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K12E SM - CH12 - COMPLETE FILE

# K12E SM - CH12 - COMPLETE FILE - CHAPTER 12 Intangible...

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Unformatted text preview: CHAPTER 12 Intangible Assets ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics Questions Brief Exercises Exercises Problems Concepts for Analysis 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 1, 2, 3, 4 1, 2, 3 2. Patents; franchise; organization costs; trade name. 9, 10, 13, 14, 25 1, 2, 3, 4, 5, 7, 12, 13 4, 5, 6, 7, 8, 9, 10, 11, 13 1, 2, 3, 4, 6 1, 2 3. Goodwill. 12, 13, 14, 18 6, 8 6, 12, 13, 15 5, 6 4. Impairment of intangibles. 15, 16, 17, 18 7, 8, 9 14, 15 6 5. Research and development costs and similar costs. 19, 20, 21, 22, 23, 24 10, 11, 12 16, 17 1, 2, 3 4, 5 *6. Computer software costs. 26, 27, 28 14 18, 19 *This material is covered in an Appendix to the chapter. 12-1 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, 6 3. Explain the procedure for amortizing intangible assets. 1, 2, 3, 5, 12, 13 4, 5, 6, 7, 9, 10, 11, 13 1, 2, 3, 6 4. List the types of intangible assets. 1, 2, 3 5. Explain the conceptual issues related to goodwill. 12, 13 5 6. Describe the accounting procedures for recording goodwill. 6 12, 13, 15 5, 6 7. Explain the accounting issues related to intangible- asset impairments. 7, 8, 9 14, 15 5, 6 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, 10, 11, 12 6, 8, 16, 17 4 10. Indicate the presentation of intangible assets and related items. 13 4 4, 6 *11. Understand the accounting treatment for computer software costs. 14 18, 19 *This material is covered in an Appendix to the chapter. 12-2 ASSIGNMENT CHARACTERISTICS TABLE 12-3 It e m Description Level of Difficu lty Time (minut es) E 12-1 Classification issues—intangibles. Moder ate 15–20 E 12-2 Classification issues—intangibles. Simple 10–15 E 12-3 Classification issues—intangible asset. Moder ate 10–15 E 12-4 Intangible amortization. Moder ate 15–20 E 12-5 Correct intangible asset account. Moder ate 15–20 E 12-6 Recording and amortization of intangibles. Simple 15–20 E 12-7 Accounting for trade name. Simple 10–15 E 12-8 Accounting for organization costs. Simple 10–15 E 12-9 Accounting for patents, franchises, and R&D. Moder ate 15–20 E 12- 10 Accounting for patents. Moder ate 20–25 E 12- 11 Accounting for patents. Moder ate 15–20 E 12- 12 Accounting for goodwill. Moder ate 20–25 E 12- 13 Accounting for goodwill. Simple 10–15 E 12- 14 Copyright impairment. Simple 15–20 12-4 E 12- 15 Goodwill impairment. Simple 15–20 E 12- 16 Accounting for R&D costs. Moder ate 15–20 E 12- 17 Accounting for R&D costs. Moder ate 10–15 *E 12- 18 Accounting for computer software costs. Moder ate 10–15...
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K12E SM - CH12 - COMPLETE FILE - CHAPTER 12 Intangible...

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