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Intermediate_Accounting_Kieso_C18

Intermediate_Accounting_Kieso_C18 - CHAPTER 18 Investments...

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CHAPTER 18 Investments ASSIGNMENT CLASSIFICATION TABLE Topics Questions Brief Exercises Exercises Problems Cases * 1. Debt securities. 1, 2, 3 8 (a) Bond interest and amortization. 4, 9, 11 3, 4 1, 2, 3, 4 1, 2, 3, 6, 10 (b) Held-to-maturity. 5, 6, 8 1, 2 1, 2, 3, 4 1, 6 4 (c) Trading. 5, 7, 8, 13 5 5, 6 4 (d) Available-for-sale. 5, 8, 10, 12 3, 4 3, 7, 8 1, 2, 3, 6, 10 1, 4 * 2. Equity securities. 15, 16, 19 6, 7, 8, 9, 10 10, 11, 13 9, 10, 11 1, 2, 3, 5 (a) Available-for-sale. 18, 26 6, 10 7, 8, 10, 11, 13, 14 4, 5, 7, 8, 9, 11, 12, 13 1, 2, 3 (b) Trading. 17, 18, 26 7 5, 6, 13 5, 7 1, 3 (c) Equity method. 20, 21, 22, 23, 24, 25 8, 9 11, 12, 14, 15, 16, 18 11, 12, 13 5, 6 * 3. Comprehensive income. 27 10 9 9, 13 * 4. Disclosures of investments. 26 5, 8 7, 8, 9, 13 * 5. Impairments. 29 17 3 * 6. Transfers between categories. 28 1, 3 *7. Stock rights and dividend revenue. 30, 31, 32 11, 12 18, 19, 20 14 18-1
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ASSIGNMENT CLASSIFICATION TABLE (Continued) Topics Questions Brief Exercises Exercises Problems Cases *8. Cash surrender value of insurance. 13 21 7 *9. Funds and reserves. 33, 34 14 22, 23 15 8, 9 *10. Derivatives investments. 35, 36, 42 24 16, 17, 18 *11. Fair value hedge. 37, 38, 39 25, 27, 28 19, 21 *12. Cash flow hedge. 40, 41 26 20 *This material is dealt with in an Appendix to the chapter. 18-2
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ASSIGNMENT CHARACTERISTICS TABLE Item Description Level of Difficulty Time (minutes) E18-1 Entries for debt securities. Simple 10-15 E18-2 Entries for held-to-maturity securities. Simple 15-20 E18-3 Entries for available-for-sale securities. Simple 10-15 E18-4 Effective interest vs. straight-line bond amortization. Simple 20-30 E18-5 Trading securities entries and reporting. Simple 10-15 E18-6 Trading securities entries. Simple 10-15 E18-7 Available-for-sale securities entries and reporting. Simple 5-10 E18-8 Available-for-sale securities entries and financial statement presentation. Simple 10-15 E18-9 Comprehensive income disclosure. Moderate 20-25 E18-10 Equity securities entries. Simple 10-15 E18-11 Journal entries for fair value and equity methods. Simple 15-20 E18-12 Equity method with revalued assets. Moderate 20-25 E18-13 Securities entries—buy and sell. Moderate 15-20 E18-14 Fair value and equity method compared. Simple 15-20 E18-15 Equity method with revalued assets. Moderate 20-25 E18-16 Equity method with extraordinary item. Moderate 10-15 E18-17 Impairment of debt securities. Moderate 15-20 *E18-18 Determine proper income reporting. Moderate 15-20 *E18-19 Entries for stock rights. Moderate 20-25 *E18-20 Entries for stock rights. Moderate 20-25 *E18-21 Investment in life insurance policy. Simple 10-15 *E18-22 Entries and disclosure for bond sinking fund. Simple 10-15 *E18-23 Entries for plant expansion fund, numbers omitted. Simple 10-15 *E18-24 Entries for call option. Simple 15-20 *E18-25 Entries for fair value hedge—swap. Moderate 20-25 *E18-26 Entries for cash flow hedge—swap. Moderate 20-25 *E18-27 Entries for fair value hedge—swap. Simple 15-20 *E18-28 Entries for fair value hedge—AFS. Moderate 15-20 P18-1 Debt securities. Moderate 30-40 P18-2 Debt securities available-for-sale. Moderate 30-40 P18-3 Available-for-sale debt securities. Moderate 25-35 P18-4 Equity securities entries and disclosures. Moderate 25-35 P18-5 Trading and available-for-sale securities entries. Simple 25-35 P18-6 Available-for-sale and held-to-maturity debt securities entries.
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