Intermediate Accounting, 17th Edition Kieso, Test Bank
Test Bank and Solution manual Intermediate Accounting, 17th Edition Kieso, Weygandt, Warfield
Intermediate Accounting, 17th Edition Kieso, Weygandt, Warfield:2019 Test Bank
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- Paperback: 1584 Pages
- Publisher: Wiley; 17th Edition (February 2019)
- Language: English
- ISBN-13: 978-1-119-50368-2
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DESCRIPTION
Intermediate Accounting, 17th Edition is written by industry thought leaders, Kieso, Weygandt, and Warfield and is developed around one simple proposition: create great accountants. Upholding industry standards, this edition incorporates new data analytics content and up-to-date coverage of leases, revenue recognition, financial instruments, and US GAAP & IFRS. While maintaining its reputation for accuracy, comprehensiveness, and accessibility, Intermediate Accounting drives results by helping students build professional competencies through reliable problem material.
TABLE OF CONTENTS
1 Financial Accounting and Accounting Standards 1-1
Exciting Times 1-2
Financial Reporting Environment 1-3
Parties Involved in Standard-Setting 1-7
Generally Accepted Accounting Principles 1-12
Major Challenges in Financial Reporting 1-14
FAS B Codification and Exercises 1-28
IFRS Insights 1-28
2 Conceptual Framework for Financial Reporting 2-1
What Is It? 2-1
Conceptual Framework 2-3
Fundamental Concepts 2-6
Assumptions 2-14
Measurement, Recognition, and Disclosure Concepts 2-16
FAS B Codification and Exercises 2-37
IFRS Insights 2-38
3 The Accounting Information System 3-1
Needed: A Reliable Information System 3-2
Accounting Information System 3-3
Record and Summarize Basic Transactions 3-9
Adjusting Entries 3-19
Preparing Financial Statements 3-30
Financial Statements for a Merchandising Company 3-35
Appendix 3A: Cash-Basis Accounting versus Accrual-Basis Accounting 3-38
Conversion from Cash Basis to Accrual Basis 3-40
Theoretical Weaknesses of the Cash Basis 3-43
Appendix 3B: Using Reversing Entries 3-43
Illustration of Reversing Entries—Accruals 3-43
Illustration of Reversing Entries—Deferrals 3-44
Summary of Reversing Entries 3-45
Appendix 3C: Using a Worksheet: The Accounting Cycle Revisited 3-46
Worksheet Columns 3-46
Adjustments Entered on the Worksheet 3-48
Preparing Financial Statements from a Worksheet 3-49
Analytics in Action 3-73
FAS B Codification and Exercises 3-73
IFRS Insights 3-73
4 Income Statement and Related Information 4-1
Financial Statements Are Changing 4-2
Income Statement 4-3
Content and Format of the Income Statement 4-6
Reporting Various Income Items 4-11
Accounting Changes and Errors 4-18
Related Stockholders’ Equity Statements 4-21
FAS B Codification and Exercises 4-42
IFRS Insights 4-43
5 Balance Sheet and Statement of Cash Flows 5-1
Hey, It Doesn’t Balance! 5-1
Balance Sheet 5-3
Preparation of the Balance Sheet 5-15
Statement of Cash Flows 5-16
Additional Information 5-24
Appendix 5A: Ratio Analysis—A Reference 5-30
Using Ratios to Analyze Performance 5-30
Analytics in Action 5-57
FAS B Codification and Exercises 5-58
IFRS Insights 5-58
6 Accounting and the Time Value of Money 6-1
How Do I Measure That? 6-1
Basic Time Value Concepts 6-3
Single-Sum Problems 6-8
Annuities (Future Value) 6-13
Annuities (Present Value) 6-20
Other Time Value of Money Issues 6-24
Analytics in Action 6-45
FAS B Codification and Exercises 6-45
7 Cash and Receivables 7-1
Is Your Cash Trapped? 7-1
Cash 7-3
Receivables 7-7
Valuation of Accounts Receivable 7-11
Notes Receivable 7-17
Other Issues 7-21
Appendix 7A: Cash Controls 7-30
Using Bank Accounts 7-31
The Imprest Petty Cash System 7-31
Physical Protection of Cash Balances 7-32
Reconciliation of Bank Balances 7-33
Appendix 7B: Collectibility Assessment Based on Expected Cash Flows 7-35
Measurement of Collectibility 7-36
Analytics in Action 7-62
FAS B Codification and Exercises 7-62
IFRS Insights 7-63
8 Valuation of Inventories: A Cost-Basis Approach 8-1
To Switch or Not to Switch 8-2
Inventory Issues 8-3
Goods and Costs Included in Inventory 8-7
Which Cost Flow Assumption to Adopt? 8-12
Special Issues Related to LIFO 8-16
Effect of Inventory Errors 8-29
FAS B Codification and Exercises 8-56
9 Inventories: Additional Valuation Issues 9-1
Not What It Seems to Be 9-2
Lower-of-Cost-or-Net Realizable Value 9-3
Lower-of-Cost-or-Market 9-7
Other Valuation Approaches 9-11
The Gross Profit Method of Estimating Inventory 9-15
Retail Inventory Method 9-18
Presentation and Analysis 9-24
Appendix 9A: LIFO Retail Methods 9-26
Stable Prices—LIFO Retail Method 9-26
Fluctuating Prices—Dollar-Value LIFO Retail Method 9-27
Subsequent Adjustments Under Dollar-Value LIFO Retail 9-29
Changing from Conventional Retail to LIFO 9-29
Analytics in Action 9-53
FAS B Codification and Exercises 9-53
IFRS Insights 9-54
10 Acquisition and Disposition of Property, Plant, and Equipment 10-1
Watch Your Spending 10-2
Property, Plant, and Equipment 10-3
Interest Costs During Construction 10-6
Valuation of Property, Plant, and Equipment 10-12
Costs Subsequent to Acquisition 10-20
Disposition of Property, Plant, and Equipment 10-24
Appendix 10A: Accounting for Contributions 10-25
Conditional Contribution 10-26
Unconditional Contribution 10-27
Exchange Transactions 10-27
FAS B Codification and Exercises 10-52
11 Depreciation, Impairments, and Depletion 11-1
Here Come the Write-Offs 11-2
Depreciation—A Method of Cost Allocation 11-3
Special Depreciation Methods and Other Issues 11-9
Impairments 11-14
Depletion 11-17
Presentation and Analysis 11-22
Appendix 11A: Income Tax Depreciation 11-25
Modified Accelerated Cost Recovery System 11-25
Optional Straight-Line Method 11-27
Tax versus Book Depreciation 11-27
Analytics in Action 11-49
FAS B Codification and Exercises 11-49
IFRS Insights 11-50
12 Intangible Assets 12-1
Is This Sustainable? 12-1
Intangible Asset Issues 12-3
Types of Intangible Assets 12-6
Impairment and Presentation of Intangible Assets 12-14
Research and Development Costs 12-19
Analytics in Action 12-42
FAS B Codification and Exercises 12-42
IFRS Insights 12-43
13 Current Liabilities and Contingencies 13-1
Now You See It, Now You Don’t 13-2
Current Liabilities 13-3
Short-Term Obligations Expected to Be Refinanced 13-15
Contingencies 13-17
Presentation and Analysis 13-28
Analytics in Action 13-53
FAS B Codification and Exercises 13-53
IFRS Insights 13-54
14 Long-Term Liabilities 14-1
Going Long 14-1
Bonds Payable 14-3
Extinguishment of Debt 14-13
Long-Term Notes Payable 14-14
Reporting and Analyzing Liabilities 14-20
Appendix 14A: Troubled-Debt Restructuring 14-26
Settlement of Debt 14-27
Modification of Terms 14-28
Concluding Remarks 14-33
FAS B Codification and Exercises 14-51
IFRS Insights 14-52
15 Stockholders’ Equity 15-1
It’s a Global Market 15-1
Corporate Capital 15-3
Reacquisition of Shares 15-12
Dividend Policy 15-17
Presentation and Analysis of Stockholders’ Equity 15-25
Appendix 15A: Dividend Preferences and Book Value per Share 15-29
Dividend Preferences 15-29
Book Value per Share 15-30
Analytics in Action 15-51
FAS B Codification and Exercises 15-52
IFRS Insights 15-52
16 Dilutive Securities and Earnings per Share 16-1
Kicking the Habit 16-1
Dilutive Securities 16-3
Stock Warrants 16-6
Stock Compensation Plans 16-10
Basic Earnings per Share 16-18
Diluted Earnings per Share 16-22
Appendix 16A: Accounting for Stock-Appreciation Rights 16-30
SARs—Share-Based Equity Awards 16-31
SARs—Share-Based Liability Awards 16-31
Stock-Appreciation Rights Example 16-32
Appendix 16B: Comprehensive Earnings per Share Example 16-33
Diluted Earnings per Share 16-34
FAS B Codification and Exercises 16-57
IFRS Insights 16-58
17 Investments 17-1
Winners and Losers 17-1
Investments in Debt Securities 17-2
Investments in Equity Securities 17-11
Other Financial Reporting Issues 17-17
Appendix 17A: Accounting for Derivative Instruments 17-26
Defining Derivatives 17-27
Who Uses Derivatives, and Why? 17-27
Basic Principles in Accounting for Derivatives 17-29
Derivatives Used for Hedging 17-32
Other Reporting Issues 17-37
Comprehensive Hedge Accounting Example 17-40
Controversy and Concluding Remarks 17-43
Appendix 17B: Fair Value Disclosures 17-43
Disclosure of Fair Value Information: Financial Instruments 17-44
Disclosure of Fair Values: Impaired Assets or Liabilities 17-46
Conclusion 17-47
FAS B Codification and Exercises 17-70
IFRS Insights 17-71
18 Revenue Recognition 18-1
It’s Back 18-1
The Five-Step Process Revisited 18-9
Accounting for Revenue Recognition Issues 18-19
Presentation and Disclosure 18-30
Appendix 18A: Long-Term Construction Contracts 18-36
Revenue Recognition over Time 18-36
Appendix 18B: Revenue Recognition for Franchises 18-46
Franchise Accounting 18-47
Recognition of Franchise Rights Revenue over Time 18-49
FAS B Codification and Exercises 18-76
19 Accounting for Income Taxes 19-1
Taxes Are A-Changing 19-1
Additional Considerations 19-12
Accounting for Net Operating Losses 19-18
Financial Statement Presentation 19-23
Appendix 19A: Comprehensive Example of Interperiod Tax Allocation 19-30
First Year—2019 19-30
Second Year—2020 19-34
Appendix 19B: Accounting for Net Operating Loss Carrybacks 19-36
Loss Carryback 19-37
FAS B Codification and Exercises 19-59
IFRS Insights 19-60
20 Accounting for Pensions and Postretirement Benefits 20-1
Where Have All the Pensions Gone? 20-2
Fundamentals of Pension Plan Accounting 20-3
Using a Pension Worksheet 20-11
Prior Service Cost (PSC) 20-13
Gains and Losses 20-17
Reporting Pension Plans in Financial Statements 20-25
Appendix 20A: Accounting for Postretirement Benefits 20-34
Accounting Guidance 20-34
Differences Between Pension Benefits and Healthcare Benefits 20-35
Postretirement Benefits Accounting Provisions 20-36
Illustrative Accounting Entries 20-38
Disclosures in Notes to the Financial Statements 20-41
Actuarial Assumptions and Conceptual Issues 20-43
FAS B Codification and Exercises 20-67
IFRS Insights 20-68
21 Accounting for Leases 21-1
Times Are A-Changing 21-1
The Leasing Environment 21-3
Accounting for Finance Leases 21-11
Accounting for Operating Leases 21-18
Special Lease Accounting Problems 21-22
Appendix 21A: Sale-Leasebacks 21-35
Accounting Issues in Sale-Leaseback Transactions 21-35
Sale-Leaseback Example 21-37
Appendix 21B: Direct Financing Lease (Lessor) 21-39
Direct Finance Lease Accounting 21-39
Direct Financing Lease Example 21-40
Appendix 21C: Comprehensive Examples 21-44
Lease Terms: Scenario 1 21-44
Lease Terms: Scenario 2 21-46
FAS B Codification and Exercises 21-79
IFRS Insights 21-80
22 Accounting Changes and Error Analysis 22-1
In the Dark 22-2
Accounting Changes 22-3
Other Accounting Changes 22-15
Accounting Errors 22-19
Error Analysis 22-24
Appendix 22A: Changing from or to the Equity Method 22-33
Change from the Equity Method 22-33
Change to the Equity Method 22-34
FAS B Codification and Exercises 22-60
IFRS Insights 22-61
23 Statement of Cash Flows 23-1
Show Me the Money! 23-1
Statement of Cash Flows 23-3
Preparing the Statement of Cash Flows 23-6
Special Problems in Statement Preparation 23-24
Use of a Worksheet 23-32
FAS B Codification and Exercises 23-69
IFRS Insights 23-70
24 Full Disclosure in Financial Reporting 24-1
High-Quality Financial Reporting—Always in Fashion 24-2
Full Disclosure Principle 24-3
Disclosure Issues 24-8
Auditor’s and Management’s Reports 24-21
Current Reporting Issues 24-26
Appendix 24A: Basic Financial Statement Analysis 24-32
Perspective on Financial Statement Analysis 24-32
Ratio Analysis 24-33
Comparative Analysis 24-36
Percentage (Common-Size) Analysis 24-37
FAS B Codification and Exercises 24-58
IFRS Insights 24-59
Appendix A Private Company Accounting A-1
The Private Company Council (PCC) A-1
Private Company Alternatives for Intangible Assets and Goodwill A-2
Summary A-6
Appendix B Specimen Financial Statements: The Procter & Gamble Company B-1
Appendix C Specimen Financial Statements: The Coca-Cola Company C-1
Appendix D Specimen Financial Statements: PepsiCo, Inc. D-1
Appendix E Specimen Financial Statements: Marks and Spencer plc E-1
Index I-1
Exciting Times 1-2
Financial Reporting Environment 1-3
Parties Involved in Standard-Setting 1-7
Generally Accepted Accounting Principles 1-12
Major Challenges in Financial Reporting 1-14
FAS B Codification and Exercises 1-28
IFRS Insights 1-28
2 Conceptual Framework for Financial Reporting 2-1
What Is It? 2-1
Conceptual Framework 2-3
Fundamental Concepts 2-6
Assumptions 2-14
Measurement, Recognition, and Disclosure Concepts 2-16
FAS B Codification and Exercises 2-37
IFRS Insights 2-38
3 The Accounting Information System 3-1
Needed: A Reliable Information System 3-2
Accounting Information System 3-3
Record and Summarize Basic Transactions 3-9
Adjusting Entries 3-19
Preparing Financial Statements 3-30
Financial Statements for a Merchandising Company 3-35
Appendix 3A: Cash-Basis Accounting versus Accrual-Basis Accounting 3-38
Conversion from Cash Basis to Accrual Basis 3-40
Theoretical Weaknesses of the Cash Basis 3-43
Appendix 3B: Using Reversing Entries 3-43
Illustration of Reversing Entries—Accruals 3-43
Illustration of Reversing Entries—Deferrals 3-44
Summary of Reversing Entries 3-45
Appendix 3C: Using a Worksheet: The Accounting Cycle Revisited 3-46
Worksheet Columns 3-46
Adjustments Entered on the Worksheet 3-48
Preparing Financial Statements from a Worksheet 3-49
Analytics in Action 3-73
FAS B Codification and Exercises 3-73
IFRS Insights 3-73
4 Income Statement and Related Information 4-1
Financial Statements Are Changing 4-2
Income Statement 4-3
Content and Format of the Income Statement 4-6
Reporting Various Income Items 4-11
Accounting Changes and Errors 4-18
Related Stockholders’ Equity Statements 4-21
FAS B Codification and Exercises 4-42
IFRS Insights 4-43
5 Balance Sheet and Statement of Cash Flows 5-1
Hey, It Doesn’t Balance! 5-1
Balance Sheet 5-3
Preparation of the Balance Sheet 5-15
Statement of Cash Flows 5-16
Additional Information 5-24
Appendix 5A: Ratio Analysis—A Reference 5-30
Using Ratios to Analyze Performance 5-30
Analytics in Action 5-57
FAS B Codification and Exercises 5-58
IFRS Insights 5-58
6 Accounting and the Time Value of Money 6-1
How Do I Measure That? 6-1
Basic Time Value Concepts 6-3
Single-Sum Problems 6-8
Annuities (Future Value) 6-13
Annuities (Present Value) 6-20
Other Time Value of Money Issues 6-24
Analytics in Action 6-45
FAS B Codification and Exercises 6-45
7 Cash and Receivables 7-1
Is Your Cash Trapped? 7-1
Cash 7-3
Receivables 7-7
Valuation of Accounts Receivable 7-11
Notes Receivable 7-17
Other Issues 7-21
Appendix 7A: Cash Controls 7-30
Using Bank Accounts 7-31
The Imprest Petty Cash System 7-31
Physical Protection of Cash Balances 7-32
Reconciliation of Bank Balances 7-33
Appendix 7B: Collectibility Assessment Based on Expected Cash Flows 7-35
Measurement of Collectibility 7-36
Analytics in Action 7-62
FAS B Codification and Exercises 7-62
IFRS Insights 7-63
8 Valuation of Inventories: A Cost-Basis Approach 8-1
To Switch or Not to Switch 8-2
Inventory Issues 8-3
Goods and Costs Included in Inventory 8-7
Which Cost Flow Assumption to Adopt? 8-12
Special Issues Related to LIFO 8-16
Effect of Inventory Errors 8-29
FAS B Codification and Exercises 8-56
9 Inventories: Additional Valuation Issues 9-1
Not What It Seems to Be 9-2
Lower-of-Cost-or-Net Realizable Value 9-3
Lower-of-Cost-or-Market 9-7
Other Valuation Approaches 9-11
The Gross Profit Method of Estimating Inventory 9-15
Retail Inventory Method 9-18
Presentation and Analysis 9-24
Appendix 9A: LIFO Retail Methods 9-26
Stable Prices—LIFO Retail Method 9-26
Fluctuating Prices—Dollar-Value LIFO Retail Method 9-27
Subsequent Adjustments Under Dollar-Value LIFO Retail 9-29
Changing from Conventional Retail to LIFO 9-29
Analytics in Action 9-53
FAS B Codification and Exercises 9-53
IFRS Insights 9-54
10 Acquisition and Disposition of Property, Plant, and Equipment 10-1
Watch Your Spending 10-2
Property, Plant, and Equipment 10-3
Interest Costs During Construction 10-6
Valuation of Property, Plant, and Equipment 10-12
Costs Subsequent to Acquisition 10-20
Disposition of Property, Plant, and Equipment 10-24
Appendix 10A: Accounting for Contributions 10-25
Conditional Contribution 10-26
Unconditional Contribution 10-27
Exchange Transactions 10-27
FAS B Codification and Exercises 10-52
11 Depreciation, Impairments, and Depletion 11-1
Here Come the Write-Offs 11-2
Depreciation—A Method of Cost Allocation 11-3
Special Depreciation Methods and Other Issues 11-9
Impairments 11-14
Depletion 11-17
Presentation and Analysis 11-22
Appendix 11A: Income Tax Depreciation 11-25
Modified Accelerated Cost Recovery System 11-25
Optional Straight-Line Method 11-27
Tax versus Book Depreciation 11-27
Analytics in Action 11-49
FAS B Codification and Exercises 11-49
IFRS Insights 11-50
12 Intangible Assets 12-1
Is This Sustainable? 12-1
Intangible Asset Issues 12-3
Types of Intangible Assets 12-6
Impairment and Presentation of Intangible Assets 12-14
Research and Development Costs 12-19
Analytics in Action 12-42
FAS B Codification and Exercises 12-42
IFRS Insights 12-43
13 Current Liabilities and Contingencies 13-1
Now You See It, Now You Don’t 13-2
Current Liabilities 13-3
Short-Term Obligations Expected to Be Refinanced 13-15
Contingencies 13-17
Presentation and Analysis 13-28
Analytics in Action 13-53
FAS B Codification and Exercises 13-53
IFRS Insights 13-54
14 Long-Term Liabilities 14-1
Going Long 14-1
Bonds Payable 14-3
Extinguishment of Debt 14-13
Long-Term Notes Payable 14-14
Reporting and Analyzing Liabilities 14-20
Appendix 14A: Troubled-Debt Restructuring 14-26
Settlement of Debt 14-27
Modification of Terms 14-28
Concluding Remarks 14-33
FAS B Codification and Exercises 14-51
IFRS Insights 14-52
15 Stockholders’ Equity 15-1
It’s a Global Market 15-1
Corporate Capital 15-3
Reacquisition of Shares 15-12
Dividend Policy 15-17
Presentation and Analysis of Stockholders’ Equity 15-25
Appendix 15A: Dividend Preferences and Book Value per Share 15-29
Dividend Preferences 15-29
Book Value per Share 15-30
Analytics in Action 15-51
FAS B Codification and Exercises 15-52
IFRS Insights 15-52
16 Dilutive Securities and Earnings per Share 16-1
Kicking the Habit 16-1
Dilutive Securities 16-3
Stock Warrants 16-6
Stock Compensation Plans 16-10
Basic Earnings per Share 16-18
Diluted Earnings per Share 16-22
Appendix 16A: Accounting for Stock-Appreciation Rights 16-30
SARs—Share-Based Equity Awards 16-31
SARs—Share-Based Liability Awards 16-31
Stock-Appreciation Rights Example 16-32
Appendix 16B: Comprehensive Earnings per Share Example 16-33
Diluted Earnings per Share 16-34
FAS B Codification and Exercises 16-57
IFRS Insights 16-58
17 Investments 17-1
Winners and Losers 17-1
Investments in Debt Securities 17-2
Investments in Equity Securities 17-11
Other Financial Reporting Issues 17-17
Appendix 17A: Accounting for Derivative Instruments 17-26
Defining Derivatives 17-27
Who Uses Derivatives, and Why? 17-27
Basic Principles in Accounting for Derivatives 17-29
Derivatives Used for Hedging 17-32
Other Reporting Issues 17-37
Comprehensive Hedge Accounting Example 17-40
Controversy and Concluding Remarks 17-43
Appendix 17B: Fair Value Disclosures 17-43
Disclosure of Fair Value Information: Financial Instruments 17-44
Disclosure of Fair Values: Impaired Assets or Liabilities 17-46
Conclusion 17-47
FAS B Codification and Exercises 17-70
IFRS Insights 17-71
18 Revenue Recognition 18-1
It’s Back 18-1
The Five-Step Process Revisited 18-9
Accounting for Revenue Recognition Issues 18-19
Presentation and Disclosure 18-30
Appendix 18A: Long-Term Construction Contracts 18-36
Revenue Recognition over Time 18-36
Appendix 18B: Revenue Recognition for Franchises 18-46
Franchise Accounting 18-47
Recognition of Franchise Rights Revenue over Time 18-49
FAS B Codification and Exercises 18-76
19 Accounting for Income Taxes 19-1
Taxes Are A-Changing 19-1
Additional Considerations 19-12
Accounting for Net Operating Losses 19-18
Financial Statement Presentation 19-23
Appendix 19A: Comprehensive Example of Interperiod Tax Allocation 19-30
First Year—2019 19-30
Second Year—2020 19-34
Appendix 19B: Accounting for Net Operating Loss Carrybacks 19-36
Loss Carryback 19-37
FAS B Codification and Exercises 19-59
IFRS Insights 19-60
20 Accounting for Pensions and Postretirement Benefits 20-1
Where Have All the Pensions Gone? 20-2
Fundamentals of Pension Plan Accounting 20-3
Using a Pension Worksheet 20-11
Prior Service Cost (PSC) 20-13
Gains and Losses 20-17
Reporting Pension Plans in Financial Statements 20-25
Appendix 20A: Accounting for Postretirement Benefits 20-34
Accounting Guidance 20-34
Differences Between Pension Benefits and Healthcare Benefits 20-35
Postretirement Benefits Accounting Provisions 20-36
Illustrative Accounting Entries 20-38
Disclosures in Notes to the Financial Statements 20-41
Actuarial Assumptions and Conceptual Issues 20-43
FAS B Codification and Exercises 20-67
IFRS Insights 20-68
21 Accounting for Leases 21-1
Times Are A-Changing 21-1
The Leasing Environment 21-3
Accounting for Finance Leases 21-11
Accounting for Operating Leases 21-18
Special Lease Accounting Problems 21-22
Appendix 21A: Sale-Leasebacks 21-35
Accounting Issues in Sale-Leaseback Transactions 21-35
Sale-Leaseback Example 21-37
Appendix 21B: Direct Financing Lease (Lessor) 21-39
Direct Finance Lease Accounting 21-39
Direct Financing Lease Example 21-40
Appendix 21C: Comprehensive Examples 21-44
Lease Terms: Scenario 1 21-44
Lease Terms: Scenario 2 21-46
FAS B Codification and Exercises 21-79
IFRS Insights 21-80
22 Accounting Changes and Error Analysis 22-1
In the Dark 22-2
Accounting Changes 22-3
Other Accounting Changes 22-15
Accounting Errors 22-19
Error Analysis 22-24
Appendix 22A: Changing from or to the Equity Method 22-33
Change from the Equity Method 22-33
Change to the Equity Method 22-34
FAS B Codification and Exercises 22-60
IFRS Insights 22-61
23 Statement of Cash Flows 23-1
Show Me the Money! 23-1
Statement of Cash Flows 23-3
Preparing the Statement of Cash Flows 23-6
Special Problems in Statement Preparation 23-24
Use of a Worksheet 23-32
FAS B Codification and Exercises 23-69
IFRS Insights 23-70
24 Full Disclosure in Financial Reporting 24-1
High-Quality Financial Reporting—Always in Fashion 24-2
Full Disclosure Principle 24-3
Disclosure Issues 24-8
Auditor’s and Management’s Reports 24-21
Current Reporting Issues 24-26
Appendix 24A: Basic Financial Statement Analysis 24-32
Perspective on Financial Statement Analysis 24-32
Ratio Analysis 24-33
Comparative Analysis 24-36
Percentage (Common-Size) Analysis 24-37
FAS B Codification and Exercises 24-58
IFRS Insights 24-59
Appendix A Private Company Accounting A-1
The Private Company Council (PCC) A-1
Private Company Alternatives for Intangible Assets and Goodwill A-2
Summary A-6
Appendix B Specimen Financial Statements: The Procter & Gamble Company B-1
Appendix C Specimen Financial Statements: The Coca-Cola Company C-1
Appendix D Specimen Financial Statements: PepsiCo, Inc. D-1
Appendix E Specimen Financial Statements: Marks and Spencer plc E-1
Index I-1
NEW TO THIS EDITION
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Analytics in Action End of Chapter Activity: To highlight examples where accounting information is used to support business decision making using data analytics, we have introduced a new Analytics in Action End of Chapter Activity. Students will work through online case analyses (with datasets), which illustrate within a realistic context how the accounting information studied in a chapter is relevant to predictive analytics.
FASB Updates: Core content has been updated to reflect recent FASB updates including leases, revenue recognition, financial instruments, and more. The text also includes an Evolving Issues Box covering the new material, keeping with the Kieso standard of being authoritative and up-to-date.
Analytics in Action End of Chapter Activity: To highlight examples where accounting information is used to support business decision making using data analytics, we have introduced a new Analytics in Action End of Chapter Activity. Students will work through online case analyses (with datasets), which illustrate within a realistic context how the accounting information studied in a chapter is relevant to predictive analytics.
FASB Updates: Core content has been updated to reflect recent FASB updates including leases, revenue recognition, financial instruments, and more. The text also includes an Evolving Issues Box covering the new material, keeping with the Kieso standard of being authoritative and up-to-date.
FEATURES
Data analytics prepare students for the changing profession: In partnership with the Business-Higher Education Forum (BHEF), the next generation of WileyPLUS introduces students to an accounting-specific data analytics module with interactive lessons, case studies, and videos to help students develop the professional competencies they need to be successful in their careers.
Integrated CPA Exam review prepares students for success: Seamlessly integrated practice and assessment is available for every chapter through CPAexcel, including assignable task-based simulations, video content, and more than 1000 FAR-related sample test questions.
Video homework assistance reaches all types of learners: Terry Warfield, along with additional subject matter experts, provide over 100 Solution Walkthrough Videos. These videos align with the most important intermediate accounting concepts and help students answer problems that are similar to ones they will encounter in their homework assignments.
Easy Assessment: Algorithmic, multiple-choice test bank questions make student assessment simple to create and assign. All questions are tagged to Bloom’s Taxonomy, AACSB, AICPA, and IMA standards, allowing instructors and departments to quickly demonstrate outcomes, analyze student performance data, and make immediate improvements.
Extra Practice: Assignable Chapter 0 offers adaptive review and practice of each stage of the accounting cycle with reading content, exercises, and problems to provide additional opportunities for both granular and comprehensive accounting cycle practice.
Organized Learning: Streamlined learning design of WileyPLUS and the text helps students find relevant videos, reading content, and resources based on associated learning objectives, ensuring the best use of time outside of class.
Practice Made Simple: In addition to adaptive practice and learning objective level practice, an end-of-chapter practice assignment includes additional exercises, brief exercises, and problems to ensure students have many opportunities for additional practice.
Problem Solution Walkthrough Videos: Terry Warfield and subject matter experts provide videos with step-by-step solutions to more than 100 problems that are based on similar problems students will find in their homework assignments.
Data analytics Module: In partnership with the Business-Higher Education Forum (BHEF), the next generation of WileyPLUS introduces students to an accounting-specific data analytics module with interactive lessons, case studies, and videos to help students develop the professional competencies they need to be successful in their careers.
Wiley Accounting Updates: News articles curated weekly provide students application-based understanding of how the topics relate to the real world. Each article is paired with several discussion questions to encourage students to think critically about the topic in relation to the course content.
Video Library: In addition to the problem solution walkthrough videos, students have access to multiple author lecture videos and applied skills videos for each chapter to review key problem-solving techniques from the authors and subject matter experts.
Integrated CPA Exam review prepares students for success: Seamlessly integrated practice and assessment is available for every chapter through CPAexcel, including assignable task-based simulations, video content, and more than 1000 FAR-related sample test questions.
Video homework assistance reaches all types of learners: Terry Warfield, along with additional subject matter experts, provide over 100 Solution Walkthrough Videos. These videos align with the most important intermediate accounting concepts and help students answer problems that are similar to ones they will encounter in their homework assignments.
Easy Assessment: Algorithmic, multiple-choice test bank questions make student assessment simple to create and assign. All questions are tagged to Bloom’s Taxonomy, AACSB, AICPA, and IMA standards, allowing instructors and departments to quickly demonstrate outcomes, analyze student performance data, and make immediate improvements.
Extra Practice: Assignable Chapter 0 offers adaptive review and practice of each stage of the accounting cycle with reading content, exercises, and problems to provide additional opportunities for both granular and comprehensive accounting cycle practice.
Organized Learning: Streamlined learning design of WileyPLUS and the text helps students find relevant videos, reading content, and resources based on associated learning objectives, ensuring the best use of time outside of class.
Practice Made Simple: In addition to adaptive practice and learning objective level practice, an end-of-chapter practice assignment includes additional exercises, brief exercises, and problems to ensure students have many opportunities for additional practice.
Problem Solution Walkthrough Videos: Terry Warfield and subject matter experts provide videos with step-by-step solutions to more than 100 problems that are based on similar problems students will find in their homework assignments.
Data analytics Module: In partnership with the Business-Higher Education Forum (BHEF), the next generation of WileyPLUS introduces students to an accounting-specific data analytics module with interactive lessons, case studies, and videos to help students develop the professional competencies they need to be successful in their careers.
Wiley Accounting Updates: News articles curated weekly provide students application-based understanding of how the topics relate to the real world. Each article is paired with several discussion questions to encourage students to think critically about the topic in relation to the course content.
Video Library: In addition to the problem solution walkthrough videos, students have access to multiple author lecture videos and applied skills videos for each chapter to review key problem-solving techniques from the authors and subject matter experts.
, Also .. you can check our full list there :
list of Solution manual and Test Bank Part 1
and
list of Solution manual and Test Bank Part 2
and
list of Solution manual and Test Bank Part 3
What is SM, TB , IM ?
· What is the Test Bank (TB)?
An ever-expanding collection of previously administered exams, quizzes, and other assessment measures in a wide range of courses made available for current students as study aids.
Why should I use previously administered tests to study?
* become familiar with how material will be tested
* see the format of the test
* practice test-taking skills
* simulate a timed exam
* gain more experience with course content
· What is a SOLUTION MANUAL (SM)?
A Solutions Manual contains all the answers to the questions in the book with detailed explanations and examples.
· What is an INSTRUCTOR’S SOLUTION MANUAL (ISM) OR INSTURCTOR’S MANUAL (IM)?
An Instructor’s Manual is the guide that your teacher may use when making lesson plans and contain extra questions and answers, lab assignments, and more.
Note:
All solutions manual and Test Banks be in soft copy [Adobe Acrobat Reader (PDF )or Word format .Docx]
Best wishes,
Student Saver Team ,
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