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CHAPTER 5
Statement of Financial Position and Statement of Cash Flows
ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)
Topics 1. Disclosure principles, uses of the statement of financial position, financial flexibility. Classification of items in the statement of financial position and other financial statements. Preparation of statement of financial position; issues of format, terminology, and valuation. Statement of cash flows. Convergence. Questions 1, 2, 3, 4, 5, 6, 7, 10, 18, 21, 29, 30 11, 12, 13, 14, 15, 16, 18, 19 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11 1, 2, 3, 8, 9, 10 Brief Exercises Exercises Problems Concepts for Analysis 4, 5
2.
1, 2, 3
3.
4, 7, 8, 9, 16, 17, 20
4, 5, 6, 7, 11, 12, 17
1, 2, 3, 4, 5, 6, 7
3, 4, 5
4.
21, 22, 23, 24, 25, 26, 27, 28 31, 32, 33
12, 13, 14, 15, 16
13, 14, 15, 16, 17, 18
6, 7
6
5.
Copyright © 2011 John Wiley & Sons, Inc.
Kieso, IFRS, 1/e, Solutions Manual
(For Instructor Use Only)
5-1
ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)
Learning Objectives 1. 2. 3. Explain the uses and limitations of a statement of financial position. Identify the major classifications of the statement of financial position. Prepare a classified statement of financial position using the report and account formats. Indicate the purpose of the statement of cash flows. Identify the content of the statement of cash flows. Prepare a basic statement of cash flows. Understand the usefulness of the statement of cash flows. Determine additional information requiring note disclosure. Describe the major disclosure techniques for financial statements. 12, 13, 14, 15 16 13 14, 15, 16, 17, 18 15, 16, 18 6, 7 6, 7 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11 1, 2, 3, 4, 8, 9 1, 2, 3, 4, 5, 6, 7, 9, 10, 11, 12, 17 1, 2, 3, 4, 5, 6, 7 Brief Exercises Exercises Problems 7
4. 5. 6. 7. 8. 9.
5-2
Copyright © 2011 John Wiley & Sons, Inc.
Kieso, IFRS, 1/e, Solutions Manual
(For Instructor Use Only)...