Intermediate Accounting IFRS 4th Edition
by Kieso, Weygandt and Warfield all Chapters 1-24
Copyright © 2020 Wiley Kieso, IFRS,4/e, Solutions Manual (For Instructor Use Only) 1-1-1
, TABLE OF CONTENTS
1 Financial Reporting and Accounting Standards 1-1
2 Conceptual Framework for Financial Reporting 2-1
3 The Accounting Information System 3-1
4 Income Statement and Related Information 4-1
5 Statement of Financial Position and Statement of Cash Flows 5-1
6 Accounting and the Time Value of Money 6-1
7 Cash and Receivables 7-1
8 Valuation of Inventories: A Cost-Basis Approach 8-1
9 Inventories: Additional Valuation Issues 9-1
10 Acquisition and Disposition of Property, Plant, and Equipment 10-1
11 Depreciation, Impairments, and Depletion 11-1
12 Intangible Assets 12-1
13 Current Liabilities, Provisions, and Contingencies 13-1
14 Non-Current Liabilities 14-1
15 Equity 15-1
16 Dilutive Securities and Earnings per Share 16-1
17 Investments 17-1
18 Revenue Recognition 18-1
19 Accounting for Income Taxes 19-1
20 Accounting for Pensions and Postretirement Benefits 20-1
21 Accounting for Leases 21-1
22 Accounting Changes and Error Analysis 22-1
23 Statement of Cash Flows 23-1
1-1-2 Copyright © 2020 Wiley Kieso, IFRS, 4/e, Solutions Manual (For Instructor Use Only)
,24 Presentation and Disclosure in Financial Reporting 24-1
CHAPTER 1
Financial Reporting and Accounting
Standards
ASSIGNMENT CLASSIFICATION TABLE
Topics Questions Concepts for
Analysis
1. Global markets and financial reporting. 1, 2, 3, 4 4
Copyright © 2020 Wiley Kieso, IFRS,4/e, Solutions Manual (For Instructor Use Only) 1-1-3
, 2. Objective of financial reporting. 5, 6, 7, 8, 9, 10 2, 3
3. Standard-setting organizations. 11, 12, 13, 14, 1, 2, 3, 5, 6, 8, 9,
15, 16, 17, 18 11
4. Financial reporting challenges. 19, 20, 21, 3, 7, 8, 10, 11, 12
22, 23, 24, 25
ASSIGNMENT CHARACTERISTICS TABLE
Level of Time
Item Difficult (minutes
Descriptio y )
n
CA1.1 IFRS and standard-setting. Simple 5–10
CA1.2 IFRS and standard-setting. Simple 5–10
CA1.3 Financial reporting and accounting standards. Simple 15–20
CA1.4 Financial accounting. Simple 15–20
CA1.5 Need for IASB. Simple 15–20
CA1.6 IASB role in standard-setting. Simple 15–20
CA1.7 Accounting numbers and the environment. Simple 10–15
CA1.8 Politicalization of IFRS. Complex 15–20
CA1.9 Models for setting IFRS. Simple 10–15
CA1.10 Economic consequences. Moderate 10–15
CA1.11 Rule-making Issues. Complex 20–25
CA1.12 Financial reporting pressures. Moderate 25–35
1-1-4 Copyright © 2020 Wiley Kieso, IFRS, 4/e, Solutions Manual (For Instructor Use Only)