Codification Research Case (Continued)
CHAPTER 17
Revenue Recognition
Assignment Classification Table (By Topic)
Brief Critical
Topics Questions Exercises Exercises Problems Thinking
1. Current Environment; 5-1, 2, 3, 8 1, 2, 3
Step Model. 4, 5, 6
2. Contracts. 7 1, 2, 3, 4 1, 2, 3 1, 2 1
3. Performance Obligations 9, 10, 11 5, 19, 20
4. Transaction Price 8, 12, 18 6, 7, 8 4, 6, 7 4, 5 1
5. Variable Consideration; Time 8, 13, 14, 5, 6, 7, 8, 9, 4, 5, 8, 9, 10, 3, 4, 6, 7, 5
19-1-1268Copyright © 2022 WILEY Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)
, value; Non-Cash consideration,
Codification 15, 16, 17
Research 10, 11,(Continued)
Case 12 11,12 8
consideration paid to customer
6. Allocate transaction price to 11, 12, 18, 13, 14, 15 1, 2, 3, 4, 5
performance obligations. 19
7. Satisfying Performance 5, 20, 21, 22, 13, 14, 15, 16, 17, 18, 1, 2, 3, 5, 3, 4, 6, 7, 8
Obligations – transfer control: 23, 24, 25, 16, 17, 18, 19, 20 , 21, 6, 7, 8
Returns; repurchases; Bill and 26, 27, 28, 29 19, 20 22, 23, 24,
Hold; Principal-agent; 25, 26, 27
consignments; Warranties;
Upfront fees.
8. Presentation, Contract 30, 31, 19, 21 28, 29, 30, 6, 7
modifications Contract Costs, 32, 33 31, 32
Collectibility.
*9. Long-Term Contracts 34, 35, 22, 23, 24 33, 34, 35, 9, 10, 11 9
36, 37 36, 37
*10. Franchising. 38, 39 25 38, 39 12
*This material is dealt with in an Appendix to the chapter.
Copyright © 2022 WILEY Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only) 19-1-1269
,
, Assignment Classification Table (By Learning Objective)
Brief
Questions Critical
Learning Objectives Exercises Exercises Problems Thinking
1. Discuss the 1, 2, 3, 4 1, 2, 1, 2, 3 1
fundamental
concepts related to
revenue recognition
and measurement.
2. Explain and apply 4, 5, 6, 7, 8, 3, 4, 5, 6, 7, 2, 3, 4, 5, 6, 7, 1, 2, 3, 4, 5, 2, 3, 4, 8
the five-step revenue 9, 10, 11, 12, 8, 9, 10, 11, 8, 9, 10, 11, 6, 7, 8, 9, 10
recognition process. 13, 14, 15, 12 12, 13, 14, 15
16, 17, 18,
19, 20, 21, 22
3. Apply the five-step 23, 24, 25, 13, 14, 15, 8, 9, 16, 17, 1, 2, 3, 4, 5, 5, 6, 7
process to major 26, 27, 28, 29 16, 17, 18, 18, 19, 20, 21, 6, 7, 8
revenue 19, 20 22, 23, 24, 25,
recognition issues. 26, 27
4. Describe 30, 31, 32, 33 21 16, 17, 18, 28, 6, 7
presentation and 29, 30, 31, 32
disclosure regarding
revenue.
*5. Apply the 34, 35, 36 22 33, 34, 35, 36, 9, 10, 11 9
percentage-of- 37
completion method
for long-term
contracts.
*6. Apply the cost- 34, 35 23 33, 36, 37 9, 10, 11
recovery method
for long-term
contracts.
*7. Identify the proper 37 24 10, 11
accounting for
losses on long-
term contracts.
*8. Explain revenue 38, 39 25 38, 39 12
recognition for
franchises.
Copyright © 2022 WILEY Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only) 19-1-1269
CHAPTER 17
Revenue Recognition
Assignment Classification Table (By Topic)
Brief Critical
Topics Questions Exercises Exercises Problems Thinking
1. Current Environment; 5-1, 2, 3, 8 1, 2, 3
Step Model. 4, 5, 6
2. Contracts. 7 1, 2, 3, 4 1, 2, 3 1, 2 1
3. Performance Obligations 9, 10, 11 5, 19, 20
4. Transaction Price 8, 12, 18 6, 7, 8 4, 6, 7 4, 5 1
5. Variable Consideration; Time 8, 13, 14, 5, 6, 7, 8, 9, 4, 5, 8, 9, 10, 3, 4, 6, 7, 5
19-1-1268Copyright © 2022 WILEY Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only)
, value; Non-Cash consideration,
Codification 15, 16, 17
Research 10, 11,(Continued)
Case 12 11,12 8
consideration paid to customer
6. Allocate transaction price to 11, 12, 18, 13, 14, 15 1, 2, 3, 4, 5
performance obligations. 19
7. Satisfying Performance 5, 20, 21, 22, 13, 14, 15, 16, 17, 18, 1, 2, 3, 5, 3, 4, 6, 7, 8
Obligations – transfer control: 23, 24, 25, 16, 17, 18, 19, 20 , 21, 6, 7, 8
Returns; repurchases; Bill and 26, 27, 28, 29 19, 20 22, 23, 24,
Hold; Principal-agent; 25, 26, 27
consignments; Warranties;
Upfront fees.
8. Presentation, Contract 30, 31, 19, 21 28, 29, 30, 6, 7
modifications Contract Costs, 32, 33 31, 32
Collectibility.
*9. Long-Term Contracts 34, 35, 22, 23, 24 33, 34, 35, 9, 10, 11 9
36, 37 36, 37
*10. Franchising. 38, 39 25 38, 39 12
*This material is dealt with in an Appendix to the chapter.
Copyright © 2022 WILEY Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only) 19-1-1269
,
, Assignment Classification Table (By Learning Objective)
Brief
Questions Critical
Learning Objectives Exercises Exercises Problems Thinking
1. Discuss the 1, 2, 3, 4 1, 2, 1, 2, 3 1
fundamental
concepts related to
revenue recognition
and measurement.
2. Explain and apply 4, 5, 6, 7, 8, 3, 4, 5, 6, 7, 2, 3, 4, 5, 6, 7, 1, 2, 3, 4, 5, 2, 3, 4, 8
the five-step revenue 9, 10, 11, 12, 8, 9, 10, 11, 8, 9, 10, 11, 6, 7, 8, 9, 10
recognition process. 13, 14, 15, 12 12, 13, 14, 15
16, 17, 18,
19, 20, 21, 22
3. Apply the five-step 23, 24, 25, 13, 14, 15, 8, 9, 16, 17, 1, 2, 3, 4, 5, 5, 6, 7
process to major 26, 27, 28, 29 16, 17, 18, 18, 19, 20, 21, 6, 7, 8
revenue 19, 20 22, 23, 24, 25,
recognition issues. 26, 27
4. Describe 30, 31, 32, 33 21 16, 17, 18, 28, 6, 7
presentation and 29, 30, 31, 32
disclosure regarding
revenue.
*5. Apply the 34, 35, 36 22 33, 34, 35, 36, 9, 10, 11 9
percentage-of- 37
completion method
for long-term
contracts.
*6. Apply the cost- 34, 35 23 33, 36, 37 9, 10, 11
recovery method
for long-term
contracts.
*7. Identify the proper 37 24 10, 11
accounting for
losses on long-
term contracts.
*8. Explain revenue 38, 39 25 38, 39 12
recognition for
franchises.
Copyright © 2022 WILEY Kieso, Intermediate Accounting, 18/e, Solutions Manual (For Instructor Use Only) 19-1-1269
