Financial Acct

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

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Kieso, Intermediate Accounting, 15/e, Solutions Manual

4, 5

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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...