Intermediate Accounting Chapter 2

18479 words 74 pages
CHAPTER 2
Conceptual Framework for Financial Reporting
ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)
Topics 1. 2. 3. 4. 5. 6. Conceptual framework– general. Objectives of financial reporting. Qualitative characteristics of accounting. Elements of financial statements. Basic assumptions. Basic principles: a. Measurement. b. Revenue recognition. c. Expense recognition. d. Full disclosure. Accounting principles– comprehensive. Constraints. Assumptions, principles, and constraints. 28, 29, 30 10 11 Questions 1, 7 2 3, 4, 5, 6, 8 9, 10, 11 12, 13, 14 15, 16, 17, 18 19, 20, 21, 22, 23 24 25, 26, 27 1, 2, 3, 4 6, 11, 13 5, 7 8, 9, 12 8 8, 12, 8, 12 1, 2 2, 3, 4 5 6, 7 6, 7 7 6, 7 6, 7, 8 9, 10 3, 6, 7 6, 7 12 5, 6 5, 6 5, 6, 7, 8, 9, 11 11 Brief
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This is apparent in the lay-out of the “Browse” section, which has primary links for Assets, Liabilities, Equity, Revenues, and Expenses.

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Copyright © 2011 John Wiley & Sons, Inc.

Kieso, Intermediate Accounting, 14/e, Solutions Manual

(For Instructor Use Only)

CE2-3
The Importance of Industry Practices is reflected in the designation of several industries as top level links in the Codification organization. There are separate links to sections for the following industries (section numbers precede each name): 905 908 910 912 915 920 922 924 926 928 930 932 940 942 944 946 948 950 952 954 956 958 960 962 965 970 972 974 976 978 980 985 995 Agriculture Airlines Contractors—Construction Contractors—Federal Government Development Stage entities Entertainment—Broadcasters Entertainment—Cable Television Entertainment—Casinos Entertainment—Films Entertainment—Music Extractive Activities—Mining Extractive Activities—Oil and Gas Financial Services—Broker and Dealers Financial Services—Depository and Lending Financial Services—Insurance Financial Services—Investment Companies Financial Services—Mortgage Banking Financial Services—Title Plant Franchisors Health Care Entities Limited Liability Entities Not-for-Profit Entities Plan Accounting—Defined Benefit Pension Plans Plan Accounting—Defined Contribution Pension Plans Plan Accounting—Health and Welfare Benefit Plans Real

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