Unformatted text preview: Key 187 Lesson 11
Q2: Systematic browsing.
E1: a. 46.
c. Separately Priced Extended Warranty and Product Maintenance Contracts.
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.
d. Subtopic 985-605.
P1: a. Step Bonds.
b. Section 260-10-55.
c. Section 944-605-55. Appendix A: Answer Key 188 Lesson 12
Q1: Any word.
E1: a. 87.
c. 805-20, 805-30, and 805-40.
d. 225-10-S99, 210-10-S99, 205-10-S99, and 235-10-S99.
P1: N/A. Appendix A: Answer Key 189 Lesson 13
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b. Paragraph 820-10-35-57 was superseded by ASU No. 2011-04.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.
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.
P1: a. ASU No. 2010-20.
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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- Fall '09
- ........., Financial Accounting Standards Board