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CHAPTER 12
Intangible Assets
ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)
Topics
Questions
1.
Intangible assets;
concepts, definitions;
items comprising
intangible assets.
1, 2, 3, 4, 5, 6,
7, 8, 9, 10, 11,
12, 13, 14
2.
Patents; franchise;
organization costs;
trade name.
9, 10, 11, 25
3.
Goodwill.
4.
5.
Brief
Exercises
Exercises
Concepts
Problems for Analysis
1, 2, 3,
5, 6
1, 2, 3, 4
1, 2, 3
1, 2, 3, 4,
7, 12, 13
4, 5, 6, 7,
8, 9, 10,
11, 13
1, 2, 3,
4, 6
1, 2
12, 13, 14, 18
5, 7, 8
6, 12, 13,
15
5, 6
Impairment of
intangibles.
15, 16, 17, 18
6, 7, 8
14, 15
6
Research and
development costs
and similar costs.
19, 20, 21,
22, 23, 24
9, 10, 11, 12
4, 16, 17
1, 2, 3
Copyright © 2013 John Wiley & Sons, Inc.
Kieso, Intermediate Accounting, 15/e, Solutions Manual
4, 5
(For Instructor Use Only)
12-1
ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)
Learning Objectives
Brief
Questions Exercises Exercises Problems
1. Describe the characteristics of
intangible assets.
1
2. Identify the costs to include in the
initial valuation
of intangible assets.
2, 24
1, 2, 3, 4
5, 7, 9,
10, 11
1, 2, 3, 6
1, 2
3. Explain the procedure for
amortizing intangible assets.
3, 7, 8, 10,
15, 25
1, 2, 3, 4,
12, 13
4, 5, 6, 7,
9, 10, 11,
13
1, 2, 3, 6
2
4. Describe the types of intangible
assets.
4, 11, 15
5. Explain the accounting issues for
recording goodwill.
5, 12, 13,
14, 18
5
12, 13,
15
5, 6
6. Explain the accounting issues
related to intangible-asset
impairments.
6, 7, 16,
17, 18
6, 7, 8
14, 15
5, 6
7. Identify the conceptual issues
related to research and
development costs.
10, 19, 24
8. Describe the accounting for
research and development and
similar costs.
9, 20, 21,
22, 23, 24
9. Indicate the presentation of
intangible...