Intermediate Accounting

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CHAPTER 24

Presentation and Disclosure in Financial Reporting

ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)

Brief

Exercises

Questions

* 1.

The disclosure principle; type

of disclosure.

2, 3, 22

* 2.

Role of notes that accompany

financial statements.

1, 4, 5

1, 2

* 3.

Subsequent events.

6

3

1, 2

1

4, 11

* 4.

Segment reporting; diversified

firms.

7, 8, 9,

10, 11

4, 5, 6, 7

3

2

5, 6

* 5.

Interim reporting.

12, 13, 14,

15, 23

7, 8

* 6.

Audit opinions and fraudulent

reporting.

20, 21

10

* 7.

Discussion and analysis.

16, 17

* 8.

Earnings forecasts.

18, 19

Interpretation of ratios.

24, 25, 26

*9.

Exercises

Concepts

Problems for Analysis

Topics

1, 2, 3

1, 2, 3, 4

9

4, 5, 6

*10.

Impact of transactions on ratios.

8

*11.

Liquidity ratios.

8

*12.

Profitability ratios.

*13.

Coverage ratios.

*14.

Activity ratios.

*15.

Comprehensive ratio problems.

*16.

Percentage analysis.

26, 29

*17.

First-time adoption of IFRS.

30, 31, 32,

33, 34, 35,

36, 37,

38, 39

5

3

3, 5

4, 5, 6

28

4, 5, 6

12

3, 5

4, 5, 6

27, 28

8, 9

3

4, 5, 6

3, 5

4

10, 11, 12

13, 14, 15

4, 5, 6

3, 4

7, 8

*This material is dealt with in an Appendix to the chapter.

Copyright © 2011 John Wiley & Sons, Inc.

Kieso Intermediate: IFRS Edition, Solutions Manual

24- 1

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ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)

Brief

Exercises

Learning Objectives

Exercises

Problems

1.

Review the full disclosure principle and describe

implementation problems.

2.

Explain the use of notes in financial statement

preparation.

1, 2, 3

1, 2

1

3.

Discuss the disclosure requirements for major

business...