FASB Codification Guide-2

E2 investments fair value disclosure trading

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Unformatted text preview: Key 187 Lesson 11 Questions Q1: Searching. Q2: Systematic browsing. Q3: Searching. Exercises E1: a. 46. b. 5. c. Separately Priced Extended Warranty and Product Maintenance Contracts. d. N/A. e. Product Warranties. f. An agreement under which the customer has the option to purchase an extended warranty or a product maintenance contract for an expressly stated amount separate from the price of the product. g. Paragraphs 250-10-45-12, 250-10-45-17, and 250-10-50-5. E2: a. 8. b. 8. c. 1. d. Subtopic 985-605. e. N/A. f. 31. g. N/A. Problem P1: a. Step Bonds. b. Section 260-10-55. c. Section 944-605-55. Appendix A: Answer Key 188 Lesson 12 Questions Q1: Any word. Q2: a. Q3: b. Q4: c. Exercises E1: a. 87. b. 805-50-15. c. 805-20, 805-30, and 805-40. d. 225-10-S99, 210-10-S99, 205-10-S99, and 235-10-S99. Problem P1: N/A. Appendix A: Answer Key 189 Lesson 13 Question Q1: a. Paragraphs 820-10-35-41 and 820-10-35-50. b. Paragraph 820-10-35-57 was superseded by ASU No. 2011-04. c. ASU Nos. 2011-04, 2009-12, and 2010-06. d. 05/12/2011; 09/30/2009; and 01/21/2010. Exercises E1: As of 9/30/11, Issued: July 20, 2011; Comments Due: October 3, 2011. E2: Subtopics 470-50, 820-10, 954-605, 958-810, and 974-10. E3: As of 9/30/11, 9 ASUs were issued. Problems P1: a. ASU No. 2010-20. b. N/A. c. N/A. d. The Board excluded receivables measured at fair value with changes included in earnings and receivables measured at lower of cost or fair value from the scope because the amended d...
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