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Ch14

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Copyright © 2018 Wiley Kieso, IFRS, 3/e, Solutions Manual (For Instructor Use Only) 14-1
CHAPTER 14
Non-Current Liabilities
ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)
Topics
Questions
Brief
Exercises
Exercises
Problems
Concepts
for Analysis
1.
Non-current liability;
classification; definitions.
1, 10, 11,
19, 20, 22,
23, 24
1, 2
10
1, 2, 3
2.
Issuance of bonds; types
of bonds.
2, 3, 4,
9, 17
1, 2, 3, 4,
5, 6, 7
3, 4, 5, 6,
7, 8, 9, 10
1, 2, 3,
7, 8, 9,
10, 14
1, 3, 6
3.
Premium and discount;
amortization schedules.
5, 6, 7, 8,
10, 17
3, 4, 6, 7, 8
4, 5, 6, 7, 8,
9, 10, 15
1, 2, 3, 4,
7, 8, 9,
10, 14
1, 2, 3, 4
4.
Retirement and refunding
of debt.
18, 21
13
14, 15, 16
2, 7, 8, 9,
10, 14
3, 4, 5
5.
Imputation of interest on
notes.
11, 12, 13,
14, 15
9, 10,
11, 12
11, 12, 13
5, 6
6.
Disclosures of non-
current obligations.
24, 25, 26
17
22
14
1, 3, 5
7.
Debt extinguishment.
16, 19, 20,
27
14, 15
11, 17, 18,
19, 20
12, 13
11
8.
Fair value option.
22, 23
16
21

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14-2 Copyright © 2018 Wiley Kieso, IFRS, 3/e, Solutions Manual (For Instructor Use Only)
ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)
Brief
Exercises
Exercises
Problems
Concepts
for
Analysis
1, 2, 3, 4,
5, 6, 7, 8
1, 2, 3, 4, 5,
6, 7, 8, 9, 10,
14, 15, 16
1, 2, 3, 4, 7,
8, 9, 10, 14
1, 2, 3, 4,
6
9, 10, 11, 12
11, 12, 13
5, 6
13, 14, 15
14, 15, 16,
17, 18, 19, 20
2, 7, 8, 9,
10, 11, 12,
13, 14
3, 4
16, 17
21, 22
7, 14
1, 2, 3, 4,
5

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Copyright © 2018 Wiley Kieso, IFRS, 3/e, Solutions Manual (For Instructor Use Only) 14-3
ASSIGNMENT CHARACTERISTICS TABLE
Item
Description
Level of
Difficulty
Time
(minutes)
E14.1
Classification of liabilities.
Simple
1520
E14.2
Classification.
Simple
1520
E14.3
Entries for bond transactions.
Simple
1520
E14.4
Entries for bond transactions.
Simple
1520
E14.5
Entries for bond transactions.
Simple
1520
E14.6
Amortization schedule.
Simple
1520
E14.7
Determine proper amounts in account balances.
Moderate
1520
E14.8
Entries and questions for bond transactions.
Moderate
2030
E14.9
Entries for bond transactions.
Moderate
1520
E14.10
Information related to various bond issues.
Simple
2030
E14.11
Entries for zero-interest-bearing notes.
Simple
1520
E14.12
Imputation of interest.
Simple
1520
E14.13
Imputation of interest with right.
Moderate
1520
E14.14
Entry for retirement of bond; bond issue costs.
Simple
2025
E14.15
Entries for retirement and issuance of bonds.
Simple
1216
E14.16
Entries for retirement and issuance of bonds.
Simple
1015
E14.17
Settlement of debt.
Moderate
1520
E14.18
Loan modification.
Moderate
2030
E14.19
Loan modification.
Moderate
2530
E14.20
Entries for settlement of debt.
Moderate
2025
E14.21
Fair value option.
Moderate
2025
E14.22
Long-term debt disclosure.
Simple
1015
P14.1
Analysis of amortization schedule and interest entries.
Simple
1520
P14.2
Issuance and retirement of bonds.
Moderate
2530
P14.3
Negative amortization.
Moderate
2030
P14.4
Effective-interest method.
Moderate
4050
P14.5
Entries for zero-interest-bearing note.
Simple
1525
P14.6
Entries for zero-interest-bearing note; payable
in installments.
Moderate
2025
P14.7
Issuance and retirement of bonds; income statement
presentation.
Simple
1520
P14.8
Comprehensive bond problem.
Moderate
5065
P14.9
Issuance of bonds between interest dates, retirement.
Moderate
2025
P14.10
Entries for life cycle of bonds.
Moderate
2025
P14.11
Modification of debt.
Moderate
1520
P14.12
Modification of note under different circumstances.
Moderate
2535
P14.13
Debtor/creditor entries for continuation of debt with new
effective interest.
Moderate
2030
P14.14
Comprehensive problem; issuance, classification,
reporting.
Moderate
2025

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14-4 Copyright © 2018 Wiley Kieso, IFRS, 3/e, Solutions Manual (For Instructor Use Only)
ASSIGNMENT CHARACTERISTICS TABLE (Continued)
Item
Description
Level of
Difficulty
Time
(minutes)
CA14.1
Bond theory: statement of financial position
presentations, interest rate, premium.
Moderate
2530
CA14.2
Various non-current liability conceptual issues.
Moderate
1015
CA14.3
Bond theory: price, presentation, and retirement.
Moderate
1525
CA14.4
Bond theory: amortization and gain or loss recognition.
Simple
2025
CA14.5
Off-balance-sheet financing.
Moderate
2030
CA14.6
Bond issue (ethics.)
Moderate
2330

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