23, 24
pensions and
postretirement
healthcare benefits.
*7. Contrast accounting 26, 29 10, 11 19, 20, 21, 13, 14
for pensions to 22, 23, 24
accounting for other
postretirement
benefits.
Copyright © 2022 WILEY Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only) 19-1-1495
CHAPTER 19
Accounting for Pensions and Postretirement Benefits
Assignment Classification Table (By Topic)
3.1.1 Br Critical
Topics Questions ief Exercises Problems Thinking
Exercises
1. Basic definitions and concepts1, 2, 3, 4, 16 1, 2, 3,
related to 5, 6, 7, 4, 5, 7
pension plans. 8, 9, 12,
24, 30
2. Worksheet preparation. 3 3, 4, 7, 10, 14, 1, 2, 4, 7, 8, 9,
18 10, 11, 12
19-1-1494Copyright © 2022 WILEY Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)
,
, 3. Income statement recognition, 9, 10, 11, 1, 2, 4 1, 2, 3, 6, 1, 2, 3, 4, 5, 4, 5
computation 13, 16, 17 11, 12, 13, 14, 6, 9, 11, 12
of pension expense. 15, 16,
17, 18
4. Balance sheet recognition, 15, 19, 20, 6, 10 3, 9, 11, 12, 1, 2, 3, 4, 2, 5, 7
computation of pension 22, 23 13, 14 5, 6, 7, 8,
expense. 9, 11, 12
5. Corridor calculation. 18 7 8, 13, 14, 2, 3, 5, 6, 7, 3, 4, 5, 6
16, 17, 18 8, 11, 12
6. Prior service cost. 12, 13, 20 5, 6, 8 1, 2, 3, 5, 1, 2, 3, 4, 1, 4
9, 11, 12, 6, 7, 8, 9,
13, 14 11, 12
7. Gains and losses. 14, 17, 7, 9 8, 9, 13, 14, 1, 2, 3, 4, 5, 6, 4, 5, 6
21, 22 16, 17 7, 8, 9, 11, 12
8. Disclosure issues. 23 9, 11, 12 11, 12 3, 4
9. Special Issues. 25
*10. Postretirement benefits. 26, 27, 10, 11 19, 20, 21, 22, 13, 14
28, 29 23, 24
*This material is dealt with in an Appendix to the chapter.
19-1-1494Copyright © 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. Discuss the 1, 2, 3, 4, 5, 6, 1, 2, 1, 2, 3, 4, 6, 1, 2, 3, 4, 8, 9, 1, 2, 3, 4
fundamentals of 7, 8, 9, 10, 11, 7, 10, 11, 12, 10,11, 12
pension plan 12, 13, 15, 24 13, 14, 15,
accounting. 17, 18
2. Use a worksheet for 16 3, 4 1, 2, 3, 4, 7, 1, 2, 3, 4, 5, 7,
employer‘s pension 10, 11, 12, 8, 9, 10, 11,
plan entries. 13, 12
14, 15, 18
3. Describe the 20 5, 6 2, 3, 5, 7, 10, 1, 2, 3, 4, 5, 6,
accounting and 11, 7, 8, 9, 10, 11,
amortization of prior 12, 18 12
service costs.
4. Explain the 14, 17, 18, 19, 7 8, 10, 11, 12, 1, 2, 3, 4, 5, 6, 7
accounting and 21, 22 13, 14, 16, 6, 7, 8, 9,10, 11,
amortization for 17, 18 12
unexpected gains
and losses.
5. Describe the 19, 23, 25 8, 9 9, 11,12,15, 2, 3, 8, 9, 11, 5
requirements for 17 12
reporting pension
plans in financial
statements.
*6. Identify the 27, 28 10, 11 19, 20, 21, 13, 14
differences between 22, 23, 24
pensions and
postretirement
healthcare benefits.
*7. Contrast accounting 26, 29 10, 11 19, 20, 21, 13, 14
for pensions to 22, 23, 24
accounting for other
postretirement
benefits.
Copyright © 2022 WILEY Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only) 19-1-1495
