SOLUTION MANUAL
Intermediate Accounting, 18th Edition
by Kieso, Warfield Chapter 1 - 23 Complete
,Table of Contents UYT UYT
1 The Environment and Conceptual Framework of Financial Reporting
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2 The Accounting Information System
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3 Income Statement, Related Information, and Revenue Recognition
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4 Balance Sheet and Statement of Cash Flows
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5 Accounting and the Time Value of Money
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6 Cash and Receivables
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7 Valuation of Inventories: A Cost-Basis Approach
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8 Inventories: Additional Valuation Issues
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9 Acquisition and Disposition of Property, Plant, and Equipment
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10 Depreciation, Impairments, and Depletion
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11 Intangible Assets
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12 Current Liabilities and Contingencies
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13 Long-Term Liabilities
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14 Stockholders’ Equity
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15 Dilutive Securities and Earnings per Share
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16 Investments
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17 Revenue Recognition
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18 Accounting for Income Taxes
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19 Accounting for Pensions and Postretirement Benefits
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20 Accounting for Leases
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21 Accounting Changes and Error Analysis
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22 Statement of Cash Flows
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23 Full Disclosure in Financial Reporting
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, Chapter 1 UYT
Financial Accounting and Accounting Standards UYT UYT UYT UYT
Assignment Classification Table (By Topic) UYT UY T UYT UYT
Topics Questions Brief Exercises Critical
Exercises Thinking
1. Environment of U Y T 1,2, 3 ,4 UYT 1 1 1
accounting, principles, UYT
objectives, standards, U Y T
accountingtheory.
2. Authoritative 5,6, 7 ,8 UYT 2 2 2
pronouncements and UYT
rule-making bodies. UYT
3. Conceptual framework- UYT 9, 10 U Y T 3 3,4
general, objective of U Y T U Y T
financialreporting. UYT
4. Qualitative characteristics of UYT UYT U Y T 11,12, 13, 14, UYT UYT U Y T 3,4, 5, 6, UYT UYT UYT 4,5,6 5, 10
U Y T
7
accounting. 15,16,17 UYT
5. Elements of UYT 18, 19 UYT 8, 9
UYT 7
financial
statements.
6. Basicassumptions andUYT UYT 20, 21, 22, 23,
UYT U Y T UYT 10, 11, 12,
UYT UYT U Y T 4, 8, 9, 1
UYT U YT U Y T 6, 7, 8, 9, 11
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principles. 24, 25, 26, 27,
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2 8, 29, 30,31
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7. Cost constraint.
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8. Roleof pressure groups.
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17
9. Ethical issues. UYT 37, 38,39,40 UYT 13
Copyright © 2022 WILEY
UYT UYT UYT Kieso, Intermediate Accounting, 18/e, Solutions Manual
UYT UYT UYT UYT UYT (For Instructor Use Only)
U YT UYT UYT 5-1-1
,UYT
Assignment Classification Table (By Learning Objective) UYT UY T UYT UYT UYT
Learning Objectives UYT Questions Brief Exercises U Y T Critical
Exercises Thinking
1. Describethefinancial reporting UYT UYT UYT 1, 2, 3, 4,
U YT UYT UYT 1,2UYT 1, 2 U YT 1
environment, major standard- U YT U Y T 5, 6, 7, 8
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setting bodies, andthe meaning
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of generallyacceptedaccounting
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principles(GAAP).
2. Describe the components and UYT UYT UYT 9, 10, 11, 12,
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UYT UYT 3, 4, 5, 6, 7
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usefulness of the conceptual U Y T UYT U YT 13, 14, 15, 16,
UYT UYT UYT 7, 8,9
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framework. 17, 18, 19 UYT UYT 10
3. DiscussthebasicassumptionsUYT UYT UYT 20, 21, 22, 23,
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U Y T UYT 8, 9, 10, 11,
UYT U Y T UYT U Y 6, 7, 8, 9
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and principles of accounting.
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2 8, 29, 31,
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3 2, 33, 34UYT UYT
4. Identify the major challenges inUYT UYT UYT UYT 30, 35, 36, 37,
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the financial reporting
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environment.
Assignment Characteristics Table (Time on Task) UYT UYT UYT UYT UYT
Item Description Level of UYT Time
Difficulty (minutes)
E1.1 Need for GAAP. UYT U Y T Simple 15-20
E1.2 Financial reporting and accounting standards. U Y T U Y T U Y T U Y T Simple 15-20
E1.3 Usefulness, objective of financial reporting. U Y T U Y T UYT U Y T Simple 15-20
E1.4 Usefulness, objective of financial reporting, U Y T U Y T UYT U Y T Simple 15-20
qualitative characteristics. U YT
E1.5 Qualitative characteristics. U Y T Moderate 20-30
E1.6 Qualitative characteristics. U Y T Simple 15-20
E1.7 Elements of financial statements. U Y T UYT U Y T Simple 15-20
E1.8 Assumptions, principles, and constraint. UYT U Y T UYT Simple 15-20
E1.9 Assumptions, principles, and constraint. UYT U Y T UYT Moderate 20-25
E1.10 Full disclosure principle. UYT U Y T Complex 20-25
E1.11 Accounting principles and assumptions- UYT U Y T U Y T Moderate 20-25
E1.12 Accounting principles-comprehensive. UYT Moderate 20-25
CT1.1 Securities and Exchange Commission. U Y T U Y T UYT Moderate 30-40
CT1.2 Conceptual framework-general. UYT Simple 20-25
CT1.3 Conceptual framework-general. UYT Simple 25-35
CT1.4 Objective of financial reporting. U Y T UYT U Y T Moderate 25-35
CT1.5 Qualitative characteristics. U Y T Moderate 30-35
5-1-2 Copyright © 2022 WILEY UYT UYT UYT Kieso, Intermediate Accounting, 18/e, Solutions Manual
UYT UYT UYT UYT UYT (For Instructor Use Only)
U YT UYT UYT