ch11 solutions

# ch11 solutions - CHAPTER 11 Intangible Assets ASSIGNMENT...

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CHAPTER 11 Intangible Assets ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics Questions Brief Exercises Exercises 1. Intangible assets; concepts, definitions; items comprising intangible assets. 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14 1, 2, 3, 5, 6 2. Patents; franchise; organization costs; trade name. 8, 9, 10, 13, 14, 27 1, 2, 3, 4, 5, 7, 13, 14 4, 5, 6, 7, 8, 9, 10, 11, 13 3. Goodwill. 12, 13, 14, 18 6, 8 6, 12, 13, 15 4. Impairments. 15, 16, 17, 18, 19, 20 7, 8, 9, 10 14, 15, 16, 17, 18 5. Research and development costs and similar costs. 21, 22, 23, 24, 25, 26 11, 12, 13 19, 20 © 2008 For Instructor Use Only 11-1

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ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE) Learning Objectives Brief Exercises Exercises Problems 1. Describe the characteristics of intangible assets. 1, 2, 3 2. Identify the costs to include in the initial valuation of intangible assets. 1, 2, 3, 5 5, 7, 9, 10, 11 1, 2, 3, 7 3. Explain the procedure for amortizing intangible assets. 1, 2, 3, 5, 13, 14 4, 5, 6, 7, 9, 10, 11, 13 1, 2, 3, 7 4. Describe the types of intangible assets. 1, 2, 3 5. Explain the conceptual issues related to goodwill. 12, 13 6 6. Describe the accounting procedures for recording goodwill. 6 12, 13, 18 6, 7 7. Explain the accounting issues related to impairments. 7, 8, 9, 10 14, 15, 16 17, 18 5, 6, 7 8. Identify the conceptual issues related to research and development costs. 5, 9 9. Describe the accounting procedures for research and development and similar costs. 4, 11, 12 6, 8, 19, 20 4 10. Indicate the presentation of intangible assets and related items. 13, 14 4 4, 7 © 2008 For Instructor Use Only 11-2
ASSIGNMENT CHARACTERISTICS TABLE © 2008 For Instructor Use Only 11-3

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Description Level of Difficu lty Time (minut es) E11-1 Classification issues—intangibles. Moder ate 15–20 E11-2 Classification issues—intangibles. Simple 10–15 E11-3 Classification issues—intangible asset. Moder ate 10–15 E11-4 Intangible amortization. Moder ate 15–20 E11-5 Correct intangible asset account. Moder ate 15–20 E11-6 Recording and amortization of intangibles. Simple 15–20 E11-7 Accounting for trade name. Simple 10–15 E11-8 Accounting for organization costs. Simple 10–15 E11-9 Moder ate 15–20 E11-10 Accounting for patents. Moder ate 20–25 E11-11 Accounting for patents. Moder ate 15–20 E11-12 Accounting for goodwill. Moder ate 20–25 E11-13 Accounting for goodwill. Simple 10–15 E11-14 Impairment. Moder ate 10–15 E11-15 Impairment. Moder ate 15–20 E11-16 Impairment. Moder ate 15–20 E11-17 Copyright impairment. Simple 15–20 E11-18 Goodwill impairment. Simple 15–20 E11-19 Moder ate 15–20 E11-20 Moder ate 10–15 P11-1 Correct intangible asset account. Moder ate 15–20 P11-2 Accounting for patents. Moder ate 20–30 P11-3 Accounting for franchise, patents, and trade name. Moder ate 20–30 P11-4 Moder
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ch11 solutions - CHAPTER 11 Intangible Assets ASSIGNMENT...

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