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lmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf6\f7\fs36 ANSWERS TO QUESTI
ONS \par\pard\ql \li1972\sb0\sl-240\slmult0 \par\pard\ql\li1972\sb0\sl-240\slmul
t0 \par\pard\ql\li1972\ri180\sb30\sl-240\slmult0\tx2275\tx2275\tx2275\tx2275 \up
0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 1. \tab \up0 \expndtw0\ch
arscalex100 \ul0\nosupersub\cf9\f10\fs22 World markets are becoming increasingly
intertwined. The tremendous variety and volume of both \line\tab \up0 \expndtw0
\charscalex107 exported and imported goods indicates the extensive involvement i
n international trade. As a \line \tab \up0 \expndtw-1\charscalex100 result, the
move towards adoption of international financial reporting standards has and wi
ll continue \line \tab \up0 \expndtw-2\charscalex100 in the future. \par\pard\ql
\li1972\ri179\sb240\sl-240\slmult0\tx2275\tx2275\tx2275\tx2275\tx2275\tx2275 \u
p0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 2. \tab \up0 \expndtw0\c
harscalex100 \ul0\nosupersub\cf9\f10\fs22 Financial accounting measures, classif
ies, and summarizes in report form those activities and that \line\tab \up0 \exp
ndtw0\charscalex102 information which relate to the enterprise as a whole for us
e by parties both internal and external \line \tab \up0 \expndtw-2\charscalex100
to a business enterprise. Managerial accounting also measures, classifies, and
summarizes in report \line \tab \up0 \expndtw0\charscalex100 form enterprise act
ivities, but the communication is for the use of internal, managerial parties, a
nd \line \tab \up0 \expndtw0\charscalex100 relates more to subsystems of the ent
ity. Managerial accounting is management decision oriented \line \tab \up0 \expn
dtw0\charscalex100 and directed more toward product line, division, and profit c
enter reporting. \par\pard\ql \li1972\ri180\sb240\sl-240\slmult0\tx2275\tx2275\t
x2275\tx2275 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 3. \tab \

up0 \expndtw0\charscalex103 \ul0\nosupersub\cf9\f10\fs22 Financial statements ge

nerally refer to the four basic financial statements: statement of financial \li
ne\tab \up0 \expndtw0\charscalex100 position, income statement, statement of cas
h flows, and statement of changes in equity. Financial \line \tab \up0 \expndtw0
\charscalex103 reporting is a broader concept; it includes the basic financial s
tatements and any other means of \line \tab \up0 \expndtw0\charscalex103 communi
cating financial and economic data to interested external parties. \par\pard\ql
\li1972\ri181\sb240\sl-240\slmult0\tx2275\tx2275\tx2275 \up0 \expndtw-3\charscal
ex100 \ul0\nosupersub\cf8\f9\fs22 4. \tab \up0 \expndtw0\charscalex100 \ul0\nosu
persub\cf9\f10\fs22 If a company\u8217?s financial performance is measured accur
ately, fairly, and on a timely basis, the right \line\tab \up0 \expndtw-1\charsc
alex100 managers and companies are able to attract investment capital. To provid
e unreliable and irrelevant \line \tab \up0 \expndtw-1\charscalex100 information
leads to poor capital allocation which adversely affects the securities market.
\par\pard\ql \li1972\ri182\sb240\sl-240\slmult0\tx2275\tx2275\tx2275 \up0 \expn
dtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 5. \tab \up0 \expndtw0\charscale
x104 \ul0\nosupersub\cf9\f10\fs22 The objective of general purpose financial rep
orting is to provide financial information about the \line\tab \up0 \expndtw0\ch
arscalex100 reporting entity that is useful to present and potential equity inve
stors, lenders, and other creditors \line \tab \up0 \expndtw0\charscalex100 in m
aking decisions in their capacity as capital providers. \par\pard\ql \li1972\ri1
78\sb240\sl-240\slmult0\tx2275\tx2275\tx2275 \up0 \expndtw-3\charscalex100 \ul0\
nosupersub\cf8\f9\fs22 6. \tab \up0 \expndtw0\charscalex104 \ul0\nosupersub\cf9\
f10\fs22 General purpose financial statements provide financial reporting inform
ation to a wide variety of \line\tab \up0 \expndtw-2\charscalex100 users. To be
cost effective in providing this information, general purpose financial statemen
ts provide \line \tab \up0 \expndtw-3\charscalex100 at the least cost the most u
seful information possible. \par\pard\qj \li1972\ri179\sb240\sl-240\slmult0\tx22
75\tx2275 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 7. \tab \up0
\expndtw-2\charscalex100 \ul0\nosupersub\cf9\f10\fs22 Shareholders, creditors,
suppliers, employees, and regulators all use general purpose financial
\line\tab \up0 \expndtw-2\charscalex100 statements. The primary user group is c
apital providers (shareholders and creditors). \par\pard\ql \li1972\ri181\sb240\
sl-240\slmult0\tx2275\tx2275\tx2275\tx2275 \up0 \expndtw-3\charscalex100 \ul0\no
supersub\cf8\f9\fs22 8. \tab \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf9\f1
0\fs22 The proprietary perspective is not considered appropriate because this pe
rspective generally does \line\tab \up0 \expndtw0\charscalex105 not reflect a re
alistic view of the financial reporting environment. Instead the entity perspect
ive \line \tab \up0 \expndtw0\charscalex106 is adopted which is consistent with
the present business environment where most companies \line \tab \up0 \expndtw-2
\charscalex100 engaged in financial reporting have substance distinct from their
investors. \par\pard\ql \li1972\ri181\sb240\sl-240\slmult0\tx2275\tx2275\tx2275
\tx2275 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 9. \tab \up0 \
expndtw0\charscalex106 \ul0\nosupersub\cf9\f10\fs22 The objective of financial r
eporting is primarily to provide information to investors interested in \line\ta
b \up0 \expndtw0\charscalex102 assessing the company\u8217?s ability to generate
net cash inflows and management\u8217?s ability to protect \line \tab \up0 \exp
ndtw0\charscalex102 and enhance the capital providers\u8217? investments. Financ
ial reporting should help investors assess \line \tab \up0 \expndtw0\charscalex1
02 the amounts, timing and uncertainty of prospective cash inflows. \par\pard\ql
\li1860\ri181\sb240\sl-240\slmult0\tx2275\tx2275\tx2275 \up0 \expndtw-3\charsca
lex100 \ul0\nosupersub\cf8\f9\fs22 10. \tab \up0 \expndtw0\charscalex103 \ul0\no
supersub\cf9\f10\fs22 A single set of high quality accounting standards ensures
adequate comparability. Investors are \line\tab \up0 \expndtw0\charscalex100 abl
e to make better investment decisions if they receive financial information from
a U.S. company \line \tab \up0 \expndtw0\charscalex100 that is comparable to an
international competitor. \par\pard\ql \li1860\ri178\sb240\sl-240\slmult0\tx227
5\tx2275\tx2275\tx2275\tx2275\tx2275 \up0 \expndtw-3\charscalex100 \ul0\nosupers
ub\cf8\f9\fs22 11. \tab \up0 \expndtw0\charscalex102 \ul0\nosupersub\cf9\f10\fs2
2 The two organizations involved in international standard-setting are IOSCO (In

ternational Organi-\line\tab \up0 \expndtw0\charscalex102 zation of Securities C

ommissions) and the IASB (International Accounting Standards Board.) The \line \
tab \up0 \expndtw0\charscalex102 IOSCO does not set accounting standards, but en
sures that the global markets can operate in an \line \tab \up0 \expndtw0\charsc
alex104 efficient and effective manner. Conversely, the IASB\u8217?s mission is
to develop a single set of high \line \tab \up0 \expndtw0\charscalex100 quality,
understandable and international financial reporting standards (IFRSs) for gene
ral purpose \line \tab \up0 \expndtw-1\charscalex100 financial statements. \par\
pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li182
8\sb0\sl-207\slmult0\par\pard\li1828\sb31\sl-207\slmult0\fi0\tx8467\tx11568 \up0
\expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley
& Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f
3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor
Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 1-3
{\shp {\*\shpinst\shpleft1800\shptop14692\shpright11880\shpbottom14712\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
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}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g5}{\bkmkend Pg5}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex100
{\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\ul
0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test bank
, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb0\sl-253\slmu
lt0 \par\pard\ql\li360\sb18\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\no
supersub\cf8\f9\fs22 Questions Chapter 1\ul0\nosupersub\cf9\f10\fs22 (Continued
) \par\pard\qj \li420\sb0\sl-240\slmult0 \par\pard\qj\li420\ri1620\sb78\sl-240\s
lmult0\tx835\tx835 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 12.
\tab \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf9\f10\fs22 The Financial Ac
counting standards Board (FASB) is an independent organization whose mission \li
ne\tab \up0 \expndtw-2\charscalex100 is to establish and improve standards of fi
nancial accounting and reporting for U.S. companies. \par\pard\qj \li420\ri1621\
sb240\sl-240\slmult0\tx835\tx835 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\c
f8\f9\fs22 13. \tab \up0 \expndtw0\charscalex103 \ul0\nosupersub\cf9\f10\fs22 Th
e purpose of the IOSCO is to facilitate cross-border cooperation, reduce global
systemic risk, \line\tab \up0 \expndtw-3\charscalex100 protect investors, and en
sure fair and efficient securities markets. \par\pard\ql \li420\sb0\sl-240\slmul
t0 \par\pard\ql\li420\ri1616\sb80\sl-240\slmult0\tx835\tx835\tx835 \up0 \expndtw
-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 14. \tab \up0 \expndtw0\charscalex1
05 \ul0\nosupersub\cf9\f10\fs22 The mission of the IASB is to develop, in the pu
blic interest, a single set of high quality, under-\line\tab \up0 \expndtw0\char
scalex104 standable and international financial reporting standards (IFRSs) fo
r general purpose financial \line \tab \up0 \expndtw-3\charscalex100 statements.
\par\pard\ql \li420\sb0\sl-240\slmult0 \par\pard\ql\li420\ri1621\sb80\sl-240\sl
mult0\tx835\tx835\tx835\tx835 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\
f9\fs22 15. \tab \up0 \expndtw0\charscalex106 \ul0\nosupersub\cf9\f10\fs22 The I
ASB preliminary views are based on research and analysis conducted by the IASB s
taff. \line\tab \up0 \expndtw-1\charscalex100 IASB exposure drafts are issue
d after the Board evaluates research and public response to \line \tab
\up0 \expndtw0\charscalex100 preliminary views. IASB standards are issued after
the Board evaluates responses to the exposure \line \tab \up0 \expndtw-3\charsca
lex100 draft. \par\pard\ql \li420\sb0\sl-240\slmult0 \par\pard\ql\li420\ri1618\s
b80\sl-240\slmult0\tx835\tx835\tx835\tx835\tx835 \up0 \expndtw-3\charscalex100 \
ul0\nosupersub\cf8\f9\fs22 16. \tab \up0 \expndtw0\charscalex106 \ul0\nosupersub

\cf9\f10\fs22 IASB standards are financial accounting standards issued by the IA

SB and are referred to as \line\tab \up0 \expndtw0\charscalex103 International F
inancial Reporting Standards (IFRS). The IASB Framework for financial reporting
\line \tab \up0 \expndtw0\charscalex100 sets forth fundamental objectives and c
oncepts that the Board uses in developing future standards \line \tab \up0 \expn
dtw0\charscalex105 of financial reporting. The intent of the Framework is to for
m a cohesive set of interrelated con-\line \tab \up0 \expndtw-2\charscalex100 ce
pts that will serve as tools for solving existing and emerging problems in a con
sistent manner. \par\pard\qj \li420\sb0\sl-240\slmult0 \par\pard\qj\li420\ri1621
\sb80\sl-240\slmult0\tx835\tx835 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\c
f8\f9\fs22 17. \tab \up0 \expndtw0\charscalex104 \ul0\nosupersub\cf9\f10\fs22 In
ternational Financial Reporting Standards are the most authoritative, followed b
y International \line\tab \up0 \expndtw-3\charscalex100 Financial Reporting Inte
rpretations then the IASB framework. \par\pard\ql \li420\sb0\sl-240\slmult0 \par
\pard\ql\li420\ri1620\sb80\sl-240\slmult0\tx835\tx835\tx835\tx835 \up0 \expndtw3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 18. \tab \up0 \expndtw0\charscalex10
0 \ul0\nosupersub\cf9\f10\fs22 The International Financial Reporting Interpretat
ions Committee (IFRIC) applies a principles-based \line\tab \up0 \expndtw0\chars
calex103 approach in providing interpretative guidance. The IFRIC issues interpr
etations that cover newly \line \tab \up0 \expndtw0\charscalex100 identified fin
ancial reporting issues not specifically dealt with in IFRS, and issues where co
nflicting \line \tab \up0 \expndtw-2\charscalex100 interpretations have develope
d, or seem likely to develop in the absence of authoritative guidance. \par\pard
\ql \li420\sb230\sl-253\slmult0\tx835 \up0 \expndtw-3\charscalex100 \ul0\nosuper
sub\cf8\f9\fs22 19. \tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf9\f10\f
s22 Some major challenges facing the accounting profession relate to the followi
ng items: \par\pard\ql \li1243\ri1576\sb0\sl-240\slmult0\fi0 \up0 \expndtw0\char
scalex100 Nonfinancial measurement\u8212?how to report significant key performan
ce measurements such as \up0 \expndtw-2\charscalex100 customer satisfaction inde
xes, backlog information and reject rates on goods purchased. \line \up0 \expndt
w-2\charscalex100 Forward-looking information\u8212?how to report more future or
iented information. \line \up0 \expndtw-1\charscalex100 Soft assets\u8212?how to
report on intangible assets, such as market know-how, market dominance, \up0 \e
xpndtw-4\charscalex100 and well-trained employees. \par\pard\ql \li1243\sb3\sl-2
35\slmult0 \up0 \expndtw-3\charscalex100 Timeliness\u8212?how to report more rea
l-time information. \par\pard\ql \li420\sb0\sl-240\slmult0 \par\pard\ql\li420\ri
1560\sb1\sl-240\slmult0\tx835\tx835\tx835\tx835 \up0 \expndtw-3\charscalex100 \u
l0\nosupersub\cf8\f9\fs22 20. \tab \up0 \expndtw0\charscalex100 \ul0\nosupersub\
cf9\f10\fs22 The sources of pressure are innumerable, but the most intense and c
ontinuous pressure to change \line\tab \up0 \expndtw0\charscalex106 or influence
the development of IFRS come from individual companies, industry associations,
\line \tab \up0 \expndtw-3\charscalex100 governmental agencies, practicing accou
ntants, academicians, professional accounting organizations, \line \tab \up0 \ex
pndtw-4\charscalex100 and investing public. \par\pard\li388\sb0\sl-230\slmult0\p
ar\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li38
8\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230
\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par
\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\
sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\s
lmult0\par\pard\li388\sb203\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\cha
rscalex100 \ul0\nosupersub\cf4\f5\fs20 1-4\tab \up0 \expndtw-2\charscalex100 \ul
0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul
0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual
\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)
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ult0 \par\pard\ql\li1800\sb18\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\
nosupersub\cf8\f9\fs22 Questions Chapter 1\ul0\nosupersub\cf9\f10\fs22 (Continu

ed) \par\pard\qj \li1860\ri181\sb238\sl-240\slmult0\tx2275\tx2275 \up0 \expndtw3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 21. \tab \up0 \expndtw-1\charscalex1
00 \ul0\nosupersub\cf9\f10\fs22 IFRS are considered principles-based accounting.
These standards provide more general guidance \line\tab \up0 \expndtw-1\charsca
lex100 by starting with broad objectives, outcomes, and principles without provi
ding detailed guidance. \par\pard\qj \li2275\ri181\sb0\sl-240\slmult0 \up0 \expn
dtw0\charscalex100 U.S. GAAP (referred to as rules-based accounting) is based on
the assumption that management \up0 \expndtw0\charscalex105 needs detailed acco
unting guidance to ensure that the transaction is reported consistently and \up0
\expndtw-3\charscalex100 appropriately. \par\pard\ql \li1860\ri182\sb240\sl-240
\slmult0\tx2275\tx2275\tx2275\tx2275 \up0 \expndtw-3\charscalex100 \ul0\nosupers
ub\cf8\f9\fs22 22. \tab \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf9\f10\fs
22 Economic consequences means the impact of accounting reports on the wealth po
sitions of issuers \line\tab \up0 \expndtw0\charscalex102 and users of financial
information and the decision-making behavior resulting from that impact. In \li
ne \tab \up0 \expndtw0\charscalex102 other words, accounting information impacts
various users in many different ways which leads to \line \tab \up0 \expndtw0\c
harscalex102 wealth transfers among these various groups. \par\pard\qj \li2279\r
i177\sb240\sl-240\slmult0 \up0 \expndtw0\charscalex102 If politics plays an impo
rtant role in the development of accounting rules, the rules will be subject \li
ne \up0 \expndtw0\charscalex104 to manipulation for the purpose of furthering wh
atever policy prevails at the moment. No matter \line \up0 \expndtw0\charscalex1
02 how well intentioned the rule maker may be, if information is designed to ind
icate that investing in \line \up0 \expndtw0\charscalex102 a particular enterpri
se involves less risk than it actually does, or is designed to encourage invest\line \up0 \expndtw0\charscalex100 ment in a particular segment of the economy,
financial reporting will suffer an irreplaceable loss of \line \up0 \expndtw0\ch
arscalex100 credibility. \par\pard\li1862\sb241\sl-253\slmult0\fi0\tx2275 \up0 \
expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 23.\tab \up0 \expndtw-2\char
scalex100 \ul0\nosupersub\cf9\f10\fs22 No one particular proposal is expected in
answer to this question. The students\u8217? proposals, however,\par\pard\li186
2\sb1\sl-237\slmult0\fi412 \up0 \expndtw-3\charscalex100 should be defensible re
lative to the following criteria:\par\pard\ql \li2279\sb2\sl-226\slmult0 \up0 \e
xpndtw-3\charscalex100 (1) The method must be efficient, responsive, and expedi
tious. \par\pard\ql \li2279\sb7\sl-235\slmult0 \up0 \expndtw-2\charscalex100 (2)
The method must be free of bias and be above or insulated from pressure groups
. \par\pard\ql \li2279\sb5\sl-236\slmult0 \up0 \expndtw-2\charscalex100 (3) The
method must command widespread support if it does not have legislative authorit
y. \par\pard\ql \li2279\sb4\sl-237\slmult0 \up0 \expndtw-2\charscalex100 (4) Th
e method must produce sound yet practical accounting principles or standards. \p
ar\pard\qj \li2275\ri182\sb121\sl-240\slmult0 \up0 \expndtw0\charscalex100 The s
tudents\u8217? proposals might take the form of alterations of the existing meth
odology, an accoun\up0 \expndtw0\charscalex100 ting court (as proposed by Leonar
d Spacek), or governmental device. \par\pard\ql \li1860\ri180\sb240\sl-240\slmul
t0\tx2275\tx2275\tx2275\tx2275 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8
\f9\fs22 24. \tab \up0 \expndtw0\charscalex103 \ul0\nosupersub\cf9\f10\fs22 Conc
ern exists about fraudulent financial reporting because it can undermine the ent
ire financial \line\tab \up0 \expndtw0\charscalex100 reporting process. Failure
to provide information to users that is accurate can lead to inappropriate \line
\tab \up0 \expndtw0\charscalex104 allocations of resources in our economy. In a
ddition, failure to detect massive fraud can lead to \line \tab \up0 \expndtw-3\
charscalex100 additional governmental oversight of the accounting profession. \p
ar\pard\ql \li1857\ri177\sb240\sl-240\slmult0\tx2275\tx2275\tx2275\tx2275\tx2275
\tx2275 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf8\f9\fs22 25. \tab \up0
\expndtw-1\charscalex100 \ul0\nosupersub\cf9\f10\fs22 The expectations gap is th
e difference between what people think accountants should be doing and \line\tab
\up0 \expndtw-3\charscalex100 what accountants think they can do. It is a diffi
cult gap to close. The accounting profession recognizes \line \tab \up0 \expndtw
0\charscalex100 it must play an important role in narrowing this gap. To meet th
e needs of society, the profession is \line \tab \up0 \expndtw-2\charscalex100 c

ontinuing its efforts in developing accounting standards, such as numerous prono

uncements issued \line \tab \up0 \expndtw-3\charscalex100 by the IASB, to se
rve as guidelines for recording and processing business transactions in
the \line \tab \up0 \expndtw-4\charscalex100 changing economic environment. \p
ar\pard\ql \li1860\ri176\sb240\sl-240\slmult0\tx2275\tx2275\tx2275\tx2275\tx2275
\up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 26. \tab \up0 \expndt
w0\charscalex107 \ul0\nosupersub\cf9\f10\fs22 Accountants must perceive the mora
l dimensions of some situations because IFRS does not \line\tab \up0 \expndtw-2\
charscalex100 define or cover all specific features that are to be reported in f
inancial statements. In these instances \line \tab \up0 \expndtw0\charscalex103
accountants must choose among alternatives. These accounting choices influence w
hether par-\line \tab \up0 \expndtw0\charscalex104 ticular stakeholders may be h
armed or benefited. Moral decision-making involves awareness of \line \tab \up0
\expndtw-3\charscalex100 potential harm or benefit and taking responsibility for
the choices. \par\pard\ql \li1800\ri179\sb240\sl-240\slmult0\tx2275\tx2275 \up0
\expndtw0\charscalex106 \ul0\nosupersub\cf8\f9\fs22 *27.\ul0\nosupersub\cf9\f10
\fs22 The purpose of the Securities and Exchange Commission (SEC) is to help d
evelop and stan-\line\tab \up0 \expndtw0\charscalex103 dardize financial informa
tion presented to stockholders. The SEC has broad powers to prescribe \line \tab
\up0 \expndtw0\charscalex103 the accounting practices and standards to be emplo
yed by companies within its jurisdiction. \par\pard\ql \li1800\sb0\sl-240\slmult
0 \par\pard\ql\li1800\ri178\sb80\sl-240\slmult0\tx2275\tx2275 \up0 \expndtw0\cha
rscalex104 \ul0\nosupersub\cf8\f9\fs22 *28.\ul0\nosupersub\cf9\f10\fs22 The Fin
ancial Accounting Standards Board\u8217?s (FASB) mission is to establish and im
prove stan-\line\tab \up0 \expndtw0\charscalex100 dards of financial accounti
ng and reporting for the guidance of the public, including issuers, \l
ine \tab \up0 \expndtw-1\charscalex100 auditors, and users of financial informat
ion. \par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\
pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li182
8\sb24\sl-207\slmult0\fi0\tx8467\tx11568 \up0 \expndtw-2\charscalex100 \ul0\nosu
persub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosu
persub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \
up0 \expndtw-3\charscalex100 (For Instructor Use Only)\tab \up0 \expndtw-3\chars
calex100 \ul0\nosupersub\cf4\f5\fs20 1-5
{\shp {\*\shpinst\shpleft1800\shptop14692\shpright11880\shpbottom14712\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
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p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g7}{\bkmkend Pg7}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex100
{\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\ul
0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test bank
, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb0\sl-253\slmu
lt0 \par\pard\ql\li360\sb18\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\no
supersub\cf8\f9\fs22 Questions Chapter 1\ul0\nosupersub\cf9\f10\fs22 (Continued
) \par\pard\ql \li360\ri1620\sb238\sl-240\slmult0\tx835\tx835\tx835\tx835\tx835\
tx835\tx835\tx835 \up0 \expndtw0\charscalex105 \ul0\nosupersub\cf8\f9\fs22 *29.
Accounting Research Bulletins\ul0\nosupersub\cf9\f10\fs22 were pronouncements o
n accounting practice issued by the \line\tab \up0 \expndtw0\charscalex100 Commi
ttee on Accounting Procedure between 1939 and 1959; since 1964 they h
ave been \line \tab \up0 \expndtw0\charscalex100 recognized as accepted account
ing practice unless superseded in part or in whole by an opinion of \line \tab \
up0 \expndtw0\charscalex104 the APB or an FASB standard. \ul0\nosupersub\cf8\f9\

fs22 APB Opinions\ul0\nosupersub\cf9\f10\fs22 were issued by the Accounting Pri

nciples Board \line \tab \up0 \expndtw0\charscalex100 during the years 1959 thro
ugh 1973 and, unless superseded by FASB Statements, are recognized \line \tab \u
p0 \expndtw0\charscalex103 as accepted practice and constitute the requirements
to be followed by all business enterprises. \line \tab \up0 \expndtw-1\charscale
x100 \ul0\nosupersub\cf8\f9\fs22 FASB Statements\ul0\nosupersub\cf9\f10\fs22 ar
e pronouncements of the Financial Accounting Standards Board and currently \line
\tab \up0 \expndtw0\charscalex103 represent the accounting profession\u8217?s a
uthoritative pronouncements on financial accounting and \line \tab \up0 \expndtw
-3\charscalex100 reporting practices. \par\pard\ql \li360\ri1622\sb240\sl-240\sl
mult0\tx835\tx835\tx835\tx835\tx835 \up0 \expndtw0\charscalex106 \ul0\nosupersub
\cf8\f9\fs22 *30.\ul0\nosupersub\cf9\f10\fs22 The explanation should note that
generally accepted accounting principles or standards have \line\tab \up0 \expnd
tw0\charscalex105 \u8220?substantial authoritative support.\u8221? They consist
of accounting practices, procedures, theories, \line \tab \up0 \expndtw0\charsca
lex100 concepts, and methods which are recognized by a large majority of practic
ing accountants as well \line \tab \up0 \expndtw0\charscalex100 as other members
of the business and financial community. Bulletins issued by the Committee on \
line \tab \up0 \expndtw0\charscalex105 Accounting Procedure, opinions rendered b
y the Accounting Principles Board, and statements \line \tab \up0 \expndtw0\char
scalex100 issued by the Financial Accounting Standards Board constitute \u8220?s
ubstantial authoritative support.\u8221? \par\pard\ql \li360\ri1560\sb240\sl-240
\slmult0\tx835\tx835\tx835 \up0 \expndtw0\charscalex102 \ul0\nosupersub\cf8\f9\f
s22 *31.\ul0\nosupersub\cf9\f10\fs22 It was believed that FASB Statements would
carry greater weight than APB Opinions because of \line\tab \up0 \expndtw0\char
scalex100 significant differences between the FASB and the APB, namely: (1) The
FASB has a smaller mem-\line \tab \up0 \expndtw-3\charscalex100 bership of ful
l-time compensated members; (2) the FASB has greater autonomy and incr
eased \line \tab \up0 \expndtw-3\charscalex100 independence; and (3) the FASB ha
s broader representation than the APB. \par\pard\ql \li360\ri1621\sb240\sl-240\s
lmult0\tx835\tx835\tx835\tx835\tx835\tx835 \up0 \expndtw0\charscalex102 \ul0\nos
upersub\cf8\f9\fs22 *32.\ul0\nosupersub\cf9\f10\fs22 The technical staff of the
FASB conducts research on an identified accounting topic and prepares \line\tab
\up0 \expndtw0\charscalex105 a \u8220?preliminary views\u8221? that is released
by the Board for public reaction. The Board analyzes and \line \tab \up0 \expnd
tw0\charscalex103 evaluates the public response to the preliminary views, delibe
rates on the issues, and issues an \line \tab \up0 \expndtw-2\charscalex100 \u82
20?exposure draft\u8221? for public comment. The preliminary views merely presen
ts all facts and alternatives \line \tab \up0 \expndtw0\charscalex102 related to
a specific topic or problem, whereas the exposure draft is a tentative \u8220?s
tatement.\u8221? After \line \tab \up0 \expndtw0\charscalex103 studying the publ
ic\u8217?s reaction to the exposure draft, the Board may reevaluate its position
, revise \line \tab \up0 \expndtw-3\charscalex100 the draft, and vote on the iss
uance of a final statement. \par\pard\ql \li360\ri1623\sb240\sl-240\slmult0\tx83
5\tx835 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf8\f9\fs22 *33.\ul0\nosupe
rsub\cf9\f10\fs22 Statements of financial accounting \ul0\nosupersub\cf8\f9\fs2
2 standards\ul0\nosupersub\cf9\f10\fs22 constitute generally accepted accountin
g principles \line\tab \up0 \expndtw0\charscalex102 and dictate acceptable finan
cial accounting and reporting practices as promulgated by the FASB. \line \tab \
up0 \expndtw-3\charscalex100 The first standards statement was issued by the FAS
B in 1973. \par\pard\qj \li835\ri1620\sb240\sl-240\slmult0 \up0 \expndtw0\charsc
alex104 Statements of financial accounting \ul0\nosupersub\cf8\f9\fs22 concep
ts \ul0\nosupersub\cf9\f10\fs22 do not establish generally accepted accounting \
up0 \expndtw0\charscalex100 principles. Rather, the concepts statements set fort
h fundamental objectives and concepts that the \up0 \expndtw0\charscalex100 FASB
intends to use as a basis for developing future standards. The concepts serve a
s guidelines \up0 \expndtw0\charscalex105 in solving existing and emerging accou
nting problems in a consistent, sound manner. Both the \up0 \expndtw0\charscalex
102 standards statements and the concepts statements may develop through the sam
e process from \up0 \expndtw-2\charscalex100 discussion memorandum, to exposure

draft, to a final approved statement. \par\pard\ql \li360\ri1620\sb240\sl-240\sl

mult0\tx835\tx835\tx835\tx835\tx835\tx835 \up0 \expndtw0\charscalex102 \ul0\nosu
persub\cf8\f9\fs22 *34.\ul0\nosupersub\cf9\f10\fs22 Rule 203 of the Code of Pro
fessional Conduct prohibits a member of the AICPA from expressing \line\tab \up0
\expndtw0\charscalex105 an opinion that financial statements conform with GAAP
if those statements contain a material \line \tab \up0 \expndtw0\charscalex104 d
eparture from an accounting principle promulgated by the FASB, or its predecesso
rs, the APB \line \tab \up0 \expndtw0\charscalex105 and the CAP, unless the memb
er can demonstrate that because of unusual circumstances the \line \tab \up0 \ex
pndtw0\charscalex100 financial statements would otherwise have been misleading.
Failure to follow Rule 203 can lead to \line \tab \up0 \expndtw0\charscalex102 a
loss of a CPA\u8217?s license to practice. This rule is extremely important bec
ause it requires auditors \line \tab \up0 \expndtw-3\charscalex100 to follow FAS
B standards. \par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult
0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\l
i388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb153\sl-230\slmult
0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 16\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 J
ohn Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupe
rsub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For I
nstructor Use Only)
{\shp {\*\shpinst\shpleft360\shptop14692\shpright10440\shpbottom14712\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
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p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g8}{\bkmkend Pg8}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex100
{\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\ul
0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test bank
, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb0\sl-253\slm
ult0 \par\pard\ql\li1800\sb18\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\
nosupersub\cf8\f9\fs22 Questions Chapter 1\ul0\nosupersub\cf9\f10\fs22 (Continu
ed) \par\pard\ql \li1800\ri176\sb238\sl-240\slmult0\tx2275\tx2275\tx2275\tx2275
\up0 \expndtw0\charscalex100 \ul0\nosupersub\cf8\f9\fs22 *35.\ul0\nosupersub\cf9
\f10\fs22 The accounting Standards Codification (or more simply, (the Codificat
ion) provides in one place all \line\tab \up0 \expndtw-2\charscalex100 the autho
ritative literature related to a particular topic. The Codification does not inc
lude nonessential \line \tab \up0 \expndtw0\charscalex100 information such as re
dundant document summaries, basis for conclusions sections, and historical \lin
e \tab \up0 \expndtw0\charscalex100 content. It comprises all literature that i
s considered authoritative; all other accounting literature is \line \tab \up0
\expndtw-1\charscalex100 considered non-authoritative. \par\pard\ql \li1800\ri18
2\sb240\sl-240\slmult0\tx2275\tx2275\tx2275 \up0 \expndtw0\charscalex100 \ul0\no
supersub\cf8\f9\fs22 *36.\ul0\nosupersub\cf9\f10\fs22 The chairman of the FASB
was indicating that too much attention is put on the bottom line and not \line\t
ab \up0 \expndtw0\charscalex103 enough on the development of quality products. M
anagers should be less concerned with short-\line \tab \up0 \expndtw0\charscalex
100 term results and be more concerned with the long-term results. In addition,
short-term tax benefits \line \tab \up0 \expndtw0\charscalex100 often lead to lo
ng-term problems. \par\pard\qj \li2279\ri181\sb240\sl-240\slmult0 \up0 \expndtw0
\charscalex100 The second part of his comment relates to accountants being overl
y concerned with following a set \up0 \expndtw0\charscalex103 of rules, so that

if litigation ensues, they will be able to argue that they followed the rules ex
actly. \up0 \expndtw0\charscalex103 The problem with this approach is that accou
ntants want more and more rules with less reliance \up0 \expndtw0\charscalex104
on professional judgment. Less professional judgment leads to inappropriate use
of accounting \up0 \expndtw-3\charscalex100 procedures in difficult situations.
\par\pard\qj \li2279\ri177\sb240\sl-240\slmult0 \up0 \expndtw0\charscalex100 In
the accountants\u8217? defense, recent legal decisions have imposed vast new lia
bility on accountants. \up0 \expndtw0\charscalex100 The concept of accountant\u8
217?s liability that has emerged in these cases is broad and expansive; the \up0
\expndtw0\charscalex100 number of classes of people to whom the accountant is h
eld responsible are almost limitless. \par\pard\ql \li1800\ri177\sb240\sl-240\sl
mult0\tx2275\tx2275 \up0 \expndtw0\charscalex102 \ul0\nosupersub\cf8\f9\fs22 *37
.\ul0\nosupersub\cf9\f10\fs22 FASB Staff Positions (FSP) are used to provide in
terpretive guidance and to make minor amend-\line\tab \up0 \expndtw0\charscalex1
04 ments to existing standards. The due process used to issue a FSP is the same
used to issue a \line \tab \up0 \expndtw-3\charscalex100 new standard. \par\pard
\ql \li1800\ri177\sb240\sl-240\slmult0\tx2275\tx2275\tx2275\tx2275\tx2275\tx2275
\tx2275 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf8\f9\fs22 *38.\ul0\nosup
ersub\cf9\f10\fs22 The Emerging Issues Task Force often arrives at consensus co
nclusions on certain financial report-\line\tab \up0 \expndtw0\charscalex100 ing
issues. These consensus conclusions are then looked upon as GAAP by practitione
rs because \line \tab \up0 \expndtw0\charscalex100 the SEC has indicated that it
will view consensus solutions as preferred accounting and will require \line \t
ab \up0 \expndtw0\charscalex100 persuasive justification for departing from them
. Thus, at least for public companies which are sub-\line \tab \up0 \expndtw-3\c
harscalex100 ject to SEC oversight, consensus solutions developed by the
Emerging Issues Task Force are \line \tab \up0 \expndtw-3\charscalex100 fo
llowed unless subsequently overturned by the FASB. It should be noted
that the FASB took \line \tab \up0 \expndtw0\charscalex100 greater direct ow
nership of GAAP established by the EITF by requiring that consensus positions be
\line \tab \up0 \expndtw-1\charscalex100 ratified by the FASB. \par\pard\li1828
\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-20
7\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\
par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\l
i1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\
sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slm
ult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\p
ard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828
\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-20
7\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\
par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\l
i1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\
sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb23\sl-207\sl
mult0\fi0\tx8467\tx11568 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs
18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs
18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\c
harscalex100 (For Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\no
supersub\cf4\f5\fs20 1-7
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g9}{\bkmkend Pg9}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex100

{\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\ul
0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test bank
, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li859\sb238\sl-414\sl
mult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf6\f7\fs36 TIME AND PURPOSE O
F CONCEPTS FOR ANALYSIS \par\pard\ql \li360\sb0\sl-253\slmult0 \par\pard\ql\li36
0\sb246\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22
CA 1-1 \ul0\nosupersub\cf9\f10\fs22 (Time 5-10 minutes) \par\pard\qj \li360\r
i1564\sb0\sl-240\slmult0 \up0 \expndtw-3\charscalex100 Purpose\u8212?to provide
the student with an opportunity to answer questions about IFRS and
standard \line \up0 \expndtw-4\charscalex100 setting. \par\pard\ql \li360\sb228\
sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 CA 1-2\
ul0\nosupersub\cf9\f10\fs22
(Time 5-10 minutes) \par\pard\qj \li360\ri1625\sb
0\sl-240\slmult0 \up0 \expndtw0\charscalex105 Purpose\u8212?to provide the stude
nt with an opportunity to answer questions about IFRS and standard \up0 \expndtw
-3\charscalex100 setting. \par\pard\ql \li360\sb228\sl-253\slmult0 \up0 \expndtw
-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 CA 1-3\ul0\nosupersub\cf9\f10\fs22
(Time 15-20 minutes) \par\pard\qj \li360\ri1625\sb0\sl-240\slmult0 \up0 \expn
dtw0\charscalex105 Purpose\u8212?to provide the student with an opportunity to a
nswer questions about IFRS and standard \up0 \expndtw-3\charscalex100 setting. \
par\pard\ql \li360\sb228\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosup
ersub\cf8\f9\fs22 CA 1-4 \ul0\nosupersub\cf9\f10\fs22 (Time 15-20 minutes) \pa
r\pard\qj \li360\ri1621\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex104 Purpose\
u8212?to provide the student with an opportunity to distinguish between financia
l accounting and \up0 \expndtw0\charscalex103 managerial accounting, identify ma
jor financial statements, and differentiate financial statements and \up0 \expnd
tw-3\charscalex100 financial reporting. \par\pard\ql \li360\sb228\sl-253\slmult0
\up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 CA 1-5\ul0\nosupersub
\cf9\f10\fs22
(Time 15-20 minutes) \par\pard\qj \li360\ri1619\sb0\sl-240\slmu
lt0 \up0 \expndtw0\charscalex102 Purpose\u8212?to provide the student with an op
portunity to evaluate the viewpoint of removing mandatory \up0 \expndtw-2\charsc
alex100 accounting rules and allowing each company to voluntarily disclose the i
nformation it desired. \par\pard\ql \li360\sb228\sl-253\slmult0 \up0 \expndtw-3\
charscalex100 \ul0\nosupersub\cf8\f9\fs22 CA 1-6\ul0\nosupersub\cf9\f10\fs22
(Time 15-20 minutes) \par\pard\qj \li360\ri1624\sb0\sl-240\slmult0 \up0 \expndtw
0\charscalex100 Purpose\u8212?to provide the student with an opportunity to iden
tify the sponsoring organization of the IASB, \up0 \expndtw0\charscalex105 the m
ethod by which the IASB arrives at a decision, and the types and the purposes of
documents \up0 \expndtw-3\charscalex100 issued by the IASB. \par\pard\ql \li360
\sb228\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22
CA 1-7 \ul0\nosupersub\cf9\f10\fs22 (Time 10-15 minutes) \par\pard\qj \li360\r
i1621\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex105 Purpose\u8212?to provide t
he student with an opportunity to describe how reported accounting numbers \up0
\expndtw-3\charscalex100 might affect an individual\u8217?s perceptions and acti
ons. \par\pard\ql \li360\sb228\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0
\nosupersub\cf8\f9\fs22 CA 1-8\ul0\nosupersub\cf9\f10\fs22
(Time 15-20 minute
s) \par\pard\qj \li360\ri1621\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex102 Pu
rpose\u8212?to provide the student with an opportunity to focus on the types of
organizations involved in \up0 \expndtw0\charscalex107 the rule making process,
what impact accounting has on the environment, and the environment\u8217?s \up0
\expndtw-3\charscalex100 influence on accounting. \par\pard\ql \li360\sb228\sl-2
53\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 CA 1-9\ul0\
nosupersub\cf9\f10\fs22
(Time 10-15 minutes) \par\pard\qj \li360\ri1621\sb0\s
l-240\slmult0 \up0 \expndtw0\charscalex100 Purpose\u8212?to provide the student
with an opportunity to focus on what type of rule-making environment \up0 \expnd
tw0\charscalex100 exists. In addition, this CA explores why user groups are inte
rested in the nature of IFRS and why some \up0 \expndtw-3\charscalex100 groups w
ish to issue their own rules. \par\pard\ql \li360\sb228\sl-253\slmult0 \up0 \exp
ndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 CA 1-10\ul0\nosupersub\cf9\f10\
fs22
(Time 25-35 minutes) \par\pard\qj \li360\ri1620\sb0\sl-240\slmult0 \up0

\expndtw0\charscalex107 Purpose\u8212?to provide the student with the opportunit

y to discuss the role of government officials in \up0 \expndtw-3\charscalex100 a
ccounting rule-making. \par\pard\ql \li360\sb228\sl-253\slmult0 \up0 \expndtw-3\
charscalex100 \ul0\nosupersub\cf8\f9\fs22 CA 1-11\ul0\nosupersub\cf9\f10\fs22
(Time 20-25 minutes) \par\pard\qj \li360\ri1624\sb0\sl-240\slmult0 \up0 \expndt
w-2\charscalex100 Purpose\u8212?to provide the student with an opportunity to co
nsider the ethical dimensions of implementation \up0 \expndtw-2\charscalex100 of
a new accounting pronouncement. \par\pard\ql \li360\sb228\sl-253\slmult0 \up0 \
expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 CA 1-12\ul0\nosupersub\cf9\f
10\fs22
(Time 25-35 minutes) \par\pard\qj \li360\ri1622\sb0\sl-240\slmult0 \u
p0 \expndtw0\charscalex106 Purpose\u8212?to provide the student with a writing a
ssignment concerning the ethical issues related to \up0 \expndtw-3\charscalex100
meeting earnings targets. \par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0
\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb181\sl-230\sl
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0 1-8\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 20
11 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\no
supersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (F
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dtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 *CA 1-13\ul0\nosupersub\cf9\f10\
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(Time 20-30 minutes) \par\pard\qj \li1800\ri182\sb0\sl-240\slmult0 \up0
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(Time 3-5 minutes) \par\pard\qj \li1800\ri17
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student with an opportunity to identify the various documents issued by differen
t \up0 \expndtw-4\charscalex100 accounting organizations. This CA should help th
e student to better focus on the more important documents \up0 \expndtw-5\charsc
alex100 issued in the financial reporting area. \par\pard\ql \li1800\sb228\sl-25
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(Time 5-7 minutes) \par\pard\qj \li1800\ri176\sb0\sl
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ith an opportunity to match the descriptions of a number of authori\up0 \expndtw
0\charscalex102 tative pronouncements issued by rule-making bodies to the pronou
ncements. \par\pard\ql \li1800\sb228\sl-253\slmult0 \up0 \expndtw-3\charscalex10
0 \ul0\nosupersub\cf8\f9\fs22 CA 1-16\ul0\nosupersub\cf9\f10\fs22
(Time 25-35
minutes) \par\pard\qj \li1800\ri178\sb0\sl-240\slmult0 \up0 \expndtw0\charscale
x104 Purpose\u8212?to provide the student with an opportunity to comment on a le
tter sent by business execu\up0 \expndtw-3\charscalex100 tives to the FASB and C
ongress on the accounting for derivatives. \par\pard\li1828\sb0\sl-207\slmult0\p
ar\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li
1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\s
l-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmu
lt0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pa
rd\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\
sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207
\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\p
ar\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li
1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\s
l-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmu
lt0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pa
rd\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\
sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207
\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\p
ar\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li
1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\s
l-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmu
lt0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pa
rd\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\
sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb168\sl-2
07\slmult0\fi0\tx8467\tx11568 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\
f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\
f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndt
w-3\charscalex100 (For Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \u
l0\nosupersub\cf4\f5\fs20 1-9
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p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}

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{\shp {\*\shpinst\shpleft1800\shptop4775\shpright2606\shpbottom4795\shpfhdr0\shp
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p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g11}{\bkmkend Pg11}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1608\sb238\sl-414
\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf6\f7\fs36 SOLUTIONS TO CO
NCEPTS FOR ANALYSIS \par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb
140\sl-322\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 CA
1-1 \par\pard\li360\sb238\sl-253\slmult0\fi0\tx835 \up0 \expndtw-1\charscalex100
\ul0\nosupersub\cf9\f10\fs22 1.\tab \up0 \expndtw-1\charscalex100 True.\par\par
d\li360\sb227\sl-253\slmult0\fi0\tx835 \up0 \expndtw-1\charscalex100 2.\tab \up0

\expndtw0\charscalex100 False. Any company claiming compliance with IFRS must c

omply with all standards and inter-\par\pard\li360\sb1\sl-237\slmult0\fi475 \up0
\expndtw-1\charscalex100 pretations, including disclosure requirements.\par\par
d\li360\sb230\sl-253\slmult0\fi0\tx835 \up0 \expndtw-1\charscalex100 3.\tab \up0
\expndtw0\charscalex100 False. The SEC is the governmental body that has influe
nce over the FASB, not the IASB.\par\pard\li360\sb227\sl-253\slmult0\fi0\tx835 \
up0 \expndtw-1\charscalex100 4.\tab \up0 \expndtw-1\charscalex100 True.\par\pard
\li360\sb227\sl-253\slmult0\fi0\tx835 \up0 \expndtw-1\charscalex100 5.\tab \up0
\expndtw0\charscalex100 False. The IASB has no government mandate and does follo
w a due process in issuing IFRS.\par\pard\li360\sb0\sl-322\slmult0\par\pard\li36
0\sb122\sl-322\slmult0\fi0 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf7\f8\
fs28 CA 1-2\par\pard\li360\sb220\sl-253\slmult0\fi0\tx838 \up0 \expndtw-1\charsc
alex100 \ul0\nosupersub\cf9\f10\fs22 1.\tab \up0 \expndtw0\charscalex100 False.
In general, the IASB uses a principles-based approach to standard setting while
the FASB\par\pard\li360\sb1\sl-237\slmult0\fi475 \up0 \expndtw-1\charscalex100 u
ses rules-based approach.\par\pard\li360\sb230\sl-253\slmult0\fi0\tx835 \up0 \ex
pndtw-1\charscalex100 2.\tab \up0 \expndtw-1\charscalex100 False. The objective
emphasizes an entity perspective.\par\pard\ql \li360\sb225\sl-253\slmult0\tx835
\up0 \expndtw-3\charscalex100 3. \tab \up0 \expndtw0\charscalex105 False. The ob
jective of financial reporting is to provide financial information about the rep
orting \par\pard\qj \li835\ri1621\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex10
0 entity that is useful to present and potential equity investors, lenders, and
other creditors in making \up0 \expndtw-3\charscalex100 decisions in their capac
ity as capital providers. \par\pard\ql \li360\sb228\sl-253\slmult0\tx838 \up0 \e
xpndtw-2\charscalex100 4. \tab \up0 \expndtw0\charscalex100 False. International
Accounting Standards were issued by the International Accounting Standards \par
\pard\ql \li835\sb1\sl-237\slmult0 \up0 \expndtw-2\charscalex100 Committee while
International Financial Reporting Standards are issued by the IASB. \par\pard\l
i360\sb232\sl-253\slmult0\fi0\tx835 \up0 \expndtw-3\charscalex100 5.\tab \up0 \e
xpndtw-3\charscalex100 True.\par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\
li360\sb106\sl-322\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\
fs28 CA 1-3 \par\pard\ql \li360\sb235\sl-253\slmult0 \up0 \expndtw-3\charscalex1
00 \ul0\nosupersub\cf9\f10\fs22 1. (c); 2. (d); 3. (b); 4. (d); 5. (b); 6. (a);
7. (a); 8. (b); 9. (d); 10. (b). \par\pard\ql \li360\sb0\sl-322\slmult0 \par\par
d\ql\li360\sb108\sl-322\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf
7\f8\fs28 CA 1-4 \par\pard\ql \li360\sb0\sl-240\slmult0 \par\pard\ql\li360\ri161
0\sb6\sl-240\slmult0\tx835\tx835\tx835\tx835\tx835 \up0 \expndtw0\charscalex100
\ul0\nosupersub\cf9\f10\fs22 (a) Financial accounting is the process that culm
inates in the preparation of financial reports relative to \line\tab \up0 \expnd
tw0\charscalex100 the enterprise as a whole for use by parties both internal and
external to the enterprise. In contrast, \line \tab \up0 \expndtw-1\charscalex1
00 managerial accounting is the process of identification, measurement, accumula
tion, analysis, prepa-\line \tab \up0 \expndtw0\charscalex100 ration, interpreta
tion, and communication of financial information used by the management to plan,
\line \tab \up0 \expndtw-1\charscalex100 evaluate, and control within an organi
zation and to assure appropriate use of, and accountability for, \line \tab \up0
\expndtw-3\charscalex100 its resources. \par\pard\qj \li360\ri1621\sb240\sl-240
\slmult0\tx835 \up0 \expndtw0\charscalex107 (b) The financial statements most
frequently provided are the statement of financial position, the \line\tab \up0
\expndtw-2\charscalex100 income statement, the statement of cash flows, and the
statement of changes in equity. \par\pard\li388\sb0\sl-230\slmult0\par\pard\li38
8\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230
\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par
\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb63\sl-230\slmult0\fi0\tx1852\tx8
491 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 1-10\tab \up0 \exp
ndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Son
s, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs1
8 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use O
nly)

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g12}{\bkmkend Pg12}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb254\sl-322
\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 CA 1-4 (Conti
nued) \par\pard\ql \li1800\ri177\sb226\sl-240\slmult0\tx2275\tx2275\tx2275\tx227
5\tx2275\tx2275\tx2275 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf9\f10\fs2
2 (c) Financial statements are the principal means through which financial inf
ormation is communicated to \line\tab \up0 \expndtw-1\charscalex100 those outsid
e an enterprise. As indicated in (b), there are four major financial statements.
However, \line \tab \up0 \expndtw-2\charscalex100 some financial information
is better provided, or can be provided only, by means of financial \
line \tab \up0 \expndtw-1\charscalex100 reporting other than formal financial st
atements. Financial reporting (other than financial statements \line \tab \up0 \
expndtw-4\charscalex100 and related notes) may take various forms. Exampl
es include the company president\u8217?s letter or \line \tab \up0 \expndt
w0\charscalex100 supplementary schedules in the corporate annual reports, prospe
ctuses, reports filed with govern-\line \tab \up0 \expndtw0\charscalex100 ment a
gencies, news releases, management\u8217?s forecasts, and descriptions of an ent
erprise\u8217?s social \line \tab \up0 \expndtw-1\charscalex100 or environmental
impact. \par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb131\sl-32
2\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 CA 1-5 \par\
pard\qj \li1800\ri177\sb226\sl-240\slmult0 \up0 \expndtw-3\charscalex100 \ul0\no
supersub\cf9\f10\fs22 It is not appropriate to abandon mandatory accounti
ng rules and allow each company to voluntarily \up0 \expndtw0\charscalex1
02 disclose the type of information it considered important. Without a coherent
body of accounting theory \up0 \expndtw0\charscalex100 and standards, each accou
ntant or enterprise would have to develop its own theory structure and set of \u
p0 \expndtw-2\charscalex100 practices, and readers of financial statements would
have to familiarize themselves with every company\u8217?s \up0 \expndtw0\charsc
alex100 peculiar accounting and reporting practices. As a result, it would be al
most impossible to prepare state\up0 \expndtw0\charscalex100 ments that could be
compared. \par\pard\qj \li1800\ri179\sb240\sl-240\slmult0 \up0 \expndtw0\charsc
alex100 In addition, voluntary disclosure may not be an efficient way of dissemi
nating information. A company is \line \up0 \expndtw0\charscalex100 likely to di
sclose less information if it has the discretion to do so. Thus, the company can
reduce its cost \line \up0 \expndtw0\charscalex102 of assembling and disseminat
ing information. However, an investor wishing additional information has \line \
up0 \expndtw0\charscalex100 to pay to receive additional information desired. Di
fferent investors may be interested in different types \line \up0 \expndtw0\char
scalex102 of information. Since the company may not be equipped to provide the r
equested information, it would \line \up0 \expndtw0\charscalex105 have to spend
additional resources to fulfill such needs; or the company may refuse to furnish
such \line \up0 \expndtw0\charscalex102 information if it\u8217?s too costly to
do so. As a result, investors may not get the desired information or they \line
\up0 \expndtw0\charscalex108 may have to pay a significant amount of money for
it. Furthermore, redundancy in gathering and \line \up0 \expndtw0\charscalex102
distributing information occurs when different investors ask for the same inform
ation at different points \line \up0 \expndtw0\charscalex102 in time. To the soc

iety as a whole, this would not be an efficient way of utilizing resources. \par
\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb131\sl-322\slmult0 \up
0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 CA 1-6 \par\pard\ql \li18
00\ri176\sb226\sl-240\slmult0\tx2275\tx2275 \up0 \expndtw0\charscalex100 \ul0\no
supersub\cf9\f10\fs22 (a) The International Accounting Standards Committee Fou
ndation (IASCF) is the sponsoring organi-\line\tab \up0 \expndtw0\charscalex102
zation of the IASB. The IASCF selects the members of the IASB and the Advisory C
ouncil, funds \line \tab \up0 \expndtw0\charscalex102 their activities, and gene
rally oversees the IASB\u8217?s activities. \par\pard\qj \li2275\ri177\sb240\sl240\slmult0 \up0 \expndtw-3\charscalex100 The IASB follows a due process i
n establishing a typical IASB International Financial Reporting \line \up0
\expndtw-1\charscalex100 Standard. The following steps are usually taken: (1) A
topic or project is identified and placed on the \line \up0 \expndtw0\charscalex
100 Board\u8217?s agenda. (2) Research and analysis are conducted by the IAS
B and a preliminary views \line \up0 \expndtw0\charscalex102 document is drafte
d and released. (3) A public hearing is often held. (4) The Board analyzes and
\line \up0 \expndtw0\charscalex102 evaluates the public response and issues an e
xposure draft. (5) The Board studies the exposure \line \up0 \expndtw0\charscal
ex102 draft in relation to the public responses, revises the draft if necessary,
gives the revised draft final \line \up0 \expndtw0\charscalex100 consideration
and votes on issuance of an IFRS. The passage of a new accounting standard in th
e \line \up0 \expndtw0\charscalex100 form of an IASB Standard requires the suppo
rt of nine of the fourteen Board members. \par\pard\ql \li1800\ri178\sb200\sl-24
0\slmult0\tx2275\tx2275\tx2275 \up0 \expndtw0\charscalex100 (b) The IASB issue
s three major types of pronouncements: International financial reporting standar
ds, \line\tab \up0 \expndtw-2\charscalex100 Framework for financial reporting
, and International financial reporting interpretations. Financial \line \
tab \up0 \expndtw-2\charscalex100 accounting standards issued by the IASB
are preferred to as International Financial Reporting \line \tab \up0 \exp
ndtw-3\charscalex100 Standards (IFRS). \par\pard\li1828\sb0\sl-207\slmult0\par\p
ard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828
\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-20
7\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb3\sl-207\slmult0\
fi0\tx8467\tx11457 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Cop
yright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFR
S,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charsca
lex100 (For Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupers
ub\cf4\f5\fs20 1-11
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{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g13}{\bkmkend Pg13}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb254\sl-322\
slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 CA 1-6 (Contin
ued) \par\pard\qj \li806\ri1621\sb226\sl-240\slmult0 \up0 \expndtw0\charscalex10
2 \ul0\nosupersub\cf9\f10\fs22 The International Accounting Standards Commit
tee (IASB predecessor) issued a document \up0 \expndtw0\charscalex100 entit
led \u8220?Framework for the Preparation and Presentation of Financial Statement
s.\u8221? This framework \up0 \expndtw0\charscalex100 sets forth fundamental obj

ectives and concepts that the Board uses in developing future standards \up0 \ex
pndtw0\charscalex100 of financial reporting. The intent of the document is to fo
rm a cohesive set of interrelated concepts, \up0 \expndtw0\charscalex104 a conce
ptual framework, that will serve as tools for solving existing and emerging prob
lems in a \up0 \expndtw-3\charscalex100 consistent manner. \par\pard\qj \li835\r
i1562\sb240\sl-240\slmult0 \up0 \expndtw-1\charscalex100 Interpretations issued
by the International Financial Reporting Interpretations Committee (IFRIC) are \
up0 \expndtw-1\charscalex100 also considered authoritative and cover (1) newly i
dentified financial reporting issues not specifically \up0 \expndtw-1\charscalex
100 dealt with in IFRS, and (2) issues where unsatisfactory or conflicting inter
pretations have developed, \up0 \expndtw-4\charscalex100 or seem likely to devel
op in the absence of authoritative guidance. \par\pard\qj \li835\ri1560\sb240\sl
-240\slmult0 \up0 \expndtw0\charscalex102 IFRIC can address controversial accoun
ting problems as they arise. It determines whether it can \up0 \expndtw-2\charsc
alex100 quickly resolve them, or whether to involve the IASB in solving them. Th
e IASB will hopefully work on \up0 \expndtw-3\charscalex100 more pervasive longterm problems, while the IFRIC deals with short-term emerging issues. \par\pard\
ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb131\sl-322\slmult0 \up0 \expnd
tw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 CA 1-7 \par\pard\qj \li360\ri1620
\sb226\sl-240\slmult0 \up0 \expndtw0\charscalex102 \ul0\nosupersub\cf9\f10\fs22
Accounting numbers affect investing decisions. Investors, for example, use the f
inancial statements of \up0 \expndtw0\charscalex100 different companies to enhan
ce their understanding of each company\u8217?s financial strength and operating
\up0 \expndtw0\charscalex100 results. Because these statements follow inter
national accounting standards, investors can make \up0 \expndtw-2\charscale
x100 meaningful comparisons of different financial statements to assist their in
vestment decisions. \par\pard\qj \li360\ri1559\sb240\sl-240\slmult0 \up0 \expndt
w-3\charscalex100 Accounting numbers also influence creditors\u8217? decisions.
A commercial bank usually looks into a company\u8217?s \line \up0 \expndtw0\char
scalex100 financial statements and past credit history before deciding whether t
o grant a loan and in what amount. \line \up0 \expndtw0\charscalex102 The financ
ial statements provide a fair picture of the company\u8217?s financial strength
(for example, short-\line \up0 \expndtw0\charscalex106 term liquidity and long-t
erm solvency) and operating performance for the current period and over a \line
\up0 \expndtw-2\charscalex100 period of time. The information is essential for t
he bank to ensure that the loan is safe and sound. \par\pard\ql \li360\sb0\sl-32
2\slmult0 \par\pard\ql\li360\sb131\sl-322\slmult0 \up0 \expndtw-4\charscalex100
\ul0\nosupersub\cf7\f8\fs28 CA 1-8 \par\pard\ql \li360\sb215\sl-253\slmult0 \up0
\expndtw-1\charscalex100 \ul0\nosupersub\cf9\f10\fs22 (a) Arguments for polit
icalization of the accounting standard-setting process: \par\pard\ql \li835\ri16
21\sb58\sl-240\slmult0\tx1195\tx1195 \up0 \expndtw0\charscalex107 1. Accounting
depends in large part on public confidence for its success. Consequently, the \
line\tab \up0 \expndtw0\charscalex103 critical issues are not solely technical,
so all those having a bona fide interest in the output of \line \tab \up0 \expnd
tw-3\charscalex100 accounting should have some influence on that output. \par\pa
rd\ql \li835\ri1623\sb60\sl-240\slmult0\tx1195\tx1195\tx1195\tx1195 \up0 \expndt
w0\charscalex102 2. There are numerous conflicts between the various interest g
roups. In the face of this, compro-\line\tab \up0 \expndtw0\charscalex102 mise i
s necessary, particularly since the critical issues in accounting are value judg
ments, not \line \tab \up0 \expndtw-1\charscalex100 the type which are solvable,
as we have traditionally assumed, using deterministic models. Only \line \tab \
up0 \expndtw-2\charscalex100 in this way (reasonable compromise) will the financ
ial community have confidence in the fairness \line \tab \up0 \expndtw-3\charsca
lex100 and objectivity of accounting standard-setting. \par\pard\ql \li835\ri162
6\sb60\sl-240\slmult0\tx1195\tx1195 \up0 \expndtw0\charscalex102 3. Over the ye
ars, accountants have been unable to establish, on the basis of technical accoun
-\line\tab \up0 \expndtw0\charscalex100 ting elements, standards which would bri
ng about the desired uniformity and acceptability. This \line \tab \up0 \expndtw
-2\charscalex100 inability itself indicates standard-setting is primarily consen
sual in nature. \par\pard\ql \li835\ri1620\sb60\sl-240\slmult0\tx1195\tx1195\tx1

195\tx1195 \up0 \expndtw0\charscalex100 4. The public accounting profession mad

e rules which business enterprises and individuals \u8220?had\u8221? \line\tab \
up0 \expndtw0\charscalex109 to follow. For many years, these businesses and indi
viduals had little say as to what the \line \tab \up0 \expndtw0\charscalex107 st
andards would be, in spite of the fact that their economic well-being was influe
nced to a \line \tab \up0 \expndtw0\charscalex107 substantial degree by those st
andards. It is only natural that they would try to influence or \line \tab \up0
\expndtw-3\charscalex100 control the factors that determine their economic wellbeing. \par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\
pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\s
b0\sl-230\slmult0\par\pard\li388\sb3\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expn
dtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 1-12\tab \up0 \expndtw-2\charsca
lex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Soluti
ons Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)
{\shp {\*\shpinst\shpleft360\shptop14692\shpright10440\shpbottom14712\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g14}{\bkmkend Pg14}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb254\sl-322
\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 CA 1-8 (Conti
nued) \par\pard\ql \li1800\sb215\sl-253\slmult0 \up0 \expndtw-1\charscalex100 \u
l0\nosupersub\cf9\f10\fs22 (b) Arguments against the politicalization of the a
ccounting standard-setting process: \par\pard\ql \li2275\ri177\sb58\sl-240\slmul
t0\tx2635\tx2635\tx2635 \up0 \expndtw0\charscalex102 1. Many accountants feel t
hat accounting is primarily technical in nature. Consequently, they feel \line\t
ab \up0 \expndtw-2\charscalex100 that substantive, basic research by objective,
independent and fair-minded researchers ultimately \line \tab \up0 \expndtw0\cha
rscalex104 will result in the best solutions to critical issues, such as the con
cepts of income and capital, \line \tab \up0 \expndtw-3\charscalex100 even if it
is accepted that there isn\u8217?t necessarily a single \u8220?right\u8221? sol
ution. \par\pard\ql \li2275\ri178\sb60\sl-240\slmult0\tx2635\tx2635\tx2635\tx263
5 \up0 \expndtw0\charscalex100 2. Even if it is accepted that there are no \u82
20?absolute truths\u8221? as far as critical issues are concerned, \line\tab \up
0 \expndtw0\charscalex100 many feel that professional accountants, taking into a
ccount the diverse interests of the various \line \tab \up0 \expndtw0\charscalex
102 groups using accounting information, are in the best position, because of th
eir independence, \line \tab \up0 \expndtw-3\charscalex100 education, training,
and objectivity, to decide what international financial reporting stan
dards \line \tab \up0 \expndtw-4\charscalex100 ought to be. \par\pard\qj \li2275
\ri179\sb60\sl-240\slmult0\tx2635 \up0 \expndtw0\charscalex100 3. The complex s
ituations that arise in the business world require that trained accountants deve
lop \line\tab \up0 \expndtw-1\charscalex100 the appropriate reporting standards.
\par\pard\qj \li2275\ri183\sb60\sl-240\slmult0\tx2635 \up0 \expndtw0\charscalex
103 4. The use of consensus to develop reporting standards would decrease the p
rofessional status \line\tab \up0 \expndtw0\charscalex103 of the accountant. \pa
r\pard\qj \li2275\ri179\sb60\sl-240\slmult0\tx2635 \up0 \expndtw0\charscalex105
5. This approach would lead to \u8220?lobbying\u8221? by various parties to in
fluence the establishment of \line\tab \up0 \expndtw-4\charscalex100 reporting s

tandards. \par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb131\sl-3

22\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 CA 1-9 \par
\pard\ql \li1800\ri176\sb226\sl-240\slmult0\tx2275\tx2275\tx2275\tx2275\tx2275\t
x2275 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf9\f10\fs22 (a) In many r
espects, the IASB is a quasi-governmental agency in that its pronouncements are
required \line\tab \up0 \expndtw-1\charscalex100 to be followed in some jurisdic
tions. For example, all public european companies are required to use \line \tab
\up0 \expndtw-3\charscalex100 IASB standards when preparing financial statement
s. In fact, both the FASB and the IASB believe that \line \tab \up0 \expndtw0\ch
arscalex100 the IFRS have the best potential to provide a common platform on whi
ch companies can report and \line \tab \up0 \expndtw-3\charscalex100 investors c
an compare financial information. The purely political approach is used in Franc
e and West \line \tab \up0 \expndtw-4\charscalex100 Germany. The private, pro
fessional approach is employed in Australia, Canada, and the United \li
ne \tab \up0 \expndtw-4\charscalex100 Kingdom. \par\pard\ql \li1800\ri177\sb240\
sl-240\slmult0\tx2275\tx2275\tx2275\tx2275 \up0 \expndtw0\charscalex100 (b) Pu
blicly reported accounting numbers influence the distribution of scarce resource
s. Resources are \line\tab \up0 \expndtw0\charscalex100 channeled where needed a
t returns commensurate with perceived risk. Thus, reported accounting \line \tab
\up0 \expndtw-2\charscalex100 numbers have economic effects in that resources a
re transferred among entities and individuals as a \line \tab \up0 \expndtw0\cha
rscalex100 consequence of these numbers. It is not surprising then that individu
als affected by these numbers \line \tab \up0 \expndtw0\charscalex100 will be ex
tremely interested in any proposed changes in the financial reporting environmen
t. \par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb211\sl-322\slmu
lt0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 CA 1-10 \par\pard\
ql \li1800\ri177\sb226\sl-240\slmult0\tx2275\tx2275 \up0 \expndtw0\charscalex103
\ul0\nosupersub\cf9\f10\fs22 (a) President Sarkozy is putting pressure on the
IASB to craft fair value standards that favor banks. \line\tab \up0 \expndtw0\c
harscalex100 However, by introducing politics into the standard-setting proce
ss will likely lead to the following \line \tab \up0 \expndtw-1\charscalex100
consequences: \par\pard\ql \li2275\sb0\sl-253\slmult0 \par\pard\ql\li2275\sb37\s
l-253\slmult0 \up0 \expndtw-1\charscalex100 1. Too many alternatives. \par\pard
\ql \li2275\sb47\sl-253\slmult0 \up0 \expndtw-2\charscalex100 2. Lack of clarit
y that will lead to inconsistent application. \par\pard\ql \li2275\sb47\sl-253\s
lmult0 \up0 \expndtw-2\charscalex100 3. Lack of disclosure that reduces transpa
rency. \par\pard\ql \li2275\sb47\sl-253\slmult0 \up0 \expndtw-1\charscalex100 4.
Not comprehensive in scope. \par\pard\li1828\sb0\sl-207\slmult0\par\pard\li182
8\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-2
07\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0
\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\
li1828\sb0\sl-207\slmult0\par\pard\li1828\sb126\sl-207\slmult0\fi0\tx8467\tx1145
7 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John
Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub
\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instr
uctor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 113
{\shp {\*\shpinst\shpleft1800\shptop14692\shpright11880\shpbottom14712\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g15}{\bkmkend Pg15}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10

0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\

ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb254\sl-322\
slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 CA 1-10 (Conti
nued) \par\pard\qj \li835\ri1620\sb226\sl-240\slmult0 \up0 \expndtw0\charscalex1
00 \ul0\nosupersub\cf9\f10\fs22 When the resulting standards have these attribut
es, they will be of lower quality and the credibility \up0 \expndtw0\charscalex1
04 of the standard-setting process will be questioned. At the extreme, market pa
rticipants will have \up0 \expndtw0\charscalex104 less confidence in accounting
information and capital markets will be less liquid\u8212?cost of capital \up0 \
expndtw-1\charscalex100 will be higher. Another indication of the problem
of government intervention is shown in the \up0 \expndtw0\charscalex100
accounting standards used by some countries around the world. Completeness and t
ransparency \up0 \expndtw0\charscalex102 of information needed by investors and
creditors is not available in order to meet or achieve other \up0 \expndtw0\char
scalex104 objectives. In the fair value case, the IASB did respond by accelerati
ng its process to develop a \up0 \expndtw0\charscalex103 new standard, which pro
vided some exceptions to the fair value accounting that benefited some \up0 \exp
ndtw-3\charscalex100 banks and insurance companies. \par\pard\ql \li360\sb230\sl
-253\slmult0\tx835 \up0 \expndtw-3\charscalex100 (b) \tab \up0 \expndtw0\charsca
lex106 Accounting reports have consequences for the companies that prepare them
and the users of \par\pard\qj \li835\ri1619\sb0\sl-240\slmult0 \up0 \expndtw0\ch
arscalex106 those reports\u8212?investors, creditors, government bodies, and so
on. Considering the economic \up0 \expndtw0\charscalex105 consequences of accoun
ting standards, it is not surprising that special interest groups become \up0 \e
xpndtw-2\charscalex100 vocal and critical (some supporting, some opposing) when
rules are being formulated. \par\pard\qj \li835\ri1619\sb238\sl-240\slmult0 \up0
\expndtw0\charscalex102 The FASB\u8217?s derivative accounting pronouncemen
t is no exception. Many from the banking \up0 \expndtw0\charscalex107 ind
ustry, for example, criticized the rule as too complex and leading to unnecessar
y earnings \up0 \expndtw0\charscalex100 volatility. They also indicated that the
proposal may discourage prudent risk management activities \up0 \expndtw0\chars
calex100 and in some cases could present misleading financial information. As a
result, elected officials are \up0 \expndtw0\charscalex100 often approached to p
ut pressure on the standard-setters (IASB and FASB to change its rulings. In \up
0 \expndtw0\charscalex106 the derivative controversy, Rep. Richard Baker introdu
ced a bill which would force the SEC to \up0 \expndtw0\charscalex102 formally ap
prove each standard issued by the FASB. Not only would this process delay adopti
on, \up0 \expndtw0\charscalex105 but could lead to additional politicalization o
f the rule-making process. Dingell commented that \up0 \expndtw0\charscalex100 C
ongress should stay out of the rule-making process and defended the FA
SB\u8217?s approach to \up0 \expndtw-3\charscalex100 establishing accounting sta
ndards. \par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb171\sl-322\s
lmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 CA 1-11 \par\pa
rd\ql \li360\ri1560\sb226\sl-240\slmult0\tx835\tx835 \up0 \expndtw-1\charscalex1
00 \ul0\nosupersub\cf9\f10\fs22 (a) Inclusion or omission of information that
materially affects net income harms particular stakeholders. \line\tab \up0 \exp
ndtw0\charscalex100 Accountants must recognize that their decision to implement
(or delay) reporting requirements will \line \tab \up0 \expndtw-4\charscalex100
have immediate consequences for some stakeholders. \par\pard\qj \li360\ri1562\s
b240\sl-240\slmult0\tx835 \up0 \expndtw0\charscalex100 (b) Yes. Because the IA
SB rule results in a fairer representation, it should be implemented as soon as
\line\tab \up0 \expndtw-4\charscalex100 possible\u8212?regardless of its impact
on net income. \par\pard\qj \li360\ri1622\sb240\sl-240\slmult0\tx835 \up0 \expnd
tw0\charscalex104 (c) The accountant\u8217?s responsibility is to provide fina
ncial statements that present fairly the financial \line\tab \up0 \expndtw-2\cha
rscalex100 condition of the company. By advocating early implementation, Weller
fulfills this task. \par\pard\ql \li360\ri1620\sb240\sl-240\slmult0\tx835\tx835\
tx835\tx835\tx835\tx835 \up0 \expndtw0\charscalex104 (d) Potential lenders a
nd investors, who read the financial statements and rely on their fai

r \line\tab \up0 \expndtw0\charscalex103 representation of the financial con

dition of the company, have the most to gain by early \line \tab \up0
\expndtw0\charscalex102 implementation\u8212?they would be most directly harmed
by deferral of implementation. At the same \line \tab \up0 \expndtw0\charscalex1
00 time, a stockholder who is considering the sale of shares may be harmed by ea
rly implementation \line \tab \up0 \expndtw0\charscalex103 that lowers net incom
e (and may lower the value of the shares). If employee bonuses are based \line \
tab \up0 \expndtw0\charscalex105 on the reported income number, the employ
ees could receive lower bonuses with early \line \tab \up0 \expndtw-3\char
scalex100 implementation. \par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li
360\sb151\sl-322\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs
28 CA 1-12 \par\pard\ql \li360\sb0\sl-240\slmult0 \par\pard\ql\li360\ri1620\sb6\
sl-240\slmult0\tx835\tx835\tx835 \up0 \expndtw0\charscalex104 \ul0\nosupersub\cf
9\f10\fs22 (a) The ethical issue in this case relates to making questionable e
ntries to meet expected earnings \line\tab \up0 \expndtw0\charscalex100 forecast
s. As indicated in this chapter, businesses\u8217? concentration on \u8220?maxim
izing the bottom line,\u8221? \line \tab \up0 \expndtw0\charscalex100 \u8220?fac
ing the challenges of competition,\u8221? and \u8220?stressing short-term result
s\u8221? places accountants in an \line \tab \up0 \expndtw-3\charscalex100 envir
onment of conflict and pressure. \par\pard\li388\sb0\sl-230\slmult0\par\pard\li3
88\sb123\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nos
upersub\cf4\f5\fs20 1-14\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f
3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f
4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw
-3\charscalex100 (For Instructor Use Only)
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g16}{\bkmkend Pg16}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb274\sl-322
\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 CA 1-12 (Cont
inued) \par\pard\ql \li1800\sb0\sl-240\slmult0 \par\pard\ql\li1800\ri179\sb6\sl240\slmult0\tx2275\tx2275 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf9\f10\f
s22 (b) Given that Normand has pleaded guilty, he certainly acted improperly.
Doing the right thing, making \line\tab \up0 \expndtw0\charscalex100 the right d
ecision, is not always easy. Right is not always obvious, and the pressures to \
u8220?bend the \line \tab \up0 \expndtw0\charscalex100 rules,\u8221? \u8220?to p
lay the game,\u8221? \u8220?to just ignore it\u8221? can be considerable. \par\p
ard\ql \li1800\ri180\sb240\sl-240\slmult0\tx2275\tx2275\tx2275\tx2275\tx2275\tx2
275 \up0 \expndtw0\charscalex102 (c) No doubt, Normand was in a difficult posi
tion. I am sure that he was concerned that if he failed to \line\tab \up0 \expnd
tw0\charscalex102 go along, it would affect his job performance negatively or th
at he might be terminated. These job \line \tab \up0 \expndtw0\charscalex105 pre
ssures, time pressures, peer pressures often lead individuals astray. Can it hap
pen to you? \line \tab \up0 \expndtw0\charscalex108 One individual noted that at
a seminar on ethics sponsored by the CMA Society of Southern \line \tab \up0 \e
xpndtw0\charscalex103 California, attendees were asked if they had ever been pre
ssured to make questionable entries. \line \tab \up0 \expndtw0\charscalex103 Thi
s individual noted that to the best of his recollection, everybody raised a hand

, and more than \line \tab \up0 \expndtw0\charscalex103 one had eventually chose
n to resign. \par\pard\ql \li1800\ri180\sb240\sl-240\slmult0\tx2275\tx2275 \up0
\expndtw0\charscalex100 (d) Major stakeholders are: (1) Troy Normand, (2) pres
ent and potential stockholders and creditors of \line\tab \up0 \expndtw0\charsca
lex100 WorldCom, (3) employees, and (4) family. Recognize that WorldCom
is one of the largest \line \tab \up0 \expndtw0\charscalex100 bankruptcy in
United States history, so many individuals are affected. \par\pard\ql \li1800\s
b0\sl-322\slmult0 \par\pard\ql\li1800\sb211\sl-322\slmult0 \up0 \expndtw-4\chars
calex100 \ul0\nosupersub\cf7\f8\fs28 CA 1-13 \par\pard\li1800\sb228\sl-253\slmul
t0\fi0\tx2275 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf9\f10\fs22 (a)\tab
\up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf8\f9\fs22 AICPA.\ul0\nosupersub
\cf9\f10\fs22
American Institute of Certified Public Accountants. The nationa
l organization of practicing\par\pard\li1800\sb1\sl-237\slmult0\fi475 \up0 \expn
dtw-2\charscalex100 certified public accountants.\par\pard\ql \li1800\sb217\sl-2
53\slmult0\tx2275 \up0 \expndtw-3\charscalex100 (b) \tab \up0 \expndtw0\charscal
ex100 \ul0\nosupersub\cf8\f9\fs22 APB.\ul0\nosupersub\cf9\f10\fs22
Accounting
Principles Board. A committee of public accountants, industry accountants and \
par\pard\qj \li2275\ri183\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex103 academ
icians which issued 31 Opinions between 1959 and 1973. The APB replaced the C
AP \up0 \expndtw0\charscalex104 and was itself replaced by the FASB. Its opinion
s, unless superseded, remain a primary source \up0 \expndtw-3\charscalex100 of G
AAP. \par\pard\ql \li1800\sb228\sl-253\slmult0\tx2275 \up0 \expndtw-3\charscalex
100 (c) \tab \up0 \expndtw0\charscalex102 \ul0\nosupersub\cf8\f9\fs22 FAF.\ul0\n
osupersub\cf9\f10\fs22
Financial Accounting Foundation. An organization whose
purpose is to select members of \par\pard\ql \li2275\sb1\sl-237\slmult0 \up0 \e
xpndtw-2\charscalex100 the FASB and its Advisory Councils, fund their activities
, and exercise general oversight. \par\pard\ql \li1800\sb230\sl-253\slmult0\tx22
75 \up0 \expndtw-3\charscalex100 (d) \tab \up0 \expndtw0\charscalex100 \ul0\nosu
persub\cf8\f9\fs22 FASAC.\ul0\nosupersub\cf9\f10\fs22
Financial Accounting St
andards Advisory Council. An organization whose purpose is to \par\pard\ql \li22
75\sb1\sl-237\slmult0 \up0 \expndtw-2\charscalex100 consult with the FASB on iss
ues, project priorities, and select task forces. \par\pard\ql \li1800\sb230\sl-2
53\slmult0\tx2275 \up0 \expndtw-3\charscalex100 (e) \tab \up0 \expndtw0\charscal
ex104 \ul0\nosupersub\cf8\f9\fs22 GAAP.\ul0\nosupersub\cf9\f10\fs22
Generally
accepted accounting principles. A common set of standards, principles, and \par
\pard\qj \li2275\ri185\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex102 procedure
s which have substantial authoritative support and have been accepted as appropr
iate \up0 \expndtw0\charscalex102 because of universal application. \par\pard\ql
\li1800\sb228\sl-253\slmult0\tx2275 \up0 \expndtw-3\charscalex100 (f) \tab \up0
\expndtw-2\charscalex100 \ul0\nosupersub\cf8\f9\fs22 CPA.\ul0\nosupersub\cf9\f1
0\fs22
Certified public accountant. An accountant who has fulfilled certain e
ducation and experience \par\pard\qj \li2275\ri177\sb0\sl-240\slmult0 \up0 \expn
dtw0\charscalex100 requirements and passed a rigorous examination. Most CPAs off
er auditing, tax, and management \up0 \expndtw-1\charscalex100 consulting servic
es to the general public. \par\pard\ql \li1800\sb228\sl-253\slmult0\tx2275 \up0
\expndtw0\charscalex104 (g) \tab \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf
8\f9\fs22 FASB.\ul0\nosupersub\cf9\f10\fs22
Financial Accounting Standards Bo
ard. The primary body which currently establishes and \par\pard\qj \li2275\ri183
\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex100 improves financial accounting a
nd reporting standards for the guidance of issuers, auditors, users, \up0 \expnd
tw0\charscalex100 and others. \par\pard\ql \li1800\sb228\sl-253\slmult0\tx2275 \
up0 \expndtw-3\charscalex100 (h) \tab \up0 \expndtw0\charscalex105 \ul0\nosupers
ub\cf8\f9\fs22 SEC.\ul0\nosupersub\cf9\f10\fs22
Securities and Exchange Commi
ssion. An independent regulatory agency of the United \par\pard\ql \li2275\sb1\s
l-237\slmult0 \up0 \expndtw-2\charscalex100 States government which administers
the Securities Acts of 1933 and 1934 and other acts. \par\pard\ql \li1800\sb230\
sl-253\slmult0\tx2275 \up0 \expndtw-3\charscalex100 (i) \tab \up0 \expndtw0\char
scalex100 \ul0\nosupersub\cf8\f9\fs22 IASB.\ul0\nosupersub\cf9\f10\fs22
Inter
national Accounting Standards Board. An international group, formed in 2001,
that is \par\pard\ql \li2275\sb1\sl-237\slmult0 \up0 \expndtw-4\charscalex100 ac

tively developing and issuing accounting standards that will have international
appeal and support. \par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-2
07\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0
\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\
li1828\sb90\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \expndtw-2\charscalex100 \ul0
\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0
\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\
tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)\tab \up0 \expndtw-3\
charscalex100 \ul0\nosupersub\cf4\f5\fs20 1-15
{\shp {\*\shpinst\shpleft1800\shptop14692\shpright11880\shpbottom14712\shpfhdr0\
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g17}{\bkmkend Pg17}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb254\sl-322\
slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 CA 1-14 \par\p
ard\li360\sb225\sl-253\slmult0\fi0\tx835 \up0 \expndtw-3\charscalex100 \ul0\nosu
persub\cf9\f10\fs22 1.\tab \up0 \expndtw-3\charscalex100 (a), (d)\par\pard\li360
\sb1\sl-237\slmult0\fi0\tx835 \up0 \expndtw-3\charscalex100 2.\tab \up0 \expndtw
-3\charscalex100 (b)\par\pard\li360\sb1\sl-240\slmult0\fi0\tx835 \up0 \expndtw-3
\charscalex100 3.\tab \up0 \expndtw-3\charscalex100 (c)\par\pard\li360\sb0\sl-32
2\slmult0\par\pard\li360\sb124\sl-322\slmult0\fi0 \up0 \expndtw-4\charscalex100
\ul0\nosupersub\cf7\f8\fs28 CA 1-15\par\pard\li360\sb225\sl-253\slmult0\fi0\tx83
5 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf9\f10\fs22 1.\tab \up0 \expndt
w-3\charscalex100 (c)\par\pard\li360\sb1\sl-237\slmult0\fi0\tx835 \up0 \expndtw3\charscalex100 2.\tab \up0 \expndtw-3\charscalex100 (e)\par\pard\li360\sb1\sl-2
40\slmult0\fi0\tx835 \up0 \expndtw-3\charscalex100 3.\tab \up0 \expndtw-3\charsc
alex100 (b)\par\pard\li360\sb0\sl-240\slmult0\fi0\tx835 \up0 \expndtw-3\charscal
ex100 4.\tab \up0 \expndtw-3\charscalex100 (d)\par\pard\li360\sb0\sl-240\slmult0
\fi0\tx835 \up0 \expndtw-3\charscalex100 5.\tab \up0 \expndtw-3\charscalex100 (a
)\par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\sb124\sl-322\slmult0\fi0 \up0
\expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs28 CA 1-16\par\pard\li360\sb2
20\sl-253\slmult0\fi0\tx835 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf9\f1
0\fs22 (a)\tab \up0 \expndtw-2\charscalex100 The \u8220?due process\u8221? syste
m involves the following:\par\pard\li360\sb1\sl-237\slmult0\fi475\tx1276 \up0 \e
xpndtw-2\charscalex100 1.\tab \up0 \expndtw-2\charscalex100 Identifying topics a
nd placing them on the Board\u8217?s agenda.\par\pard\li360\sb1\sl-240\slmult0\f
i475\tx1276 \up0 \expndtw-2\charscalex100 2.\tab \up0 \expndtw-1\charscalex100 R
esearch and analysis is conducted and preliminary views of pros and cons issued.
\par\pard\li360\sb0\sl-240\slmult0\fi475\tx1276 \up0 \expndtw-2\charscalex100 3.
\tab \up0 \expndtw-2\charscalex100 A public hearing is often held.\par\pard\li36
0\sb0\sl-240\slmult0\fi475\tx1276 \up0 \expndtw-2\charscalex100 4.\tab \up0 \exp
ndtw-1\charscalex100 Board evaluates research and public responses and issues ex
posure draft.\par\pard\li360\sb0\sl-240\slmult0\fi475\tx1276 \up0 \expndtw-2\cha
rscalex100 5.\tab \up0 \expndtw-1\charscalex100 Board evaluates responses and ch
anges exposure draft, if necessary. Final statement is then\par\pard\li360\sb0\s
l-240\slmult0\fi916 \up0 \expndtw-2\charscalex100 issued.\par\pard\ql \li360\sb1
99\sl-253\slmult0\tx837 \up0 \expndtw-2\charscalex100 (b) \tab \up0 \expndtw0\ch
arscalex100 Economic consequences mean the impact of accounting reports on the w
ealth positions of issuers \par\pard\ql \li835\sb1\sl-237\slmult0 \up0 \expndtw-

2\charscalex100 and users of financial information and the decision-making behav

ior resulting from that impact. \par\pard\ql \li360\sb210\sl-253\slmult0\tx837 \
up0 \expndtw-2\charscalex100 (c) \tab \up0 \expndtw0\charscalex100 Economic cons
equences indicated in the letter are: (1) concerns related to the potential impa
ct on \par\pard\qj \li835\ri1622\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex103
the capital markets, (2) the weakening of companies\u8217? ability to manage ri
sk, and (3) the adverse \up0 \expndtw0\charscalex103 control implications of imp
lementing costly and complex new rules imposed at the same time as \up0 \expndtw
-2\charscalex100 other major initiatives, including the Year 2000 issues and a s
ingle European currency. \par\pard\ql \li360\sb208\sl-253\slmult0\tx835 \up0 \ex
pndtw-4\charscalex100 (d) \tab \up0 \expndtw-1\charscalex100 The principal point
of this letter is to delay the finalization of the derivatives standard. As ind
icated in \par\pard\qj \li835\ri1560\sb0\sl-240\slmult0 \up0 \expndtw0\charscale
x102 the letter, the authors of this letter urge the FASB to expose its new prop
osal for public comment, \up0 \expndtw0\charscalex100 following the established
due process procedures that are essential to acceptance of its standards \up0 \e
xpndtw-2\charscalex100 and providing sufficient time for affected parties
to understand and assess the new approach. \up0 \expndtw0\charscalex102 (
Authors note: The FASB indicated in a follow-up letter that all due process proc
edures had been \up0 \expndtw-2\charscalex100 followed and all affected parties
had more than ample time to comment. In addition, the FASB issued \up0 \expndtw3\charscalex100 a follow-up standard, which delayed the effective date of the st
andard, in part to give companies more \up0 \expndtw-4\charscalex100 time to dev
elop the information systems needed for implementation of the standard.) \par\pa
rd\ql \li360\sb208\sl-253\slmult0\tx835 \up0 \expndtw-3\charscalex100 (e) \tab \
up0 \expndtw-2\charscalex100 The reason why the letter was sent to Congress was
to put additional pressure on the FASB to delay \par\pard\qj \li835\ri1620\sb0\s
l-240\slmult0 \up0 \expndtw0\charscalex100 or drop the issuance of a rule on der
ivatives. Unfortunately, in too many cases, when the business \up0 \expndtw0\cha
rscalex106 community does not like the answer proposed by the FASB, it resorts t
o lobbying members of \up0 \expndtw0\charscalex100 Congress. The lobbying effort
s usually involve developing some type of legislation that will negate \up0 \exp
ndtw0\charscalex100 the rule. In some cases, efforts involve challenging the FAS
B\u8217?s authority to develop rules in certain \up0 \expndtw-3\charscalex100 ar
eas with additional Congressional oversight. \par\pard\li388\sb0\sl-230\slmult0\
par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li3
88\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-23
0\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\pa
r\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb121\sl-230\slmult0\fi0\tx1852\t
x8491 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 1-16\tab \up0 \e
xpndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & S
ons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\f
s18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use
Only)
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g18}{\bkmkend Pg18}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li4166\sb336\sl-368

\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf10\f11\fs32 FINANCIAL REP

ORTING PROBLEM \par\pard\ql \li1809\sb0\sl-310\slmult0 \par\pard\ql\li1809\sb0\s
l-310\slmult0 \par\pard\ql\li1809\ri176\sb140\sl-310\slmult0\tx2376\tx2376 \up0
\expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs28 (a) The two organization
s involved in international standard-setting are \line\tab \up0 \expndtw-3\
charscalex100 International Organization of Securities Commissions (IOSCO) an
d the \line \tab \up0 \expndtw-4\charscalex100 International Accounting Standard
s Board (IASB). \par\pard\ql \li1809\sb0\sl-320\slmult0 \par\pard\ql\li1809\ri17
6\sb22\sl-320\slmult0\tx2376\tx2376\tx2376\tx2376\tx2376\tx2376 \up0 \expndtw-5\
charscalex100 (b) Different authoritative literature pertaining to methods reco
rding account-\line\tab \up0 \expndtw-3\charscalex100 ing transactions exists to
day. Some authoritative literature has received \line \tab \up0 \expndtw-4\chars
calex100 more support from the profession than other literature. The lite
rature \line \tab \up0 \expndtw-5\charscalex100 that has substantial authorit
ative support is the one most supported \line \tab \up0 \expndtw0\charscal
ex100 by the profession and should be followed when recording accounting \line \
tab \up0 \expndtw-5\charscalex100 transactions. These standards and procedur
es are called international \line \tab \up0 \expndtw-7\charscalex100 financial
reporting standards (IFRS). \par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828
\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-20
7\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\
par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\l
i1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\
sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slm
ult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\p
ard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828
\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-20
7\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\
par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\l
i1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\
sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slm
ult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\p
ard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828
\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-20
7\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\
par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\l
i1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\
sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slm
ult0\par\pard\li1828\sb3\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \expndtw-2\chars
calex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solu
tions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)\tab \up
0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 1-17
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g19}{\bkmkend Pg19}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li2640\sb336\sl-368
\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf10\f11\fs32 INTERNATIONAL
REPORTING CASE \par\pard\ql \li369\sb0\sl-317\slmult0 \par\pard\ql\li369\sb0\sl
-317\slmult0 \par\pard\ql\li369\ri1511\sb201\sl-317\slmult0\tx936\tx936\tx936\tx
936\tx936\tx936\tx936 \up0 \expndtw0\charscalex102 \ul0\nosupersub\cf7\f8\fs28 (
a) The International Accounting Standards Board is an independent, pri-\line\ta
b \up0 \expndtw0\charscalex101 vately funded accounting standards setter based i
n London, UK. The \line \tab \up0 \expndtw-1\charscalex100 Board is committed to
developing, in the public interest, a single set of \line \tab \up0 \expndtw-7\
charscalex100 high quality, understandable and enforceable global accounting sta
ndards \line \tab \up0 \expndtw-4\charscalex100 that require transparent and com
parable information in general purpose \line \tab \up0 \expndtw0\charscalex102 f
inancial statements. In addition, the Board cooperates with national \line \tab
\up0 \expndtw0\charscalex103 accounting standards setters to achieve convergence
in accounting \line \tab \up0 \expndtw-4\charscalex100 standards around the wor
ld. \par\pard\qj \li369\sb0\sl-320\slmult0 \par\pard\qj\li369\ri1571\sb1\sl-320\
slmult0\tx936 \up0 \expndtw0\charscalex102 (b) In summary, the following groups
might benefit from the use of Inter-\line\tab \up0 \expndtw-4\charscalex100 nat
ional Accounting Standards: \par\pard\qj \li835\ri1573\sb0\sl-360\slmult0\tx1195
\up0 \expndtw0\charscalex103 \ul0\nosupersub\cf11\f12\fs28 \u8226?\ul0\nosupers
ub\cf12\f13\fs28 \ul0\nosupersub\cf7\f8\fs28 Investors, investment analysts an
d stockbrokers: to facilitate inter-\line\tab \up0 \expndtw-4\charscalex100 nati
onal comparisons for investment decisions. \par\pard\ql \li835\sb139\sl-322\slmu
lt0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf11\f12\fs28 \u8226?\ul0\nosu
persub\cf12\f13\fs28 \ul0\nosupersub\cf7\f8\fs28 Credit grantors: for similar
reasons to bullet point above. \par\pard\ql \li835\ri1511\sb127\sl-360\slmult0\t
x1195\tx1195\tx1195 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf11\f12\fs28
\u8226?\ul0\nosupersub\cf12\f13\fs28 \ul0\nosupersub\cf7\f8\fs28 Multinational
companies: as preparers, investors, appraisers of pro-\line\tab \up0 \expndt
w-4\charscalex100 ducts or staff, and as movers of staff around the globe; also,
as raisers \line \tab \up0 \expndtw-2\charscalex100 of finance on international
markets (this also applies to some comp-\line \tab \up0 \expndtw-7\charscalex1
00 anies that are not multinationals). \par\pard\ql \li835\ri1571\sb120\sl-360\s
lmult0\tx1195\tx1195 \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf11\f12\fs28
\u8226?\ul0\nosupersub\cf12\f13\fs28 \ul0\nosupersub\cf7\f8\fs28 Governments:
as tax collectors and hosts of multinationals; also inter-\line\tab \up0 \expnd
tw-1\charscalex100 ested are securities markets regulators and governmental and
non-\line \tab \up0 \expndtw-4\charscalex100 governmental rule makers. \par\pard
\ql \li369\sb0\sl-320\slmult0 \par\pard\ql\li369\ri1505\sb54\sl-320\slmult0\tx93
6\tx936\tx936\tx936\tx936\tx936\tx936\tx936\tx936\tx936\tx936 \up0 \expndtw0\cha
rscalex103 (c) The fundamental argument against convergence is that, to the ext
ent \line\tab \up0 \expndtw-2\charscalex100 that international differences in ac
counting practices result from under-\line \tab \up0 \expndtw-9\charscalex100 ly
ing economic, legal, social, and other environmental factors, convergence \line
\tab \up0 \expndtw-6\charscalex100 may not be justified. Different accounti
ng has grown up to serve the \line \tab \up0 \expndtw-4\charscalex100 diff
erent needs of different users; this might suggest that the existing\ul0\nosuper
sub\cf9\f10\fs22 \ul0\nosupersub\cf7\f8\fs28 ac-\line \tab \up0 \expndtw-8\char
scalex100 counting practice is \u8220?correct\u8221? for a given nation and shou
ld not be changed \line \tab \up0 \expndtw0\charscalex104 merely to simplify the

work of multinational companies or auditors. \line \tab \up0 \expndtw-5\charsca

lex100 There does seem to be strength in this point particularly for smaller com
-\line \tab \up0 \expndtw-5\charscalex100 panies with no significant multination
al activities or connections. To foist \line \tab \up0 \expndtw-1\charscalex100
upon a small private family company in Luxembourg lavish disclosure \line \tab \
up0 \expndtw0\charscalex102 requirements and the need to report a \u8220?true an
d fair\u8221? view may be an \line \tab \up0 \expndtw-4\charscalex100 expensive
and unnecessary piece of convergence. \par\pard\li388\sb0\sl-230\slmult0\par\par
d\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\
sl-230\slmult0\par\pard\li388\sb159\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expnd
tw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 1-18\tab \up0 \expndtw-2\charscal
ex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
K
ieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutio
ns Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)
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\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 INTERNATIONAL
REPORTING CASE (Continued) \par\pard\qj \li2376\sb0\sl-320\slmult0 \par\pard\qj
\li2376\ri178\sb40\sl-320\slmult0 \up0 \expndtw0\charscalex100 The most obviou
s obstacle to convergence is the sheer size and \line \up0 \expndtw0\cha
rscalex103 deeprootedness of the differences in accounting. These differences \l
ine \up0 \expndtw0\charscalex104 have grown up over the previous century because
of differences in \line \up0 \expndtw0\charscalex103 users, legal systems, and
so on. Thus, the differences are structural \line \up0 \expndtw-2\charscalex100
rather than cosmetic, and require revolutionary action to remove them. \par\pard
\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb
0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\s
lmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par
\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li18
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0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard
\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb
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\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb146\sl-207\slmult0\fi0\tx8467\
tx11457 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011
John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosu
persub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For
Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\f
s20 1-19
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\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf10\f11\fs32 ACCOUNTING, A
NALYSIS AND PRINCIPLES \par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360
\sb0\sl-322\slmult0 \par\pard\ql\li360\sb46\sl-322\slmult0 \up0 \expndtw-4\chars
calex100 \ul0\nosupersub\cf7\f8\fs28 ACCOUNTING \par\pard\ql \li369\sb318\sl-322
\slmult0\tx936 \up0 \expndtw-4\charscalex100 (a) \tab \up0 \expndtw0\charscalex1
01 The requirements will depend on the jurisdiction in which they intend \par\pa
rd\qj \li936\ri1569\sb3\sl-317\slmult0 \up0 \expndtw0\charscalex105 to sell the
securities. All U.S.-based companies are required to use \up0 \expndtw0\charscal
ex101 FASB standards when preparing financial statements and related \up0
\expndtw0\charscalex102 financial information. The International Accounting Sta
ndards Board \up0 \expndtw0\charscalex100 (IASB) issues international financial
reporting standards (IFRS) which \up0 \expndtw0\charscalex105 are used on most f
oreign exchanges. Both the FASB and the IASB \up0 \expndtw0\charscalex106 standa
rds require companies to prepare a full set of financial \up0 \expndtw0
\charscalex100 statements and related disclosures so investors can evalua
te and \up0 \expndtw-4\charscalex100 compare investments. \par\pard\ql \li369\s
b0\sl-322\slmult0 \par\pard\ql\li369\sb17\sl-322\slmult0\tx937 \up0 \expndtw-3\c
harscalex100 (b) \tab \up0 \expndtw-2\charscalex100 The two entities that are pr
imarily responsible for establishing IFRS are \par\pard\qj \li936\ri1568\sb0\sl340\slmult0 \up0 \expndtw-1\charscalex100 IOSCO (International Organization of S
ecurities Commissions) and the \up0 \expndtw-4\charscalex100 IASB (International
Accounting Standards Board). \par\pard\qj \li936\ri1568\sb257\sl-325\slmult0 \u
p0 \expndtw0\charscalex103 The IOSCO does not set accounting standards, but ensu

res that the \up0 \expndtw0\charscalex102 global markets can operate in an

efficient and effective manner. \up0 \expndtw0\charscalex100 Conversely, the
IASB\u8217?s mission is to develop a single set of high \up0 \expndtw1\charscalex100 quality, understandable and international financial reporting st
andards \up0 \expndtw-4\charscalex100 (IFRSs) for general purpose financial stat
ements. \par\pard\ql \li359\sb0\sl-322\slmult0 \par\pard\ql\li359\sb316\sl-322\s
lmult0 \up0 \expndtw-4\charscalex100 ANALYSIS \par\pard\qj \li369\ri1511\sb284\s
l-340\slmult0\tx936 \up0 \expndtw-7\charscalex100 (a) Decision-usefulness invo
lves providing investors interested in financial \line\tab \up0 \expndtw-8\
charscalex100 reporting information that is useful for making decisions. \par\pa
rd\ql \li369\ri1571\sb297\sl-320\slmult0\tx936\tx936\tx936\tx936\tx936\tx936 \up
0 \expndtw-1\charscalex100 (b) The financial statements provide information on
company performance \line\tab \up0 \expndtw0\charscalex103 (income statement), f
inancial position - assets owned and liabilities \line \tab \up0 \expndtw0\char
scalex100 incurred (statement of financial position) and cash flows (statement o
f \line \tab \up0 \expndtw0\charscalex100 cash flows). Investors and creditors u
se this information to form their \line \tab \up0 \expndtw0\charscalex104 own e
xpectations about a company\u8217?s future cash flows. These \line \tab \
up0 \expndtw0\charscalex101 assessments are the basis of the decision about an i
nvestment in the \line \tab \up0 \expndtw-4\charscalex100 company. \par\pard\li3
88\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-23
0\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\pa
r\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388
\sb89\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosupe
rsub\cf4\f5\fs20 1-20\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\f
s18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\f
s18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\
charscalex100 (For Instructor Use Only)
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
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sl-640\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 ACCOUNT
ING, ANALYSIS AND PRINCIPLES (Continued) \up0 \expndtw-4\charscalex100 PRINCIPLE
S \par\pard\qj \li1800\ri176\sb265\sl-320\slmult0 \up0 \expndtw-6\charscalex100
The hierarchy of IFRS to determine what recognition, valuation, and disclosure \
up0 \expndtw-7\charscalex100 requirements should be used are: \par\pard\li1800\s
b13\sl-322\slmult0\fi14\tx2375 \up0 \expndtw-2\charscalex100 1.\tab \up0 \expndt
w-2\charscalex100 International Financial Reporting Standards;\par\pard\li1800\s
b0\sl-321\slmult0\fi9\tx2375 \up0 \expndtw-2\charscalex100 2.\tab \up0 \expndtw2\charscalex100 International Accounting Standards; and\par\pard\li1800\sb0\sl-3
17\slmult0\fi9\tx2376 \up0 \expndtw-2\charscalex100 3.\tab \up0 \expndtw-4\chars
calex100 Interpretations from the International Financial Reporting Interpretat
ions\par\pard\li1800\sb1\sl-322\slmult0\fi576 \up0 \expndtw-2\charscalex100 Comm
ittee\par\pard\li1800\sb316\sl-322\slmult0\fi0 \up0 \expndtw0\charscalex100 Any
company indicating that it is preparing its financial statements in\par\pard\li1
800\sb0\sl-322\slmult0\fi0 \up0 \expndtw0\charscalex100 conformity with IFRS mus
t use all of these standards and interpretations.\par\pard\li1828\sb0\sl-207\slm
ult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\p
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par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\l
i1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\
sl-207\slmult0\par\pard\li1828\sb114\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \exp
ndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Son
s, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs1
8 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use O

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\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf10\f11\fs32 PROFESSIONAL
RESEARCH \par\pard\qj \li360\sb0\sl-320\slmult0 \par\pard\qj\li360\sb0\sl-320\sl
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\ul0\nosupersub\cf7\f8\fs28 The following responses are drawn from \ul0\nosuper
sub\cf13\f14\fs28 Framework for the Preparation \up0 \expndtw0\charscalex102 and
Presentation of Financial Statements\ul0\nosupersub\cf7\f8\fs28 (IASB Framewor
k approved by \up0 \expndtw0\charscalex102 the IASC Board in April 1989 for publ
ication in July 1989, and adopted by \up0 \expndtw-4\charscalex100 the IASB in A
pril 2001.) \par\pard\ql \li360\ri1511\sb320\sl-320\slmult0\tx1079\tx1079\tx1079
\up0 \expndtw0\charscalex105 (a)
As indicated in paragraph 12 of the Framew
ork, \u8220?The objective of \line\tab \up0 \expndtw0\charscalex100 financial
statements is to provide information about the financial \line \tab \up0
\expndtw0\charscalex102 position, performance and changes in financial position
of an entity \line \tab \up0 \expndtw-8\charscalex100 that is useful to a wide r
ange of users in making economic decisions.\u8221? \par\pard\ql \li360\sb299\sl322\slmult0\tx1079 \up0 \expndtw-4\charscalex100 (b) \tab \up0 \expndtw-5\charsc
alex100 According to paragraph 21 of the Framework, notes and supplementary \par
\pard\qj \li1079\ri1505\sb20\sl-320\slmult0 \up0 \expndtw-2\charscalex100 schedu
les serve in this role. For example, they may contain additional \up0 \expndtw-3
\charscalex100 information that is relevant to the needs of users about the item
s in the \up0 \expndtw-6\charscalex100 statement of financial position and incom
e statement. They may include \up0 \expndtw-6\charscalex100 disclosures about th
e risks and uncertainties affecting the entity and any \up0 \expndtw-3\charscale
x100 resources and obligations not recognised in the statement of financial \up0
\expndtw-5\charscalex100 position (such as mineral reserves). Information about
geographical and \up0 \expndtw-3\charscalex100 industry segments and the effect
on the entity of changing prices may \up0 \expndtw-9\charscalex100 also be prov
ided in the form of supplementary information. \par\pard\ql \li360\sb319\sl-322\
slmult0\tx1079 \up0 \expndtw-8\charscalex100 (c) \tab \up0 \expndtw-4\charscalex
100 As indicated in paragraphs 13 and 14, financial statements prepared to \par\
pard\qj \li1079\ri1506\sb2\sl-318\slmult0 \up0 \expndtw-6\charscalex100 meet the

objective of financial reporting meet the common needs of most \up0 \expndtw-3\
charscalex100 users. However, financial statements do not provide all the inform
ation \up0 \expndtw-7\charscalex100 that users may need to make economic
decisions since they largely \up0 \expndtw-7\charscalex100 portray the financ
ial effects of past events and do not necessarily provide \up0 \expndtw-6\charsc
alex100 non-financial information. In addition, financial statements also show t
he \up0 \expndtw-4\charscalex100 results of the stewardship of management,
or the accountability of \up0 \expndtw-5\charscalex100 management for the re
sources entrusted to it. Those users who wish to \up0 \expndtw-5\charscalex100 a
ssess the stewardship or accountability of management do so in order \up0 \expnd
tw-3\charscalex100 that they may make economic decisions; these decisions may in
clude, \up0 \expndtw-6\charscalex100 for example, whether to hold or sell
their investment in the entity or \up0 \expndtw-9\charscalex100 whether to r
eappoint or replace the management. \par\pard\li388\sb0\sl-230\slmult0\par\pard\
li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl
-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0
\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li
388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-2
30\slmult0\par\pard\li388\sb129\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3
\charscalex100 \ul0\nosupersub\cf4\f5\fs20 1-22\tab \up0 \expndtw-2\charscalex10
0 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso
, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions M
anual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g24}{\bkmkend Pg24}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li4579\sb336\sl-368
\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf10\f11\fs32 PROFESSIONAL
SIMULATION \par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb0\sl-32
2\slmult0 \par\pard\ql\li1800\sb46\sl-322\slmult0\tx2519 \up0 \expndtw-4\charsca
lex100 \ul0\nosupersub\cf7\f8\fs28 (a) \tab \up0 \expndtw-4\charscalex100 The IA
SB issues three major types of pronouncements: \par\pard\ql \li2519\sb1\sl-295\s
lmult0 \up0 \expndtw-2\charscalex100 1. International financial reporting stan
dards; \par\pard\ql \li2519\sb23\sl-322\slmult0 \up0 \expndtw-2\charscalex100 2.
Framework for financial reporting; and \par\pard\ql \li2519\sb0\sl-320\slmult
0 \up0 \expndtw-2\charscalex100 3. International financial reporting interpret

ation \par\pard\qj \li2519\ri176\sb320\sl-320\slmult0 \up0 \expndtw-3\charscalex

100 IASB standards are financial accounting standards issued by the IASB \line \
up0 \expndtw-6\charscalex100 and are referred to as International Financial Repo
rting Standards (IFRS). \line \up0 \expndtw0\charscalex103 The IASB Framework fo
r financial reporting sets forth fundamental \line \up0 \expndtw0\charscalex105
objectives and concepts that the Board uses in developing future \line \up0 \exp
ndtw-3\charscalex100 standards of financial reporting. The intent of the Framewo
rk is to form \line \up0 \expndtw0\charscalex105 a cohesive set of interrelated
concepts that will serve as tools for \line \up0 \expndtw-4\charscalex100 solvin
g existing and emerging problems in a consistent manner. \par\pard\ql \li1800\sb
299\sl-322\slmult0\tx2527 \up0 \expndtw-2\charscalex100 (b) \tab \up0 \expndtw0\
charscalex101 The hierarchy of IFRS to determine what recognition, valuation, an
d \par\pard\ql \li2519\sb18\sl-322\slmult0 \up0 \expndtw-4\charscalex100 disclos
ure requirements should be used are \par\pard\ql \li2519\sb0\sl-320\slmult0 \up0
\expndtw-2\charscalex100 1. International Financial Reporting Standards; \par
\pard\ql \li2519\sb1\sl-295\slmult0 \up0 \expndtw-2\charscalex100 2. Internati
onal Accounting Standards; and \par\pard\ql \li2519\ri178\sb25\sl-320\slmult0\tx
3052 \up0 \expndtw-1\charscalex100 3. Interpretations from the International F
inancial Reporting Interpre-\line\tab \up0 \expndtw-2\charscalex100 tations Comm
ittee \par\pard\qj \li2519\ri177\sb320\sl-320\slmult0 \up0 \expndtw0\charscalex1
00 Any company indicating that it is preparing its financial statements in \line
\up0 \expndtw-6\charscalex100 conformity with IFRS must use all of these standa
rds and interpretations. \par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0
\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\sl
mult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\
pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li182
8\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-2
07\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0
\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\
li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0
\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\sl
mult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\
pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li182
8\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-2
07\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb62\sl-207\slmult
0\fi0\tx8467\tx11457 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 C
opyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 I
FRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\chars
calex100 (For Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupe
rsub\cf4\f5\fs20 1-23
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0 \ul0\nosupersub\cf1\f2\fs20 T{\field{\*\fldinst {HYPERLINK http://downloadslid
e.blogspot.com }}{\fldrslt {\ul0\nosupersub\cf1\f2\fs20 o download more slides,
ebook, solutions and test bank, visit http://downloadslide.blogspot.com}}} \par\
pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart Pg26}{\b
kmkend Pg26}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex100 {\fie
ld{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\ul0\nos
upersub\cf1\f2\fs20 To download more slides, ebook, solutions and test bank, vis
it http://downloadslide.blogspot.com}}} \par\pard\ql \li5476\sb224\sl-552\slmult
0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf5\f6\fs48 CHAPTER 2 \par\pard\ql
\li2827\sb222\sl-414\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf6\f7
\fs36 Conceptual Framework for Financial Reporting \par\pard\ql \li1800\sb0\sl-3
22\slmult0 \par\pard\ql\li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb38\sl-32
2\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 ASSIGNMENT C
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Kieso, \ul0\nosupersub\cf3\f4\f
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pard\li1915\sb49\sl-253\slmult0\fi0\tx3225\tx9302\tx10833 \up0 \expndtw-2\charsc
alex100 CA2-2\tab \up0 \expndtw-2\charscalex100 Conceptual framework-general.\ta
b \up0 \expndtw-2\charscalex100 Simple\tab \up0 \expndtw-2\charscalex100 25-35\p
ar\pard\li1915\sb45\sl-253\slmult0\fi0\tx3225\tx9172\tx10833 \up0 \expndtw-2\cha
rscalex100 CA2-3\tab \up0 \expndtw-2\charscalex100 Objective of financial report
ing.\tab \up0 \expndtw-2\charscalex100 Moderate\tab \up0 \expndtw-2\charscalex10
0 25-35\par\pard\li1915\sb49\sl-253\slmult0\fi0\tx3225\tx9172\tx10833 \up0 \expn
dtw-2\charscalex100 CA2-4\tab \up0 \expndtw-2\charscalex100 Qualitative characte
ristics.\tab \up0 \expndtw-2\charscalex100 Moderate\tab \up0 \expndtw-2\charscal
ex100 30-35\par\pard\li1915\sb45\sl-253\slmult0\fi0\tx3225\tx9206\tx10833 \up0 \
expndtw-2\charscalex100 CA2-5\tab \up0 \expndtw-2\charscalex100 Revenue recognit
ion principle.\tab \up0 \expndtw-2\charscalex100 Complex\tab \up0 \expndtw-2\cha
rscalex100 25-30\par\pard\li1915\sb49\sl-253\slmult0\fi0\tx3225\tx9172\tx10833 \
up0 \expndtw-2\charscalex100 CA2-6\tab \up0 \expndtw-2\charscalex100 Revenue and
expense recognition principles.\tab \up0 \expndtw-2\charscalex100 Moderate\tab
\up0 \expndtw-2\charscalex100 30-35\par\pard\li1915\sb45\sl-253\slmult0\fi0\tx32
25\tx9206\tx10833 \up0 \expndtw-2\charscalex100 CA2-7\tab \up0 \expndtw-2\charsc
alex100 Expense recognition principle.\tab \up0 \expndtw-2\charscalex100 Complex
\tab \up0 \expndtw-2\charscalex100 20-25\par\pard\li1915\sb49\sl-253\slmult0\fi0
\tx3225\tx9172\tx10833 \up0 \expndtw-2\charscalex100 CA2-8\tab \up0 \expndtw-2\c
harscalex100 Expense recognition principle.\tab \up0 \expndtw-2\charscalex100 Mo
derate\tab \up0 \expndtw-2\charscalex100 20-30\par\pard\li1915\sb45\sl-253\slmul
t0\fi0\tx3225\tx9172\tx10833 \up0 \expndtw-2\charscalex100 CA2-9\tab \up0 \expnd
tw-2\charscalex100 Qualitative characteristics.\tab \up0 \expndtw-2\charscalex10
0 Moderate\tab \up0 \expndtw-2\charscalex100 20-30\par\pard\li1915\sb49\sl-253\s
lmult0\fi0\tx3225\tx9172\tx10833 \up0 \expndtw-2\charscalex100 CA2-10\tab \up0 \
expndtw-2\charscalex100 Expense recognition principle.\tab \up0 \expndtw-2\chars
calex100 Moderate\tab \up0 \expndtw-2\charscalex100 20-25\par\pard\li1915\sb45\s
l-253\slmult0\fi0\tx3225\tx9172\tx10833 \up0 \expndtw-2\charscalex100 CA2-11\tab
\up0 \expndtw-2\charscalex100 Cost-Benefit.\tab \up0 \expndtw-2\charscalex100 M
oderate\tab \up0 \expndtw-2\charscalex100 30-35\par\pard\li1828\sb0\sl-207\slmul
t0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\par
d\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\s
b0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\
slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\pa
r\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1
828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl
-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmul
t0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\par
d\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\s
b0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\
slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\pa
r\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1
828\sb133\sl-207\slmult0\fi0\tx8467\tx11568 \up0 \expndtw-2\charscalex100 \ul0\n
osupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\n
osupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\ta
b \up0 \expndtw-3\charscalex100 (For Instructor Use Only)\tab \up0 \expndtw-3\ch
arscalex100 \ul0\nosupersub\cf4\f5\fs20 2-3
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g29}{\bkmkend Pg29}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li3067\sb238\sl-414
\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf6\f7\fs36 ANSWERS TO QUES
TIONS \par\pard\qj \li475\sb0\sl-240\slmult0 \par\pard\qj\li475\sb0\sl-240\slmul
t0 \par\pard\qj\li475\ri1622\sb30\sl-240\slmult0\tx835\tx835 \up0 \expndtw-3\cha
rscalex100 \ul0\nosupersub\cf8\f9\fs22 1. \tab \up0 \expndtw0\charscalex100 \ul0
\nosupersub\cf9\f10\fs22 A conceptual framework is a coherent system of
concepts that flow from an objective. The \line\tab \up0 \expndtw0\charsca
lex100 objective identifies the purpose of financial reporting. The other concep
ts provide guidance on \par\pard\qj \li835\ri1619\sb0\sl-240\slmult0 \up0 \expnd
tw0\charscalex100 (1) identifying the boundaries of financial reporting, (2) sel
ecting the transactions, other events, and \up0 \expndtw0\charscalex102 circumst
ances to be represented, (3) how they should be recognized and measured, and (4)
how \up0 \expndtw0\charscalex100 they should be summarized and reported.
A conceptual framework is necessary in financial \up0 \expndtw-3\charscale
x100 accounting for the following reasons: \par\pard\ql \li835\sb3\sl-237\slmult
0 \up0 \expndtw-1\charscalex100 (1) It will enable the IASB to issue more usef
ul and consistent standards in the future. \par\pard\ql \li835\sb3\sl-237\slmult
0 \up0 \expndtw-2\charscalex100 (2) New issues will be more quickly solvable b
y reference to an existing framework of basic theory. \par\pard\ql \li835\sb3\sl
-237\slmult0 \up0 \expndtw-3\charscalex100 (3) It will increase financial stat
ement users\u8217? understanding of and confidence in financial reporting. \par\
pard\ql \li835\sb3\sl-237\slmult0 \up0 \expndtw-1\charscalex100 (4) It will en
hance comparability among companies\u8217? financial statements. \par\pard\ql \l
i475\sb230\sl-253\slmult0\tx835 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf
8\f9\fs22 2. \tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf9\f10\fs22 The
primary objective of financial reporting is as follows: \par\pard\qj \li835\ri1
622\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex104 The objective of general pur
pose financial reporting is to provide financial information about the \up0 \exp
ndtw0\charscalex105 reporting entity that is \ul0\nosupersub\cf8\f9\fs22 useful
to present and potential equity investors, lenders, and other \up0 \expndtw-1\ch
arscalex100 creditors in making decisions in their capacity as capital providers
.\ul0\nosupersub\cf9\f10\fs22 Information that is decision \up0 \expndtw0\chars
calex106 useful to capital providers may also be useful to other users of financ
ial reporting who are not \up0 \expndtw-3\charscalex100 capital providers. \par\
pard\ql \li475\ri1621\sb238\sl-240\slmult0\tx835\tx835\tx835 \up0 \expndtw-3\cha
rscalex100 \ul0\nosupersub\cf8\f9\fs22 3. \tab \up0 \expndtw0\charscalex100 \ul0
\nosupersub\cf9\f10\fs22 \u8220?Qualitative characteristics of accounting inform
ation\u8221?\ul0\nosupersub\cf14\f15\fs24 \ul0\nosupersub\cf9\f10\fs22 are thos
e characteristics which contribute to \line\tab \up0 \expndtw0\charscalex103 the
quality or value of the information. The fundamental qualitative characteristic
s are relevance \line \tab \up0 \expndtw-3\charscalex100 and faithful representa
tion. \par\pard\ql \li475\ri1620\sb240\sl-240\slmult0\tx835\tx835\tx835\tx835\tx
835\tx835\tx835\tx835\tx835\tx835 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\
cf8\f9\fs22 4. \tab \up0 \expndtw0\charscalex106 \ul0\nosupersub\cf9\f10\fs22 Re

levance and faithful representation are the two fundamental qualities that make
accounting \line\tab \up0 \expndtw0\charscalex100 information useful for decisio
n-making. To be \ul0\nosupersub\cf8\f9\fs22 relevant,\ul0\nosupersub\cf9\f10\fs2
2 accounting information must be capable of \line \tab \up0 \expndtw0\charscale
x100 making a difference in a decision. Information with no bearing on a decisio
n is irrelevant. Financial \line \tab \up0 \expndtw0\charscalex102 information i
s capable of making a difference when it has predictive value, confirmatory valu
e, or \line \tab \up0 \expndtw0\charscalex100 both. \ul0\nosupersub\cf8\f9\fs22
Faithful representation\ul0\nosupersub\cf9\f10\fs22 means that the item is repr
esentative of the real-world phenomenon \line \tab \up0 \expndtw0\charscalex108
that it purports to represent. Faithful representation is a necessity because mo
st users have \line \tab \up0 \expndtw0\charscalex100 neither the time nor the e
xpertise to evaluate the factual content of the information. In other words, \li
ne \tab \up0 \expndtw0\charscalex107 faithful representation means that the numb
ers and descriptions match what really existed or \line \tab \up0 \expndtw0\char
scalex107 happened. To be a faithful representation, information must be complet
e, neutral, and free of \line \tab \up0 \expndtw-3\charscalex100 material error.
\par\pard\ql \li475\ri1562\sb240\sl-240\slmult0\tx835\tx835\tx835\tx835\tx835 \
up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 5. \tab \up0 \expndtw-6
\charscalex100 \ul0\nosupersub\cf9\f10\fs22 The enhancing qualitative characteri
stics are comparability, verifiability, timeliness, and understandability. \line
\tab \up0 \expndtw0\charscalex105 These characteristics enhance the decision use
fulness of financial reporting information that is \line \tab \up0 \expndtw0\cha
rscalex100 relevant and faithfully represented. Enhancing qualitative characteri
stics are complementary to the \line \tab \up0 \expndtw0\charscalex105 fundament
al qualitative characteristics. Enhancing qualitative characteristics distinguis
h more-\line \tab \up0 \expndtw-3\charscalex100 useful information from less-use
ful information. \par\pard\ql \li475\ri1621\sb240\sl-240\slmult0\tx835\tx835\tx8
35\tx835\tx835\tx835\tx835 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\
fs22 6. \tab \up0 \expndtw0\charscalex107 \ul0\nosupersub\cf9\f10\fs22 In provid
ing information to users of financial statements, the Board relies on general-pu
rpose \line\tab \up0 \expndtw0\charscalex108 financial statements. The intent of
such statements is to provide the most useful information \line \tab \up0 \expn
dtw0\charscalex106 possible at minimal cost to various user groups. Underlying t
hese objectives is the notion that \line \tab \up0 \expndtw0\charscalex105 users
need reasonable knowledge of business and financial accounting matters to under
stand \line \tab \up0 \expndtw0\charscalex107 the information contained in finan
cial statements. This point is important: it means that in the \line \tab \up0 \
expndtw0\charscalex100 preparation of financial statements a level of reasonable
competence can be assumed; this has an \line \tab \up0 \expndtw-3\charscalex100
impact on the way and the extent to which information is reported. \par\pard\ql
\li475\ri1622\sb240\sl-240\slmult0\tx835\tx835\tx835 \up0 \expndtw-3\charscalex
100 \ul0\nosupersub\cf8\f9\fs22 7. \tab \up0 \expndtw0\charscalex105 \ul0\nosupe
rsub\cf9\f10\fs22 Comparability facilitates comparisons between information abou
t two different enterprises at a \line\tab \up0 \expndtw0\charscalex102 particul
ar point in time. Consistency facilitates comparisons between information about
the same \line \tab \up0 \expndtw-3\charscalex100 enterprise at two different po
ints in time. \par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmul
t0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\
li388\sb193\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\
nosupersub\cf4\f5\fs20 2-4\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2
\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3
\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expnd
tw-3\charscalex100 (For Instructor Use Only)
{\shp {\*\shpinst\shpleft360\shptop14692\shpright10440\shpbottom14712\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}

{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}

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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g30}{\bkmkend Pg30}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb0\sl-253\s
lmult0 \par\pard\ql\li1800\sb18\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul
0\nosupersub\cf8\f9\fs22 Questions Chapter 2\ul0\nosupersub\cf9\f10\fs22 (Conti
nued) \par\pard\ql \li1915\ri177\sb238\sl-240\slmult0\tx2275\tx2275\tx2275\tx227
5 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 8. \tab \up0 \expndt
w-1\charscalex100 \ul0\nosupersub\cf9\f10\fs22 At present, the accounting litera
ture contains many terms that have peculiar and specific meanings. \line\tab \up
0 \expndtw0\charscalex100 Some of these terms have been in use for a long period
of time, and their meanings have changed \line \tab \up0 \expndtw-1\charscalex1
00 over time. Since the elements of financial statements are the build
ing blocks with which the \line \tab \up0 \expndtw-1\charscalex100 statement
s are constructed, it is necessary to develop a basic definitional framework for
them. \par\pard\ql \li1915\ri177\sb240\sl-240\slmult0\tx2275\tx2275\tx2275\tx22
75 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 9. \tab \up0 \expnd
tw-2\charscalex100 \ul0\nosupersub\cf9\f10\fs22 The elements are assets, liabili
ties, and equity (moment in time elements) and income and expenses \line\tab \up
0 \expndtw-1\charscalex100 (period of time elements). The first class (moment in
time), affected by elements of the second class \line \tab \up0 \expndtw-1\char
scalex100 (period of time), provides at any time the cumulative result of all ch
anges. This interaction is referred \line \tab \up0 \expndtw-1\charscalex100 to
as \u8220?articulation.\u8221? That is, key figures in one financial statement c
orrespond to balances in another. \par\pard\li1800\sb241\sl-253\slmult0\fi0\tx22
75 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 10.\tab \up0 \expnd
tw-2\charscalex100 \ul0\nosupersub\cf9\f10\fs22 The five basic assumptions that
underlie the financial accounting structure are:\par\pard\li1800\sb1\sl-237\slmu
lt0\fi475 \up0 \expndtw-3\charscalex100 (1) An economic entity assumption.\par
\pard\ql \li2275\sb2\sl-226\slmult0 \up0 \expndtw-2\charscalex100 (2) A going
concern assumption. \par\pard\ql \li2275\sb7\sl-235\slmult0 \up0 \expndtw-2\char
scalex100 (3) A monetary unit assumption. \par\pard\ql \li2275\sb5\sl-236\slmu
lt0 \up0 \expndtw-2\charscalex100 (4) A periodicity assumption. \par\pard\ql \
li2275\sb4\sl-237\slmult0 \up0 \expndtw-2\charscalex100 (5) Accrual-basis assu
mption. \par\pard\ql \li1800\sb230\sl-253\slmult0\tx2275 \up0 \expndtw-3\charsca
lex100 \ul0\nosupersub\cf8\f9\fs22 11. \tab \up0 \expndtw0\charscalex108 \ul0\no
supersub\cf9\f10\fs22 (a) In accounting it is generally agreed that any measur
es of the success of a company for \par\pard\qj \li2736\ri181\sb0\sl-240\slmult0
\up0 \expndtw0\charscalex109 periods less than its total life are at best provi
sional in nature and subject to correction. \up0 \expndtw0\charscalex100 Measure
ment of progress and status for arbitrary time periods is a practical necessity
to serve \up0 \expndtw0\charscalex106 those who must make decisions. It is not t
he result of postulating specific time periods as \up0 \expndtw-3\charscalex100
measurable segments of total life. \par\pard\ql \li2275\ri176\sb0\sl-240\slmult0
\tx2736\tx2736\tx2736\tx2736\tx2736\tx2736\tx2736 \up0 \expndtw0\charscalex103 (
b) The practice of periodic measurement has led to many of the most difficult
accounting prob-\line\tab \up0 \expndtw0\charscalex100 lems such as inventory
pricing, depreciation of long-term assets, and the necessity for \line
\tab \up0 \expndtw0\charscalex106 revenue recognition tests. The accrual system
calls for associating related revenues and \line \tab \up0 \expndtw0\charscalex
100 expenses. This becomes very difficult for an arbitrary time period with inco
mplete transactions \line \tab \up0 \expndtw0\charscalex100 in process at both t
he beginning and the end of the period. A number of accounting practices \line \
tab \up0 \expndtw0\charscalex105 such as adjusting entries or the reporting of c

orrections of prior periods result directly from \line \tab \up0 \expndtw0\chars
calex104 efforts to make each period\u8217?s calculations as accurate as possibl
e and yet recognizing that \line \tab \up0 \expndtw-3\charscalex100 they are onl
y provisional in nature. \par\pard\ql \li1800\sb228\sl-253\slmult0\tx2275 \up0 \
expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 12. \tab \up0 \expndtw0\char
scalex102 \ul0\nosupersub\cf9\f10\fs22 The monetary unit assumption assumes that
the unit of measure (the dollar) remains reasonably \par\pard\qj \li2275\ri182\
sb0\sl-240\slmult0 \up0 \expndtw0\charscalex100 stable so that Euros, Yen, or do
llars of different years can be added without any adjustment. When \line \up0 \e
xpndtw0\charscalex107 the value of the currency fluctuates greatly over time, th
e monetary unit assumption loses its \line \up0 \expndtw-3\charscalex100 validit
y. \par\pard\qj \li2275\ri183\sb238\sl-240\slmult0 \up0 \expndtw0\charscalex103
The IASB indicated that it expects the currency unadjusted for inflation or defl
ation to be used to \up0 \expndtw0\charscalex102 measure items recognized in fin
ancial statements. Only if circumstances change dramatically will \up0 \expndtw0
\charscalex102 the Board consider a more stable measurement unit. \par\pard\ql \
li1800\sb230\sl-253\slmult0\tx2275 \up0 \expndtw-3\charscalex100 \ul0\nosupersub
\cf8\f9\fs22 13. \tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf9\f10\fs22
Some of the arguments which might be used are outlined below: \par\pard\qj \li2
275\ri182\sb0\sl-240\slmult0\tx2736 \up0 \expndtw0\charscalex103 (1) Cost is d
efinite and reliable; other values would have to be determined somewhat arbitrar
ily \line\tab \up0 \expndtw0\charscalex103 and there would be considerable disag
reement as to the amounts to be used. \par\pard\ql \li2275\sb3\sl-235\slmult0 \u
p0 \expndtw-2\charscalex100 (2) Amounts determined by other bases would have t
o be revised frequently. \par\pard\ql \li2275\sb5\sl-236\slmult0 \up0 \expndtw-2
\charscalex100 (3) Comparison with other companies is aided if cost is employe
d. \par\pard\ql \li2275\sb4\sl-237\slmult0 \up0 \expndtw-2\charscalex100 (4) T
he costs of obtaining fair values could outweigh the benefits derived. \par\pard
\ql \li1800\sb230\sl-253\slmult0\tx2275 \up0 \expndtw-3\charscalex100 \ul0\nosup
ersub\cf8\f9\fs22 14. \tab \up0 \expndtw0\charscalex105 Fair value\ul0\nosupers
ub\cf9\f10\fs22 is defined as \u8220?the price that would be received to sell a
n asset or paid to transfer a \par\pard\qj \li2275\ri187\sb0\sl-240\slmult0 \up0
\expndtw-2\charscalex100 liability in an orderly transaction between market par
ticipants at the measurement date.\u8221? Fair value is \up0 \expndtw-3\charscal
ex100 therefore a market-based measure. \par\pard\li1828\sb0\sl-207\slmult0\par\
pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li182
8\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-2
07\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb81\sl-207\slmult
0\fi0\tx8467\tx11568 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 C
opyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 I
FRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\chars
calex100 (For Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupe
rsub\cf4\f5\fs20 2-5
{\shp {\*\shpinst\shpleft1800\shptop14692\shpright11880\shpbottom14712\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g31}{\bkmkend Pg31}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb0\sl-253\sl
mult0 \par\pard\ql\li360\sb18\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\

nosupersub\cf8\f9\fs22 Questions Chapter 2\ul0\nosupersub\cf9\f10\fs22 (Continu

ed) \par\pard\ql \li360\sb227\sl-253\slmult0\tx835 \up0 \expndtw-3\charscalex100
\ul0\nosupersub\cf8\f9\fs22 15. \tab \up0 \expndtw0\charscalex100 \ul0\nosupers
ub\cf9\f10\fs22 The fair value option gives companies the option to use fair val
ue (referred to the fair value option \par\pard\qj \li835\ri1589\sb0\sl-240\slmu
lt0 \up0 \expndtw-2\charscalex100 as the basis for measurement of financial asse
ts and financial liabilities.) The Board believes that fair \line \up0 \expndtw0
\charscalex102 value measurement for financial assets and financial liabi
lities provides more relevant and \line \up0 \expndtw0\charscalex100 underst
andable information than historical cost. It considers fair value to be more rel
evant because \line \up0 \expndtw0\charscalex103 it reflects the current cash eq
uivalent value of financial assets and financial liabilities. As a result \line
\up0 \expndtw0\charscalex100 companies now have the option to record fair value
in their accounts for most financial assets and \line \up0 \expndtw-2\charscalex
100 financial liabilities, including such items as receivables, investments, and
debt securities. \par\pard\ql \li360\sb228\sl-253\slmult0\tx835 \up0 \expndtw-3
\charscalex100 \ul0\nosupersub\cf8\f9\fs22 16. \tab \up0 \expndtw0\charscalex100
\ul0\nosupersub\cf9\f10\fs22 Revenue is to be recognized when it is probable th
at future economic benefits will flow to the entity \par\pard\ql \li835\sb1\sl-2
37\slmult0 \up0 \expndtw-4\charscalex100 and reliable measurement of the amount
of the revenue is possible. \par\pard\qj \li835\sb0\sl-240\slmult0 \par\pard\qj\
li835\ri1619\sb1\sl-240\slmult0 \up0 \expndtw0\charscalex108 The adoption of the
sale basis is the accountant\u8217?s practical solution to the extremely diffic
ult \line \up0 \expndtw0\charscalex105 problem of measuring revenue under condit
ions of uncertainty as to the future. The revenue is \line \up0 \expndtw0\charsc
alex103 equal to the amount of cash that will be received due to the operations
of the current accounting \line \up0 \expndtw0\charscalex104 period, but this am
ount will not be definitely known until such cash is collected. The accountant,
\line \up0 \expndtw0\charscalex100 under these circumstances, insists on having
\u8220?objective evidence,\u8221? that is, evidence external to the \line \up0 \
expndtw0\charscalex104 firm itself, on which to base an estimate of the amount o
f cash that will be received. The sale is \line \up0 \expndtw0\charscalex103 con
sidered to be the earliest point at which this evidence is available in the usua
l case. Until the \line \up0 \expndtw0\charscalex100 sale is made, any estimate
of the value of inventory is based entirely on the opinion of the manage-\line \
up0 \expndtw0\charscalex104 ment of the firm. When the sale is made, however, an
outsider, the buyer, has corroborated the \line \up0 \expndtw-1\charscalex100 e
stimate of management and a value can now be assigned based on this transaction.
The sale also \line \up0 \expndtw0\charscalex102 leads to a valid claim against
the buyer and gives the seller the full support of the law in enforcing \line \
up0 \expndtw0\charscalex105 collection. In a highly developed economy where the
probability of collection is high, this gives \line \up0 \expndtw0\charscalex102
additional weight to the sale in the determination of the amount to be collecte
d. Ordinarily there is \line \up0 \expndtw0\charscalex103 a transfer of control
as well as title at the sales point. This not only serves as additional objectiv
e \line \up0 \expndtw0\charscalex100 evidence but necessitates the recognition o
f a change in the nature of assets. The sale, then, has \line \up0 \expndtw0\cha
rscalex106 been adopted because it provides the accountant with objective eviden
ce as to the amount of \line \up0 \expndtw0\charscalex102 revenue that will be c
ollected, subject of course to the bad debts estimated to determine ultimate \li
ne \up0 \expndtw-3\charscalex100 collectibility. \par\pard\ql \li360\sb230\sl-25
3\slmult0\tx835 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 17. \t
ab \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf9\f10\fs22 Revenue is to be re
cognized when it is probable that future economic benefits will flow to the enti
ty \par\pard\qj \li835\ri1621\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex102 an
d reliable measurement of the amount of the revenue is possible. The most co
mmon time at \up0 \expndtw0\charscalex104 which these two conditions are met is
when the product or merchandise is delivered or services \up0 \expndtw0\charscal
ex100 are rendered to customers. Therefore, revenue for Selane Eatery should be
recognized at the time \up0 \expndtw-3\charscalex100 the luncheon is served. \pa

r\pard\ql \li360\sb228\sl-253\slmult0\tx835 \up0 \expndtw-3\charscalex100 \ul0\n

osupersub\cf8\f9\fs22 18. \tab \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf9\
f10\fs22 Each deviation depends on either the existence of earlier objective evi
dence other than the sale or \par\pard\ql \li835\sb1\sl-237\slmult0 \up0 \expndt
w-3\charscalex100 insufficient evidence of sale. Objective evidence is the key.
\par\pard\ql \li835\ri1620\sb1\sl-240\slmult0\tx1295\tx1295\tx1295\tx1295\tx1295
\up0 \expndtw0\charscalex100 (a) In the case of installment sales the probabi
lity of uncollectibility may be great due to the nature \line\tab \up0 \expndtw0
\charscalex100 of the collection terms. The sale itself, therefore, does not giv
e an accurate basis on which to \line \tab \up0 \expndtw0\charscalex102 estimate
the amount of cash that will be collected. It is necessary to adopt a basis whi
ch will \line \tab \up0 \expndtw0\charscalex102 give a reasonably accurate estim
ate. The installment sales method is a modified cash basis; \line \tab \up0 \exp
ndtw0\charscalex100 income is recognized as cash is collected. A cash basis is p
referable when no earlier estimate \line \tab \up0 \expndtw-3\charscalex100 of r
evenue is sufficiently accurate. \par\pard\ql \li835\ri1620\sb0\sl-240\slmult0\t
x1295\tx1295\tx1295\tx1295\tx1295\tx1295\tx1295 \up0 \expndtw0\charscalex102 (b)
The opposite is true in the case of certain agricultural products. Since ther
e is a ready buyer \line\tab \up0 \expndtw0\charscalex100 and a quoted price, a
sale is not necessary to establish the amount of revenue to be received. \line \
tab \up0 \expndtw0\charscalex102 In fact, the sale is an insignificant part of t
he whole operation. As soon as it is harvested, the \line \tab \up0 \expndtw0\ch
arscalex105 crop can be valued at its selling price less the cost of transportat
ion to the market and this \line \tab \up0 \expndtw-1\charscalex100 valuation gi
ves an extremely accurate measure of the amount of revenue for the period withou
t \line \tab \up0 \expndtw0\charscalex102 the need of waiting until the sale has
been made to measure it. In other words, it is probable \line \tab \up0 \expndt
w0\charscalex100 that future economic benefits will flows to the entity and reli
able measurement of the revenue \line \tab \up0 \expndtw-3\charscalex100 is poss
ible, and therefore revenue should be recognized. \par\pard\li388\sb0\sl-230\slm
ult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\par
d\li388\sb0\sl-230\slmult0\par\pard\li388\sb113\sl-230\slmult0\fi0\tx1852\tx8491
\up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 2-6\tab \up0 \expndtw
-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, I
nc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1
/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)
{\shp {\*\shpinst\shpleft360\shptop14692\shpright10440\shpbottom14712\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g32}{\bkmkend Pg32}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb0\sl-253\s
lmult0 \par\pard\ql\li1800\sb18\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul
0\nosupersub\cf8\f9\fs22 Questions Chapter 2\ul0\nosupersub\cf9\f10\fs22 (Conti
nued) \par\pard\ql \li2275\ri181\sb238\sl-240\slmult0\tx2735\tx2735\tx2735\tx273
5\tx2735\tx2735\tx2735\tx2735 \up0 \expndtw0\charscalex103 (c) In the case of
long-term contracts, the use of the \u8220?sales basis\u8221? would result in a
distortion of \line\tab \up0 \expndtw0\charscalex100 the periodic income figures
. A shift to a \u8220?percentage of completion basis\u8221? is warranted if obje
c-\line \tab \up0 \expndtw0\charscalex102 tive evidence of the amount of revenue

earned in the periods prior to completion is available. \line \tab \up0 \expndt
w-1\charscalex100 The accountant finds such evidence in the existence of
a firm contract, from which the \line \tab \up0 \expndtw0\charscalex104 u
ltimate realization can be determined, and estimates of total cost which can be
compared \line \tab \up0 \expndtw0\charscalex100 with cost incurred to estimate
percentage-of-completion for revenue measurement purposes. \line \tab \up0 \expn
dtw0\charscalex102 In general, when estimates of costs to complete and extent of
progress toward completion of \line \tab \up0 \expndtw0\charscalex100 long-term
contracts are reasonably dependable, the percentage-of-completion method
is \line \tab \up0 \expndtw-1\charscalex100 preferable to the completed-contra
ct method. \par\pard\ql \li1800\sb230\sl-253\slmult0\tx2275 \up0 \expndtw-3\char
scalex100 \ul0\nosupersub\cf8\f9\fs22 19. \tab \up0 \expndtw0\charscalex105 \ul0
\nosupersub\cf9\f10\fs22 The president means that the \u8220?gain\u8221? should
be recorded in the books. This item should not be \par\pard\qj \li2275\ri181\sb
0\sl-240\slmult0 \up0 \expndtw0\charscalex107 entered in the accounts, howev
er, because a reliable measurement of the revenue is \up0 \expndtw-3\cha
rscalex100 questionable. \par\pard\ql \li1800\sb228\sl-253\slmult0\tx2275 \up0 \
expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 20. \tab \up0 \expndtw0\char
scalex107 \ul0\nosupersub\cf9\f10\fs22 The cause and effect relationship can sel
dom be conclusively demonstrated, but many costs \par\pard\qj \li2275\ri180\sb0\
sl-240\slmult0 \up0 \expndtw0\charscalex107 appear to be related to particular r
evenues and recognizing them as expenses accompanies \up0 \expndtw0\charscalex10
3 recognition of the revenue. Examples of expenses that are recognized by associ
ating cause and \up0 \expndtw0\charscalex103 effect are sales commissions and co
st of products sold or services provided. \par\pard\qj \li2275\ri180\sb238\sl-24
0\slmult0 \up0 \expndtw0\charscalex106 Systematic and rational allocation means
that in the absence of a direct means of associating \up0 \expndtw0\charscalex10
5 cause and effect, and where the asset provides benefits for several periods, i
ts cost should be \up0 \expndtw0\charscalex107 allocated to the periods in a sys
tematic and rational manner. Examples of expenses that are \up0 \expndtw0\charsc
alex103 recognized in a systematic and rational manner are depreciation of plant
assets, amortization of \up0 \expndtw-3\charscalex100 intangible assets, and al
location of rent and insurance. \par\pard\qj \li2275\ri180\sb240\sl-240\slmult0
\up0 \expndtw0\charscalex103 Some costs are immediately expensed because the cos
ts have no discernible future benefits or \up0 \expndtw0\charscalex104 the alloc
ation among several accounting periods is not considered to serve any useful pur
pose. \up0 \expndtw0\charscalex102 Examples include officers\u8217? salaries, mo
st selling costs, amounts paid to settle lawsuits, and costs \up0 \expndtw0\char
scalex102 of resources used in unsuccessful efforts. \par\pard\ql \li1800\sb230\
sl-253\slmult0\tx2275 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22
21. \tab \up0 \expndtw0\charscalex102 \ul0\nosupersub\cf9\f10\fs22 An item that
meets the definition of an element should be recognized if: (a) it is probable t
hat any \par\pard\qj \li2275\ri182\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex1
00 future economic benefit associated with the item will flow to or from the ent
ity; and (b) the item has \up0 \expndtw0\charscalex100 a cost or value that can
be measured with reliability. \par\pard\ql \li1800\sb228\sl-253\slmult0\tx2275 \
up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 22. \tab \up0 \expndtw0
\charscalex100 \ul0\nosupersub\cf9\f10\fs22 (a) To be recognized in the main bo
dy of financial statements, an item must meet the definition of \par\pard\qj \li
2702\ri184\sb0\sl-240\slmult0 \up0 \expndtw-1\charscalex100 an element. In addit
ion the item must have been measured, recorded in the books, and passed \up0 \ex
pndtw-2\charscalex100 through the double-entry system of accounting. \par\pard\q
l \li2275\ri178\sb0\sl-240\slmult0\tx2702\tx2702\tx2702 \up0 \expndtw0\charscale
x104 (b) Information provided in the notes to the financial statements amplifie
s or explains the items \line\tab \up0 \expndtw0\charscalex100 presented in the
main body of the statements and is essential to an understanding of the per-\lin
e \tab \up0 \expndtw0\charscalex102 formance and position of the enterprise. Inf
ormation in the notes does not have to be quanti-\line \tab \up0 \expndtw0\chars
calex102 fiable, nor does it need to qualify as an element. \par\pard\ql \li2275
\ri185\sb0\sl-240\slmult0\tx2702\tx2702 \up0 \expndtw0\charscalex100 (c) Supple

mentary information includes information that presents a different perspective f

rom that \line\tab \up0 \expndtw0\charscalex100 adopted in the financial stateme
nts. It also includes management\u8217?s explanation of the financial \line \tab
\up0 \expndtw-1\charscalex100 information and a discussion of the significance
of that information. \par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult
0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard
\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb
0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\s
lmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par
\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb72\sl-207\slmult0\fi0\tx8467\t
x11568 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011
John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosup
ersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For
Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs
20 2-7
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g33}{\bkmkend Pg33}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb0\sl-253\sl
mult0 \par\pard\ql\li360\sb18\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\
nosupersub\cf8\f9\fs22 Questions Chapter 2\ul0\nosupersub\cf9\f10\fs22 (Continu
ed) \par\pard\ql \li360\sb227\sl-253\slmult0\tx835 \up0 \expndtw-3\charscalex100
\ul0\nosupersub\cf8\f9\fs22 23. \tab \up0 \expndtw0\charscalex100 \ul0\nosupers
ub\cf9\f10\fs22 The general guide followed with regard to the full disclosure pr
inciple is to disclose in the financial \par\pard\qj \li835\ri1571\sb0\sl-240\sl
mult0 \up0 \expndtw0\charscalex106 statements any facts of sufficient importance
to influence the judgment of an informed reader. \up0 \expndtw0\charscalex105 T
he fact that the amount of outstanding common shares doubled in January of the s
ubsequent \up0 \expndtw0\charscalex100 reporting period probably should be discl
osed because such a situation is of importance to present \up0 \expndtw0\charsca
lex100 shareholders. Even though the event occurred after December 31, 2011, it
should be disclosed on \up0 \expndtw0\charscalex106 in the notes to the financia
l statements as of December 31, 2011, in order to make adequate \up0 \expndtw0
\charscalex104 disclosure. (The major point that should be emphasized throughout
the entire discussion on full \up0 \expndtw0\charscalex104 disclosure is that t
here is normally no \u8220?black\u8221? or \u8220?white\u8221? but varying sha
des of grey and it takes \up0 \expndtw-3\charscalex100 experience and good judgm
ent to arrive at an appropriate answer.) \par\pard\ql \li360\sb228\sl-253\slmult
0\tx835 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 24. \tab \up0
\expndtw0\charscalex104 \ul0\nosupersub\cf9\f10\fs22 Accounting information is s
ubject to two constraints: cost/benefit considerations and materiality. \par\par
d\qj \li835\ri1621\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex102 Information i
s not worth providing unless the benefits it provides exceed the costs of prepar
ing it. \up0 \expndtw0\charscalex100 Information that is immaterial is irrelevan
t, and consequently, not useful. If its inclusion or omission \up0 \expndtw0\cha
rscalex100 would have no impact on a decision maker, the information is immateri
al. However, if it is material, \up0 \expndtw-3\charscalex100 it should be repor

ted. \par\pard\ql \li360\sb228\sl-253\slmult0\tx835 \up0 \expndtw-3\charscalex10

0 \ul0\nosupersub\cf8\f9\fs22 25. \tab \up0 \expndtw0\charscalex100 \ul0\nosuper
sub\cf9\f10\fs22 The costs of providing accounting information are paid primaril
y to highly trained accountants who \par\pard\qj \li835\ri1618\sb0\sl-240\slmult
0 \up0 \expndtw0\charscalex103 design and implement information systems, retriev
e and analyze large amounts of data, prepare \line \up0 \expndtw0\charscalex103
financial statements in accordance with authoritative pronouncements, and audit
the information \line \up0 \expndtw0\charscalex103 presented. These activities a
re time-consuming and costly. The benefits of providing accounting \line \up0 \e
xpndtw0\charscalex100 information are experienced by society in general, since i
nformed financial decisions help allocate \line \up0 \expndtw0\charscalex100 sca
rce resources to the most effective enterprises. Occasionally new accounting sta
ndards require \line \up0 \expndtw-1\charscalex100 presentation of information
that is not readily assembled by the accounting systems of most \lin
e \up0 \expndtw0\charscalex102 companies. A determination should be made as to w
hether the incremental or additional costs of \line \up0 \expndtw0\charscalex105
providing the proposed information exceed the incremental benefits to be obtain
ed. This deter-\line \up0 \expndtw0\charscalex106 mination requires careful judg
ment since the benefits of the proposed information may not be \line \up0 \expnd
tw-3\charscalex100 readily apparent. \par\pard\ql \li360\sb228\sl-253\slmult0\tx
835 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 26. \tab \up0 \exp
ndtw0\charscalex108 \ul0\nosupersub\cf9\f10\fs22 The concept of materiality refe
rs to the relative significance of an amount, activity, or item to \par\pard\qj
\li835\ri1621\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex100 informative disclo
sure and a proper presentation of financial position and the results of operatio
ns. \up0 \expndtw0\charscalex100 Materiality has qualitative and quantitative as
pects; both the nature of the item and its relative size \up0 \expndtw-3\charsca
lex100 enter into its evaluation. \par\pard\qj \li835\ri1620\sb238\sl-240\slmult
0 \up0 \expndtw0\charscalex102 An accounting misstatement is said to be material
if knowledge of the misstatement will affect the \up0 \expndtw0\charscalex105 d
ecisions of the average informed reader of the financial statements. Financial s
tatements are \up0 \expndtw0\charscalex100 misleading if they omit a material fa
ct or include so many immaterial matters as to be confusing. In \up0 \expndtw0\c
harscalex100 the examination, the auditor concentrates efforts in proportion to
degrees of materiality and relative \up0 \expndtw-3\charscalex100 risk and disre
gards immaterial items. \par\pard\qj \li835\ri1622\sb240\sl-240\slmult0 \up0 \ex
pndtw0\charscalex102 The relevant criteria for assessing materiality will depend
upon the circumstances and the nature \line \up0 \expndtw0\charscalex100 of the
item and will vary greatly among companies. For example, an error in classifyin
g equipment \line \up0 \expndtw0\charscalex100 will be more important than if th
e misclassification was to the inventory account, compared to mis-\line \up0 \ex
pndtw-2\charscalex100 classifying the same amount to land, because the former er
ror would affect working capital ratios. \par\pard\qj \li835\ri1621\sb240\sl-240
\slmult0 \up0 \expndtw0\charscalex108 The effect upon net income (or earnings p
er share) is the most commonly used measure of \up0 \expndtw0\charscalex100 mate
riality. This reflects the prime importance attached to net income by investors
and other users \up0 \expndtw0\charscalex102 of the statements. The effects upon
assets and equities are also important as are misstatements \up0 \expndtw0\char
scalex102 of individual accounts and subtotals included in the financial stateme
nts. The auditor will note the \up0 \expndtw0\charscalex105 effects of misstatem
ents on key ratios such as gross profit, the current ratio, or the debt/equity \
up0 \expndtw0\charscalex104 ratio and will consider such special circumstances a
s the effects on debt agreement covenants \up0 \expndtw-3\charscalex100 and the
legality of dividend payments. \par\pard\li388\sb0\sl-230\slmult0\par\pard\li388
\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\
slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb123\sl-230\slmult0\fi
0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 2-8\ta
b \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John
Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub
\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instr

uctor Use Only)

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hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
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}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g34}{\bkmkend Pg34}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb0\sl-253\s
lmult0 \par\pard\ql\li1800\sb18\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul
0\nosupersub\cf8\f9\fs22 Questions Chapter 2\ul0\nosupersub\cf9\f10\fs22 (Conti
nued) \par\pard\qj \li2275\ri177\sb238\sl-240\slmult0 \up0 \expndtw0\charscalex1
00 There are no rigid standards or guidelines for assessing materiality. The low
er bound of materiality \up0 \expndtw0\charscalex102 has been variously estimate
d at 5% to 20% of net income, but the determination will vary based \up0 \expn
dtw-1\charscalex100 upon the individual case and might not fall within these lim
its. Certain items, such as a questionable \up0 \expndtw0\charscalex100 loan to
a company officer, may be considered material even when minor amounts are involv
ed. In \up0 \expndtw0\charscalex100 contrast a large misclassification among exp
ense accounts may not be deemed material if there is \up0 \expndtw0\charscalex10
0 no misstatement of net income. \par\pard\ql \li1800\sb230\sl-253\slmult0\tx227
5 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 27. \tab \up0 \expnd
tw0\charscalex103 \ul0\nosupersub\cf9\f10\fs22 Both the IASB and FASB have simil
ar measurement principles, based on historical cost and fair \par\pard\qj \li227
5\ri177\sb0\sl-240\slmult0 \up0 \expndtw-1\charscalex100 value. However U.S. GAA
P has a concept statement to guide estimation of fair values when market\up0 \ex
pndtw0\charscalex100 related data is not available. (\ul0\nosupersub\cf15\f16\fs
22 Statement of Financial Accounting Concepts No. 7,\ul0\nosupersub\cf9\f10\fs22
\u8220?Using Cash Flow \up0 \expndtw-3\charscalex100 Information and Present
Value in Accounting.\u8221?) The IASB is considering a proposal to p
rovide \up0 \expndtw-2\charscalex100 expanded guidance on estimating fair v
alues (\u8220?Discussion Paper on Fair Value Measurement,\u8221? \up0 \exp
ndtw-3\charscalex100 (London U.K.: IASB), November 2006). \par\pard\ql \li1800\s
b228\sl-253\slmult0\tx2275 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\
fs22 28. \tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf9\f10\fs22 The pha
ses of the conceptual framework project are: \par\pard\ql \li2275\sb1\sl-237\slm
ult0 \up0 \expndtw-3\charscalex100 (a) Objective and qualitative characteristi
cs. \par\pard\ql \li2275\sb3\sl-237\slmult0 \up0 \expndtw-3\charscalex100 (b)
Elements and recognition \par\pard\ql \li2275\sb3\sl-237\slmult0 \up0 \expndtw-2
\charscalex100 (c) Measurement \par\pard\ql \li2275\sb3\sl-237\slmult0 \up0 \e
xpndtw-3\charscalex100 (d) Reporting entity \par\pard\ql \li2275\sb3\sl-237\sl
mult0 \up0 \expndtw-3\charscalex100 (e) Presentation and disclosure \par\pard\
li2275\sb1\sl-253\slmult0\fi0\tx2735 \up0 \expndtw-4\charscalex100 (f)\tab \up0
\expndtw-4\charscalex100 Purpose and status\par\pard\ql \li2275\sb1\sl-223\slmul
t0 \up0 \expndtw-4\charscalex100 (g) Application to not-for-profit entities \p
ar\pard\ql \li2275\sb8\sl-234\slmult0 \up0 \expndtw-3\charscalex100 (h) Remain
ing issues \par\pard\ql \li2275\sb0\sl-253\slmult0 \par\pard\ql\li2275\sb38\sl-2
53\slmult0 \up0 \expndtw-4\charscalex100 A final document is expected in 2010 fo
r Phase A and Phase D. \par\pard\ql \li1800\sb227\sl-253\slmult0\tx2275 \up0 \ex
pndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 29. \tab \up0 \expndtw0\charsc
alex100 \ul0\nosupersub\cf9\f10\fs22 As indicated, the measurement project
relates to both initial measurement and subsequent \par\pard\qj \li2275\ri

177\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex100 measurement. Thus, the conti

nuing controversy related to historical cost and fair value accounting \line \up
0 \expndtw0\charscalex105 suggests that this issue will be controversial. The re
porting entity project that addresses which \line \up0 \expndtw0\charscalex100 e
ntities should be included in consolidated statements and how to implement such
consolidations \line \up0 \expndtw0\charscalex102 will be a difficult project. O
ther difficult issues relate to the trade off between highly relevant infor-\lin
e \up0 \expndtw0\charscalex100 mation that is difficult to verify. Or how do we
define control when we are developing a definition of \line \up0 \expndtw0\chars
calex100 an asset? Or is a liability the future sacrifice itself or the obligati
on to make the sacrifice? \par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb
0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\s
lmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par
\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li18
28\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult
0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard
\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb
0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\s
lmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par
\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li18
28\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb168\s
l-207\slmult0\fi0\tx8467\tx11568 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\c
f2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\c
f3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \exp
ndtw-3\charscalex100 (For Instructor Use Only)\tab \up0 \expndtw-3\charscalex100
\ul0\nosupersub\cf4\f5\fs20 2-9
{\shp {\*\shpinst\shpleft1800\shptop14692\shpright11880\shpbottom14712\shpfhdr0\
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
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p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g35}{\bkmkend Pg35}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li2380\sb238\sl-414
\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf6\f7\fs36 SOLUTIONS TO BR
IEF EXERCISES \par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb280\sl
-322\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 BRIEF EXE
RCISE 2-1 \par\pard\ql \li360\sb298\sl-322\slmult0 \up0 \expndtw-2\charscalex100
(a)
Comparability \par\pard\ql \li360\sb0\sl-320\slmult0 \up0 \expndtw-2\cha
rscalex100 (b)
Timeliness \par\pard\ql \li360\sb1\sl-319\slmult0 \up0 \expndt
w-2\charscalex100 (c)
Predictive value \par\pard\ql \li360\sb1\sl-319\slmult0
\up0 \expndtw-2\charscalex100 (d)
Relevance \par\pard\ql \li360\sb1\sl-319\s
lmult0 \up0 \expndtw-1\charscalex100 (e)
Neutrality \par\pard\ql \li360\sb0\s
l-322\slmult0 \par\pard\ql\li360\sb137\sl-322\slmult0 \up0 \expndtw-4\charscalex
100 BRIEF EXERCISE 2-2 \par\pard\ql \li360\sb318\sl-322\slmult0 \up0 \expndtw-3\
charscalex100 (a)
Faithful representation \par\pard\ql \li360\sb0\sl-320\slmu
lt0 \up0 \expndtw-3\charscalex100 (b)
Confirmatory value \par\pard\ql \li360\
sb1\sl-319\slmult0 \up0 \expndtw-2\charscalex100 (c)
Free from error \par\par
d\ql \li360\sb1\sl-319\slmult0 \up0 \expndtw-3\charscalex100 (d)
Completeness
\par\pard\ql \li360\sb1\sl-319\slmult0 \up0 \expndtw-3\charscalex100 (e)
Und
erstandability \par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb137\s

l-322\slmult0 \up0 \expndtw-4\charscalex100 BRIEF EXERCISE 2-3 \par\pard\ql \li3

60\sb298\sl-322\slmult0\tx1079 \up0 \expndtw-4\charscalex100 (a) \tab \up0 \expn
dtw-4\charscalex100 If the company changed its method for inventory valuation, t
he consis-\par\pard\qj \li1079\ri1512\sb0\sl-320\slmult0 \up0 \expndtw-3\charsca
lex100 tency, and therefore the comparability, of the financial statements have
\up0 \expndtw0\charscalex101 been affected by a change in the method of applying
the accounting \up0 \expndtw-7\charscalex100 principles employed. The change wo
uld require comment in the auditor\u8217?s \up0 \expndtw-7\charscalex100 report
in an explanatory paragraph. \par\pard\ql \li360\sb239\sl-322\slmult0\tx1079 \up
0 \expndtw-4\charscalex100 (b) \tab \up0 \expndtw0\charscalex100 If the company
disposed of one of its two subsidiaries that had been \par\pard\qj \li1079\ri151
0\sb0\sl-320\slmult0 \up0 \expndtw-4\charscalex100 included in its consolidated
statements for prior years, no comment as \line \up0 \expndtw-6\charscalex100 to
consistency needs to be made in the CPA\u8217?s audit report. The compara-\line
\up0 \expndtw-3\charscalex100 bility of the financial statements has been affec
ted by a business trans-\line \up0 \expndtw0\charscalex106 action, but there has
been no change in any accounting principle \line \up0 \expndtw0\charscalex101 e
mployed or in the method of its application. (The transaction would \line \up0 \
expndtw-4\charscalex100 probably require informative disclosure in the financial
statements.) \par\pard\ql \li360\sb239\sl-322\slmult0\tx1079 \up0 \expndtw-4\ch
arscalex100 (c) \tab \up0 \expndtw0\charscalex103 If the company reduced the est
imated remaining useful life of plant \par\pard\qj \li1079\ri1510\sb0\sl-320\slm
ult0 \up0 \expndtw0\charscalex100 property because of obsolescence, the comparab
ility of the financial \line \up0 \expndtw-1\charscalex100 statements has been a
ffected. The change is a matter of consistency; \line \up0 \expndtw0\charscalex1
08 it is a change in accounting estimate which leads to a change in \line \up0 \
expndtw-2\charscalex100 accounting principles employed or in their method of app
lication. The \line \up0 \expndtw-5\charscalex100 change would require comment i
n the auditor\u8217?s report in an explanatory \line \up0 \expndtw-5\charscalex1
00 paragraph. \par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb229\sl-230\slm
ult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20
2-10\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 20
11 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\no
supersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (F
or Instructor Use Only)
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g36}{\bkmkend Pg36}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb254\sl-322
\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 BRIEF EXERCIS
E 2-3 (Continued) \par\pard\ql \li1800\ri176\sb297\sl-324\slmult0\tx2519\tx2519\
tx2519\tx2519\tx2519 \up0 \expndtw0\charscalex103 (d)
If the company is using
a different inventory valuation method from \line\tab \up0 \expndtw0\charscalex
104 all other companies in its industry, no comment as to consistency \line \tab
\up0 \expndtw-2\charscalex100 need be made in the CPA\u8217?s audit report. Con
sistency refers to a given \line \tab \up0 \expndtw-5\charscalex100 company foll
owing consistent accounting principles from one period to \line \tab \up0 \expnd
tw-3\charscalex100 another; it does not refer to a company following the same ac

counting \line \tab \up0 \expndtw-3\charscalex100 principles as other companies

in the same industry. \par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql\li180
0\sb116\sl-322\slmult0 \up0 \expndtw-4\charscalex100 BRIEF EXERCISE 2-4 \par\par
d\ql \li1800\sb258\sl-322\slmult0 \up0 \expndtw0\charscalex100 (a)
Verifiabil
ity \par\pard\ql \li1800\sb0\sl-320\slmult0 \up0 \expndtw-1\charscalex100 (b)
Comparability \par\pard\ql \li1800\sb1\sl-319\slmult0 \up0 \expndtw0\charscalex
100 (c)
Consistency \par\pard\ql \li1800\sb1\sl-319\slmult0 \up0 \expndtw-1\c
harscalex100 (d)
Timeliness \par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard
\ql\li1800\sb157\sl-322\slmult0 \up0 \expndtw-4\charscalex100 BRIEF EXERCISE 2-5
\par\pard\li1809\sb0\sl-322\slmult0\par\pard\li1809\sb2\sl-322\slmult0\fi0\tx25
19 \up0 \expndtw-6\charscalex100 (a)\tab \up0 \expndtw-5\charscalex100 Should b
e debited to the Land account, as it is a cost incurred in\par\pard\
li1809\sb1\sl-314\slmult0\fi710 \up0 \expndtw-6\charscalex100 acquiring land.\pa
r\pard\ql \li1809\sb318\sl-322\slmult0\tx2519 \up0 \expndtw-4\charscalex100 (b)
\tab \up0 \expndtw-4\charscalex100 As an asset, preferably to a Land Improvement
s account. The driveway \par\pard\qj \li2519\ri179\sb0\sl-320\slmult0 \up0 \expn
dtw0\charscalex104 will last for many years, and therefore it should be capitali
zed and \up0 \expndtw-4\charscalex100 depreciated. \par\pard\ql \li1809\sb319\sl
-322\slmult0\tx2519 \up0 \expndtw-4\charscalex100 (c) \tab \up0 \expndtw0\charsc
alex102 Probably an asset, as it will last for a number of years and therefore \
par\pard\ql \li2519\sb0\sl-320\slmult0 \up0 \expndtw-4\charscalex100 will contri
bute to operations of those years. \par\pard\ql \li1809\sb319\sl-322\slmult0\tx2
519 \up0 \expndtw-4\charscalex100 (d) \tab \up0 \expndtw0\charscalex102 If the f
iscal year ends December 31, this will all be an expense of the \par\pard\qj \li
2519\ri176\sb0\sl-320\slmult0 \up0 \expndtw-2\charscalex100 current year that ca
n be charged to an expense account. If statements \up0 \expndtw-3\charscalex100
are to be prepared on some date before December 31, part of this cost \up0 \expn
dtw-3\charscalex100 would be expense and part asset. Depending upon the circumst
ances, \up0 \expndtw-3\charscalex100 the original entry as well as the adjusting
entry for statement purposes \up0 \expndtw-4\charscalex100 should take the stat
ement date into account. \par\pard\ql \li1809\sb319\sl-322\slmult0\tx2519 \up0 \
expndtw-4\charscalex100 (e) \tab \up0 \expndtw0\charscalex100 Should be debite
d to the building account; depreciation expense \par\pard\ql \li2519\sb0\s
l-320\slmult0 \up0 \expndtw-4\charscalex100 during the life of building will inc
lude these costs. \par\pard\li1809\sb0\sl-322\slmult0\par\pard\li1809\sb1\sl-322
\slmult0\fi0\tx2519 \up0 \expndtw-1\charscalex100 (f)\tab \up0 \expndtw-1\charsc
alex100 As an expense, as the service has already been received; the contri-\par
\pard\li1809\sb0\sl-322\slmult0\fi710 \up0 \expndtw-1\charscalex100 bution to op
erations occurred in this period.\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li
1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\s
l-207\slmult0\par\pard\li1828\sb183\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \expn
dtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons
, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18
1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use On
ly)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 2-11
{\shp {\*\shpinst\shpleft1800\shptop14692\shpright11880\shpbottom14712\shpfhdr0\
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0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba

nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb274\sl-322\

slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 BRIEF EXERCISE
2-6 \par\pard\ql \li360\sb178\sl-322\slmult0 \up0 \expndtw0\charscalex102 (a)
Equity \par\pard\ql \li360\sb18\sl-322\slmult0 \up0 \expndtw0\charscalex100 (b
)
Income \par\pard\ql \li360\sb18\sl-322\slmult0 \up0 \expndtw0\charscalex102
(c)
Equity \par\pard\ql \li360\sb18\sl-322\slmult0 \up0 \expndtw0\charscalex
100 (d)
Assets \par\pard\ql \li360\sb18\sl-322\slmult0 \up0 \expndtw0\charsca
lex101 (e)
Expenses \par\pard\li360\sb30\sl-322\slmult0\fi0\tx1079 \up0 \expn
dtw-2\charscalex100 (f)\tab \up0 \expndtw-2\charscalex100 Expenses\par\pard\li36
0\sb19\sl-322\slmult0\fi0 \up0 \expndtw-2\charscalex100 (g)
Liabilities\par\p
ard\li360\sb18\sl-322\slmult0\fi0 \up0 \expndtw-2\charscalex100 (h)
Equity\pa
r\pard\li360\sb19\sl-322\slmult0\fi0\tx1079 \up0 \expndtw-2\charscalex100 (i)\ta
b \up0 \expndtw-2\charscalex100 Income\par\pard\li360\sb19\sl-322\slmult0\fi0\tx
1079 \up0 \expndtw-2\charscalex100 (j)\tab \up0 \expndtw-2\charscalex100 Equity\
par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb221\sl-322\slmult0 \u
p0 \expndtw-4\charscalex100 BRIEF EXERCISE 2-7 \par\pard\ql \li369\sb158\sl-322\
slmult0 \up0 \expndtw-3\charscalex100 (a)
Fair value, or net realizable value
, if the land was sold. \par\pard\qj \li369\ri1573\sb240\sl-320\slmult0\tx1079 \
up0 \expndtw0\charscalex104 (b)
Would not be disclosed. Depreciation would be
inappropriate if the \line\tab \up0 \expndtw-4\charscalex100 going concern assu
mption no longer applies. \par\pard\ql \li369\sb239\sl-322\slmult0 \up0 \expndtw
-3\charscalex100 (c)
Fair value, or selling price less costs to complete. \pa
r\pard\qj \li369\ri1576\sb240\sl-320\slmult0\tx1079 \up0 \expndtw0\charscalex100
(d)
Fair value (i.e., redeemable value), if the insurance coverage wa
s \line\tab \up0 \expndtw-4\charscalex100 transferred to another party. \par\par
d\ql \li360\sb0\sl-280\slmult0 \par\pard\ql\li360\ri1508\sb14\sl-280\slmult0\tx1
171\tx1171 \up0 \expndtw-1\charscalex100 Note: In each of these cases, historica
l cost or fair value valuation might be \line\tab \up0 \expndtw-5\charscalex100
abandoned if it can not be assumed that the company will not continue \line \tab
\up0 \expndtw-5\charscalex100 on indefinitely. \par\pard\ql \li360\sb0\sl-322\s
lmult0 \par\pard\ql\li360\sb224\sl-322\slmult0 \up0 \expndtw-4\charscalex100 BRI
EF EXERCISE 2-8 \par\pard\ql \li360\sb158\sl-322\slmult0 \up0 \expndtw0\charscal
ex100 (a)
Periodicity \par\pard\ql \li360\sb0\sl-320\slmult0 \up0 \expndtw-1\
charscalex100 (b)
Monetary unit \par\pard\ql \li360\sb1\sl-319\slmult0 \up0 \
expndtw0\charscalex100 (c)
Going concern \par\pard\ql \li360\sb1\sl-319\slmul
t0 \up0 \expndtw-1\charscalex100 (d)
Economic entity \par\pard\ql \li360\sb0\
sl-322\slmult0 \par\pard\ql\li360\sb237\sl-322\slmult0 \up0 \expndtw-4\charscale
x100 BRIEF EXERCISE 2-9 \par\pard\ql \li360\sb318\sl-322\slmult0 \up0 \expndtw-1
\charscalex100 (a)
Revenue recognition \par\pard\ql \li360\sb0\sl-320\slmult0
\up0 \expndtw-2\charscalex100 (b)
Expense recognition \par\pard\ql \li360\sb
1\sl-319\slmult0 \up0 \expndtw0\charscalex100 (c)
Full disclosure \par\pard\q
l \li360\sb1\sl-319\slmult0 \up0 \expndtw-1\charscalex100 (d)
Cost principle
\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li
388\sb59\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nos
upersub\cf4\f5\fs20 2-12\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f
3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f
4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw
-3\charscalex100 (For Instructor Use Only)
{\shp {\*\shpinst\shpleft360\shptop14692\shpright10440\shpbottom14712\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
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}
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P

g38}{\bkmkend Pg38}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10

0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb274\sl-322
\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 BRIEF EXERCIS
E 2-10 \par\pard\ql \li1800\sb318\sl-322\slmult0 \up0 \expndtw-4\charscalex100 I
nvestment 1\u8212?Least verifiable. \par\pard\ql \li1800\sb0\sl-320\slmult0 \up0
\expndtw-4\charscalex100 Investment 2\u8212?Most verifiable. \par\pard\ql \li18
00\sb1\sl-319\slmult0 \up0 \expndtw-4\charscalex100 Investment 3\u8212?Intermedi
ate verifiability \par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb
157\sl-322\slmult0 \up0 \expndtw-4\charscalex100 BRIEF EXERCISE 2-11 \par\pard\q
l \li1800\sb318\sl-322\slmult0 \up0 \expndtw0\charscalex100 (a)
Materiality \
par\pard\ql \li1800\sb0\sl-320\slmult0 \up0 \expndtw-2\charscalex100 (b)
Cost
-benefit relationship \par\pard\ql \li1800\sb1\sl-319\slmult0 \up0 \expndtw0\cha
rscalex100 (c)
Materiality \par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\
ql\li1800\sb317\sl-322\slmult0 \up0 \expndtw-4\charscalex100 BRIEF EXERCISE 2-12
\par\pard\qj \li1800\ri176\sb320\sl-320\slmult0 \up0 \expndtw0\charscalex102 Co
mpanies and their auditors for the most part have adopted the general \up0 \expn
dtw-6\charscalex100 rule of thumb that anything under 5% of net income is consid
ered not material. \up0 \expndtw0\charscalex102 Recently, the SEC in the United
States has indicated that it is okay to use \up0 \expndtw0\charscalex102 this pe
rcentage for the initial assessment of materiality, but other factors \up0 \expn
dtw0\charscalex102 must be considered. For example, companies can no longer fail
to record \up0 \expndtw0\charscalex100 items in order to meet consensus analyst
\u8217?s earnings numbers; preserve a \up0 \expndtw0\charscalex102 positive earn
ings trend; convert a loss to a profit or vice versa; increase \up0 \expndtw0\
charscalex104 management compensation, or hide an illegal transaction like a bri
be. In \up0 \expndtw0\charscalex102 other words, both quantitative and qualitati
ve factors must be considered \up0 \expndtw0\charscalex102 in determining when a
n item is material. \par\pard\qj \li1809\ri179\sb300\sl-320\slmult0\tx2519 \up0
\expndtw0\charscalex102 (a)
Because the change was used to create a positive
trend in earnings, \line\tab \up0 \expndtw0\charscalex102 the change is consider
ed material. \par\pard\qj \li1809\ri180\sb320\sl-320\slmult0\tx2519 \up0 \expndt
w0\charscalex103 (b)
Each item must be considered separately and not netted.
Therefore \line\tab \up0 \expndtw-4\charscalex100 each transaction is considered
material. \par\pard\ql \li1809\ri178\sb320\sl-320\slmult0\tx2519\tx2519\tx2519
\up0 \expndtw0\charscalex100 (c)
In general, companies that follow an \u8220?
expense all capital items below \line\tab \up0 \expndtw-2\charscalex100 a certai
n amount\u8221? policy are not in violation of the materiality concept. \line \t
ab \up0 \expndtw-1\charscalex100 Because the same practice has been follow
ed from year to year, \line \tab \up0 \expndtw-2\charscalex100 Damon\u8217?s
actions are acceptable. \par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0
\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\sl
mult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\
pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li182
8\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-2
07\slmult0\par\pard\li1828\sb81\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \expndtw2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, In
c.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/
e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)\
tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 2-13
{\shp {\*\shpinst\shpleft1800\shptop14692\shpright11880\shpbottom14712\shpfhdr0\
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p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g39}{\bkmkend Pg39}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb274\sl-322\
slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 BRIEF EXERCISE
2-13 \par\pard\ql \li369\sb318\sl-322\slmult0 \up0 \expndtw-1\charscalex100 (a)
Accrual basis \par\pard\ql \li369\sb0\sl-320\slmult0 \up0 \expndtw-2\charsca
lex100 (b)
Full disclosure \par\pard\ql \li369\sb1\sl-319\slmult0 \up0 \expnd
tw-2\charscalex100 (c)
Expense recognition principle \par\pard\ql \li369\sb1\
sl-319\slmult0 \up0 \expndtw-1\charscalex100 (d)
Cost principle \par\pard\ql
\li369\sb0\sl-322\slmult0 \par\pard\ql\li369\sb317\sl-322\slmult0 \up0 \expndtw4\charscalex100 BRIEF EXERCISE 2-14\par\pard\sect\sectd\sbknone\cols2\colno1\col
w8331\colsr160\colno2\colw3609\colsr160\ql \li369\sb0\sl-322\slmult0 \par\pard\q
l \li369\sb11\sl-322\slmult0\tx1074 \up0 \expndtw-4\charscalex100 1.\tab \up0 \e
xpndtw-4\charscalex100 Costs; costs\par\pard\ql \li369\sb0\sl-316\slmult0\tx1074
\up0 \expndtw-4\charscalex100 2.\tab \up0 \expndtw-4\charscalex100 General purp
ose financial reporting\par\pard\ql \li369\sb2\sl-321\slmult0\tx1074 \up0 \expnd
tw-4\charscalex100 3.\tab \up0 \expndtw-4\charscalex100 Complete\par\pard\ql \li
369\sb1\sl-321\slmult0\tx1074 \up0 \expndtw-4\charscalex100 4.\tab \up0 \expndtw
-4\charscalex100 Understandability\par\pard\ql \li369\sb1\sl-316\slmult0\tx1074
\up0 \expndtw-4\charscalex100 5.\tab \up0 \expndtw-4\charscalex100 Comparability
\par\pard\ql \li369\sb2\sl-321\slmult0\tx1074 \up0 \expndtw-4\charscalex100 6.\t
ab \up0 \expndtw-4\charscalex100 Confirmatory value\par\pard\ql \li388\sb0\sl-23
0\slmult0 \par\pard\ql \li388\sb0\sl-230\slmult0 \par\pard\ql \li388\sb0\sl-230\
slmult0 \par\pard\ql \li388\sb0\sl-230\slmult0 \par\pard\ql \li388\sb0\sl-230\sl
mult0 \par\pard\ql \li388\sb0\sl-230\slmult0 \par\pard\ql \li388\sb0\sl-230\slmu
lt0 \par\pard\ql \li388\sb0\sl-230\slmult0 \par\pard\ql \li388\sb0\sl-230\slmult
0 \par\pard\ql \li388\sb0\sl-230\slmult0 \par\pard\ql \li388\sb0\sl-230\slmult0
\par\pard\ql \li388\sb0\sl-230\slmult0 \par\pard\ql \li388\sb0\sl-230\slmult0 \p
ar\pard\ql \li388\sb0\sl-230\slmult0 \par\pard\ql \li388\sb0\sl-230\slmult0 \par
\pard\ql \li388\sb0\sl-230\slmult0 \par\pard\ql \li388\sb0\sl-230\slmult0 \par\p
ard\ql \li388\sb0\sl-230\slmult0 \par\pard\ql \li388\sb0\sl-230\slmult0 \par\par
d\ql \li388\sb0\sl-230\slmult0 \par\pard\ql \li388\sb0\sl-230\slmult0 \par\pard\
ql \li388\sb0\sl-230\slmult0 \par\pard\ql \li388\sb0\sl-230\slmult0 \par\pard\ql
\li388\sb0\sl-230\slmult0 \par\pard\ql \li388\sb0\sl-230\slmult0 \par\pard\ql \
li388\sb0\sl-230\slmult0 \par\pard\ql \li388\sb0\sl-230\slmult0 \par\pard\ql \li
388\sb0\sl-230\slmult0 \par\pard\ql \li388\sb0\sl-230\slmult0 \par\pard\ql \li38
8\sb0\sl-230\slmult0 \par\pard\ql \li388\sb0\sl-230\slmult0 \par\pard\ql \li388\
sb0\sl-230\slmult0 \par\pard\ql \li388\sb0\sl-230\slmult0 \par\pard\ql \li388\sb
0\sl-230\slmult0 \par\pard\ql \li388\sb0\sl-230\slmult0 \par\pard\ql \li388\sb0\
sl-230\slmult0 \par\pard\ql \li388\sb0\sl-230\slmult0 \par\pard\ql \li388\sb0\sl
-230\slmult0 \par\pard\ql \li388\sb125\sl-230\slmult0\tx1847 \up0 \expndtw-3\cha
rscalex100 \ul0\nosupersub\cf4\f5\fs20 2-14\tab \up0 \expndtw-2\charscalex100 \u
l0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \u
l0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manua
l\par\pard\column \ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207
\slmult0 \par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207
\slmult0 \par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207
\slmult0 \par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207
\slmult0 \par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207
\slmult0 \par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207
\slmult0 \par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207
\slmult0 \par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207
\slmult0 \par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207
\slmult0 \par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207
\slmult0 \par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207
\slmult0 \par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207

\slmult0
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\par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207

\par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207
\par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207
\par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207
\par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207
\par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207
\par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207
\par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207
\par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207
\par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207
\par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207
\par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207
\par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207
\par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207
\par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li20\sb166\sl-207
\up0 \expndtw-2\charscalex100 (For Instructor Use Only)

{\shp {\*\shpinst\shpleft360\shptop14692\shpright10440\shpbottom14712\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
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p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g40}{\bkmkend Pg40}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li4406\sb238\sl-414
\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf6\f7\fs36 SOLUTIONS TO EX
ERCISES \par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb300\sl-322
\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 2-1
(10-15 minutes) \par\pard\li1800\sb309\sl-322\slmult0\fi0\tx2404 \up0 \expndtw-4
\charscalex100 (a)\tab \up0 \expndtw-4\charscalex100 True\par\pard\ql \li1800\sb
307\sl-322\slmult0\tx2404 \up0 \expndtw-4\charscalex100 (b) \tab \up0 \expndtw0\
charscalex103 False. General purpose financial reporting helps users who lack th
e \par\pard\qj \li2404\ri179\sb0\sl-320\slmult0 \up0 \expndtw0\charscalex100 abi
lity to demand all the financial information they need from an entity \up0 \expn
dtw0\charscalex100 and therefore must rely, at least partly, on the information
provided in \up0 \expndtw0\charscalex104 financial reports. Managers and company
insiders generally do not \up0 \expndtw-4\charscalex100 meet these criteria. \p
ar\pard\ql \li1800\sb319\sl-322\slmult0\tx2404 \up0 \expndtw-4\charscalex100 (c)
\tab \up0 \expndtw-6\charscalex100 False. Accounting standards based on individ
ual conceptual frameworks \par\pard\qj \li2404\ri177\sb0\sl-320\slmult0 \up0 \ex
pndtw0\charscalex100 generally will \ul0\nosupersub\cf13\f14\fs28 not\ul0\nosu
persub\cf7\f8\fs28 result in consistent and comparable accounting \line \u
p0 \expndtw-1\charscalex100 reports. Rather, standard-setting that is based on p
ersonal conceptual \line \up0 \expndtw-1\charscalex100 frameworks will lead to d
ifferent conclusions about identical or similar \line \up0 \expndtw0\charscalex1
03 issues than it did previously. As a result, standards will not be con-\line \
up0 \expndtw0\charscalex102 sistent with one another and past decisions may not
be indicative of \line \up0 \expndtw0\charscalex103 future ones. \par\pard\ql \l
i1800\sb319\sl-322\slmult0\tx2385 \up0 \expndtw-4\charscalex100 (d) \tab \up0 \e
xpndtw0\charscalex103 False. The objective of general purpose financial r
eporting is to \par\pard\qj \li2404\ri176\sb0\sl-320\slmult0 \up0 \expndtw-1\c
harscalex100 provide financial information about the reporting entity that is us
eful to \up0 \expndtw0\charscalex100 present and potential equity investors, len

ders, and other creditors in \up0 \expndtw0\charscalex100 making decisions in th

eir capacity as capital providers. However, that \up0 \expndtw0\charscalex104 in
formation may also be useful to other users of financial reporting \up0 \expndtw
-4\charscalex100 who are not capital providers. \par\pard\ql \li1800\sb319\sl-32
2\slmult0\tx2404 \up0 \expndtw-4\charscalex100 (e) \tab \up0 \expndtw-3\charscal
ex100 False. An implicit assumption is that users need reasonable knowledge \par
\pard\qj \li2404\ri177\sb0\sl-320\slmult0 \up0 \expndtw0\charscalex102 of busin
ess and financial accounting matters to understand the \up0 \expndtw0\cha
rscalex100 information contained in financial statements. This point is importan
t. \up0 \expndtw0\charscalex105 It means that financial statement preparers assu
me a level of com\up0 \expndtw-2\charscalex100 petence on the part of users. Thi
s assumption impacts the way and the \up0 \expndtw-2\charscalex100 extent to whi
ch companies report information. \par\pard\li1800\sb0\sl-322\slmult0\par\pard\li
1800\sb8\sl-322\slmult0\fi0\tx2404 \up0 \expndtw-4\charscalex100 (f)\tab \up0 \e
xpndtw-4\charscalex100 True.\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\
sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207
\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\p
ar\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li
1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\s
l-207\slmult0\par\pard\li1828\sb189\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \expn
dtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons
, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18
1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use On
ly)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 2-15
{\shp {\*\shpinst\shpleft1800\shptop14692\shpright11880\shpbottom14712\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g41}{\bkmkend Pg41}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb274\sl-322\
slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 2-2 (
10-15 minutes) \par\pard\ql \li360\sb298\sl-322\slmult0\tx964 \up0 \expndtw-4\ch
arscalex100 (a) \tab \up0 \expndtw-3\charscalex100 False. The fundamental qualit
ative characteristics that make accounting \par\pard\ql \li964\sb0\sl-320\slmult
0 \up0 \expndtw-4\charscalex100 information useful are relevance and faithful re
presentation. \par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\sb15\sl-322\slmu
lt0\fi0\tx964 \up0 \expndtw-4\charscalex100 (b)\tab \up0 \expndtw-4\charscalex10
0 True.\par\pard\ql \li360\sb300\sl-322\slmult0\tx964 \up0 \expndtw-4\charscalex
100 (c) \tab \up0 \expndtw0\charscalex101 False. The Framework does not include
prudence or conservatism as \par\pard\qj \li964\ri1569\sb0\sl-320\slmult0 \up0 \
expndtw0\charscalex102 desirable qualities of financial reporting information. T
he framework \up0 \expndtw0\charscalex102 indicates that prudence or conservatis
m generally is in conflict with \up0 \expndtw0\charscalex107 the quality of neut
rality. This is because by being prudent or con\up0 \expndtw0\charscalex104 serv
ative likely leads to a bias in the reported financial position and \up0 \expndt
w0\charscalex102 financial performance. In fact, introducing biased understateme
nt of \up0 \expndtw-1\charscalex100 assets (or overstatement of liabilities) in
one period frequently leads to \up0 \expndtw-1\charscalex100 overstating financi
al performance in later periods\u8212?a result that cannot \up0 \expndtw0\charsc
alex104 be described as prudent. This is inconsistent with neutrality, which \up

0 \expndtw-4\charscalex100 encompasses freedom from bias. \par\pard\li360\sb0\sl

-322\slmult0\par\pard\li360\sb16\sl-322\slmult0\fi0\tx969 \up0 \expndtw0\charsca
lex100 (d)\tab \up0 \expndtw0\charscalex100 False. To be a faithful representati
on, information must be complete,\par\pard\li360\sb0\sl-317\slmult0\fi604 \up0 \
expndtw0\charscalex100 neutral, and free of material error.\par\pard\ql \li360\s
b303\sl-322\slmult0\tx964 \up0 \expndtw-4\charscalex100 (e) \tab \up0 \expndtw-4
\charscalex100 False. While comparability does pertain to the reporting of infor
mation in \par\pard\qj \li964\ri1506\sb0\sl-320\slmult0 \up0 \expndtw-5\charscal
ex100 a similar manner for different companies, it also refers to the consistenc
y \line \up0 \expndtw0\charscalex104 of information, which is present when a com
pany applies the same \line \up0 \expndtw-2\charscalex100 accounting treatment t
o similar events, from period to period. Through \line \up0 \expndtw0\charscalex
104 such application the company shows consistent use of accounting \line \up0 \
expndtw0\charscalex100 standards and this permits valid comparisons from
one period to \line \up0 \expndtw-4\charscalex100 the next. \par\pard\li360\sb
0\sl-322\slmult0\par\pard\li360\sb15\sl-322\slmult0\fi0\tx964 \up0 \expndtw0\cha
rscalex100 (f)\tab \up0 \expndtw0\charscalex100 False. Verifiability is an enhan
cing characteristic for both relevance\par\pard\li360\sb0\sl-321\slmult0\fi604 \
up0 \expndtw0\charscalex100 and faithful representation. Verifiability occur
s when independent\par\pard\li360\sb0\sl-317\slmult0\fi604 \up0 \expndtw0\char
scalex100 measurers, using the same methods obtain similar results.\par\pard\li3
60\sb322\sl-322\slmult0\fi0\tx964 \up0 \expndtw0\charscalex100 (g)\tab \up0 \exp
ndtw0\charscalex100 True.\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\s
l-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult
0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\l
i388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\
par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li3
88\sb129\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nos
upersub\cf4\f5\fs20 2-16\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f
3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f
4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw
-3\charscalex100 (For Instructor Use Only)
{\shp {\*\shpinst\shpleft360\shptop14692\shpright10440\shpbottom14712\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
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{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g42}{\bkmkend Pg42}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb274\sl-322
\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 2-3
(15-20 minutes)\par\pard\sect\sectd\sbknone\cols2\colno1\colw6317\colsr160\colno
2\colw5623\colsr160\ql \li1800\sb0\sl-287\slmult0 \par\pard\ql \li1800\sb72\sl-2
87\slmult0 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf16\f17\fs25 (a)
Co
nfirmatory Value.\par\pard\qj \li1800\ri415\sb7\sl-321\slmult0 \up0 \expndtw-2\c
harscalex100 (b)
Cost/Benefit and Materiality. \up0 \expndtw0\charscalex101 (
c)
Neutrality.\par\pard\ql \li1800\sb25\sl-287\slmult0 \up0 \expndtw-2\charsc
alex100 (d)
Consistency (note the overall\par\pard\ql \li2448\sb36\sl-287\slm
ult0 \up0 \expndtw-3\charscalex100 qualitative characteristic is\par\pard\ql \li
2448\sb35\sl-287\slmult0 \up0 \expndtw-3\charscalex100 comparability; consistenc
y is\par\pard\ql \li2448\sb31\sl-287\slmult0 \up0 \expndtw-3\charscalex100 consi

dered part of\par\pard\ql \li2448\sb36\sl-287\slmult0 \up0 \expndtw-3\charscalex

100 comparability).\par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql \li1800\
sb0\sl-322\slmult0 \par\pard\ql \li1800\sb1\sl-322\slmult0 \up0 \expndtw-2\chars
calex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 2-4 (15-20 minutes)\par\pard\ql \l
i1800\sb0\sl-287\slmult0 \par\pard\ql \li1800\sb58\sl-287\slmult0\tx2443 \up0 \e
xpndtw-3\charscalex100 \ul0\nosupersub\cf16\f17\fs25 (a)\tab \up0 \expndtw-3\cha
rscalex100 Comparability.\par\pard\ql \li1800\sb36\sl-287\slmult0\tx2443 \up0 \e
xpndtw-3\charscalex100 (b)\tab \up0 \expndtw-3\charscalex100 Confirmatory Value.
\par\pard\ql \li1800\sb35\sl-287\slmult0\tx2443 \up0 \expndtw-3\charscalex100 (c
)\tab \up0 \expndtw-3\charscalex100 Comparability.\par\pard\ql \li1800\sb31\sl-2
87\slmult0\tx2443 \up0 \expndtw-3\charscalex100 (d)\tab \up0 \expndtw-3\charscal
ex100 Neutrality.\par\pard\ql \li1800\sb36\sl-287\slmult0\tx2443 \up0 \expndtw-3
\charscalex100 (e)\tab \up0 \expndtw-3\charscalex100 Verifiability.\par\pard\ql
\li1848\sb35\sl-287\slmult0\tx2443 \up0 \expndtw-3\charscalex100 (f)\tab \up0 \e
xpndtw-3\charscalex100 Relevance.\par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pa
rd\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql \li1800\sb1\sl-322\slmult0 \up0 \e
xpndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 2-5 (10-15 minutes)\
par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql \li1800\sb38\sl-322\slmult0
\up0 \expndtw0\charscalex100 (a)
Liabilities.\par\pard\ql \li1800\sb38\sl-322
\slmult0 \up0 \expndtw0\charscalex100 (b)
Equity.\par\pard\ql \li1800\sb38\sl
-322\slmult0 \up0 \expndtw0\charscalex101 (c)
Equity.\par\pard\ql \li1800\sb3
8\sl-322\slmult0 \up0 \expndtw0\charscalex100 (d)
Income.\par\pard\ql \li1800
\sb38\sl-322\slmult0 \up0 \expndtw0\charscalex101 (e)
Assets.\par\pard\ql \li
1800\sb38\sl-322\slmult0\tx2514 \up0 \expndtw-4\charscalex100 (f)\tab \up0 \expn
dtw-4\charscalex100 Income, expenses.\par\pard\ql \li1800\sb38\sl-322\slmult0 \u
p0 \expndtw0\charscalex100 (g)
Equity.\par\pard\ql \li1800\sb38\sl-322\slmult
0 \up0 \expndtw0\charscalex100 (h)
Income.\par\pard\ql \li1800\sb38\sl-322\sl
mult0\tx2514 \up0 \expndtw-4\charscalex100 (i)\tab \up0 \expndtw-4\charscalex100
Equity.\par\pard\column \ql \li6530\sb0\sl-287\slmult0 \par\pard\ql \li73\sb72\
sl-287\slmult0\tx676 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf16\f17\fs25
(e)\tab \up0 \expndtw-5\charscalex100 Neutrality.\par\pard\ql \li142\sb36\sl-28
7\slmult0\tx676 \up0 \expndtw-3\charscalex100 (f)\tab \up0 \expndtw-5\charscalex
100 Relevance and Faithful Representation.\par\pard\ql \li73\sb35\sl-287\slmult0
\tx676 \up0 \expndtw-3\charscalex100 (g)\tab \up0 \expndtw-5\charscalex100 Timel
iness.\par\pard\ql \li73\sb31\sl-287\slmult0\tx676 \up0 \expndtw-3\charscalex100
(h)\tab \up0 \expndtw-4\charscalex100 Relevance.\par\pard\ql \li142\sb36\sl-287
\slmult0\tx676 \up0 \expndtw-3\charscalex100 (i)\tab \up0 \expndtw-5\charscalex1
00 Comparability.\par\pard\ql \li142\sb35\sl-287\slmult0\tx676 \up0 \expndtw-3\c
harscalex100 (j)\tab \up0 \expndtw-6\charscalex100 Verifiability.\par\pard\ql \l
i6477\sb0\sl-287\slmult0 \par\pard\ql \li6477\sb0\sl-287\slmult0 \par\pard\ql \l
i6477\sb0\sl-287\slmult0 \par\pard\ql \li6477\sb0\sl-287\slmult0 \par\pard\ql \l
i6477\sb0\sl-287\slmult0 \par\pard\ql \li6477\sb0\sl-287\slmult0 \par\pard\ql \l
i20\sb229\sl-287\slmult0 \up0 \expndtw-2\charscalex100 (g)
Comparability (Con
sistency),\par\pard\ql \li670\sb36\sl-287\slmult0 \up0 \expndtw-3\charscalex100
Verifiability, Timeliness, and\par\pard\ql \li670\sb35\sl-287\slmult0 \up0 \expn
dtw-3\charscalex100 Understandability.\par\pard\ql \li20\sb31\sl-287\slmult0 \up
0 \expndtw-2\charscalex100 (h)
Faithful Representation.\par\pard\ql \li89\sb3
6\sl-287\slmult0\tx676 \up0 \expndtw-3\charscalex100 (i)\tab \up0 \expndtw-3\cha
rscalex100 Relevance and Faithful Representation.\par\pard\ql \li89\sb35\sl-287\
slmult0\tx675 \up0 \expndtw-3\charscalex100 (j)\tab \up0 \expndtw-3\charscalex10
0 Timeliness. \par\pard\sect\sectd\sbknone \li1828\sb0\sl-207\slmult0\par\pard\l
i1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\
sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slm
ult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\p
ard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828
\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-20
7\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb189\sl-207\slmult
0\fi0\tx8467\tx11457 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 C
opyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 I
FRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\chars

calex100 (For Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupe

rsub\cf4\f5\fs20 2-17
{\shp {\*\shpinst\shpleft1800\shptop14692\shpright11880\shpbottom14712\shpfhdr0\
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\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
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p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g43}{\bkmkend Pg43}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb254\sl-322\
slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 2-6 (
15-20 minutes) \par\pard\li360\sb297\sl-322\slmult0\fi0\tx1345\tx1963 \up0 \expn
dtw-4\charscalex100 (a)\tab \up0 \expndtw-4\charscalex100 8.\tab \up0 \expndtw-4
\charscalex100 Expense recognition principle.\par\pard\li360\sb1\sl-303\slmult0\
fi0\tx1345\tx1963 \up0 \expndtw-4\charscalex100 (b)\tab \up0 \expndtw-4\charscal
ex100 6.\tab \up0 \expndtw-4\charscalex100 Cost principle.\par\pard\li360\sb0\sl
-303\slmult0\fi0\tx1349\tx1963 \up0 \expndtw-4\charscalex100 (c)\tab \up0 \expnd
tw-4\charscalex100 9.\tab \up0 \expndtw-4\charscalex100 Full disclosure principl
e.\par\pard\li360\sb0\sl-302\slmult0\fi0\tx1345\tx1962 \up0 \expndtw-4\charscale
x100 (d)\tab \up0 \expndtw-4\charscalex100 2.\tab \up0 \expndtw-4\charscalex100
Going concern assumption.\par\pard\li360\sb1\sl-303\slmult0\fi0\tx1191\tx1963 \u
p0 \expndtw-4\charscalex100 (e)\tab \up0 \expndtw-4\charscalex100 10.\tab \up0 \
expndtw-4\charscalex100 Revenue recognition principle.\par\pard\li360\sb0\sl-302
\slmult0\fi0\tx1345\tx1963 \up0 \expndtw-4\charscalex100 (f)\tab \up0 \expndtw-4
\charscalex100 1.\tab \up0 \expndtw-4\charscalex100 Economic entity assumption.\
par\pard\li360\sb0\sl-302\slmult0\fi0\tx1345\tx1963 \up0 \expndtw-4\charscalex10
0 (g)\tab \up0 \expndtw-4\charscalex100 4.\tab \up0 \expndtw-4\charscalex100 Per
iodicity assumption.\par\pard\li360\sb2\sl-308\slmult0\fi0\tx1349\tx1963 \up0 \e
xpndtw-4\charscalex100 (h)\tab \up0 \expndtw-4\charscalex100 7.\tab \up0 \expndt
w-4\charscalex100 Fair value principle.\par\pard\li360\sb1\sl-300\slmult0\fi0\tx
1190\tx1963 \up0 \expndtw-4\charscalex100 (i)\tab \up0 \expndtw-4\charscalex100
12.\tab \up0 \expndtw-4\charscalex100 Materiality constraint.\par\pard\li360\sb1
\sl-302\slmult0\fi0\tx1345\tx1963 \up0 \expndtw-4\charscalex100 (j)\tab \up0 \ex
pndtw-4\charscalex100 3.\tab \up0 \expndtw-4\charscalex100 Monetary unit assumpt
ion.\par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\sb268\sl-322\slmult0\fi0 \
up0 \expndtw-2\charscalex100 EXERCISE 2-7 (20-25 minutes)\par\pard\sect\sectd\sb
knone\cols2\colno1\colw5355\colsr160\colno2\colw6585\colsr160\ql \li360\sb287\sl
-322\slmult0\tx1003 \up0 \expndtw-4\charscalex100 (a)\tab \up0 \expndtw-4\charsc
alex100 Historical cost principle.\par\pard\ql \li360\sb1\sl-297\slmult0\tx1003
\up0 \expndtw-4\charscalex100 (b)\tab \up0 \expndtw-4\charscalex100 Accrual-basi
s assumption.\par\pard\ql \li360\sb2\sl-302\slmult0\tx1003 \up0 \expndtw-4\chars
calex100 (c)\tab \up0 \expndtw-4\charscalex100 Full disclosure principle.\par\pa
rd\ql \li360\sb0\sl-302\slmult0\tx1003 \up0 \expndtw-4\charscalex100 (d)\tab \up
0 \expndtw-4\charscalex100 Expense recognition principle.\par\pard\ql \li360\sb1
\sl-307\slmult0\tx1003 \up0 \expndtw-4\charscalex100 (e)\tab \up0 \expndtw-4\cha
rscalex100 Materiality constraint.\par\pard\ql \li360\sb1\sl-302\slmult0\tx1003
\up0 \expndtw-4\charscalex100 (f)\tab \up0 \expndtw-4\charscalex100 Fair value p
rinciple.\par\pard\ql \li360\sb0\sl-302\slmult0\tx1003 \up0 \expndtw-4\charscale
x100 (g)\tab \up0 \expndtw-4\charscalex100 Economic entity assumption.\par\pard\
ql \li360\sb1\sl-302\slmult0\tx1003 \up0 \expndtw-4\charscalex100 (h)\tab \up0 \
expndtw-4\charscalex100 Full disclosure principle.\par\pard\ql \li360\sb0\sl-302
\slmult0\tx1003 \up0 \expndtw-4\charscalex100 (i)\tab \up0 \expndtw-4\charscalex

100 Revenue recognition principle.\par\pard\ql \li360\sb0\sl-302\slmult0\tx1003

\up0 \expndtw-4\charscalex100 (j)\tab \up0 \expndtw-4\charscalex100 Full disclos
ure principle.\par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql \li360\sb272\s
l-322\slmult0 \up0 \expndtw-4\charscalex100 EXERCISE 2-8\par\pard\column \ql \li
20\sb287\sl-322\slmult0 \up0 \expndtw-1\charscalex100 (k) Revenue and expense
recogni-\par\pard\ql \li706\sb1\sl-298\slmult0 \up0 \expndtw-4\charscalex100 tio
n principles.\par\pard\ql \li20\sb1\sl-302\slmult0\tx711 \up0 \expndtw-4\charsca
lex100 (l)\tab \up0 \expndtw-4\charscalex100 Economic entity assumption.\par\par
d\ql \li20\ri1706\sb0\sl-303\slmult0\tx702 \up0 \expndtw-3\charscalex100 (m) P
eriodicity assumption. \line \up0 \expndtw-1\charscalex100 (n) Expense recogni
tion principle. \line \up0 \expndtw0\charscalex100 (o) Materiality constraint.
\line \up0 \expndtw-1\charscalex100 (p) Historical cost principle. \line \up0
\expndtw-1\charscalex100 (q) Accrual-basis assumption. \line \up0 \expndtw-4\
charscalex100 (r) \tab \up0 \expndtw-4\charscalex100 Expense recognition princip
le. \par\pard\sect\sectd\sbknone \ql \li360\ri1571\sb298\sl-320\slmult0\tx1079\t
x1079\tx1079\tx1079 \up0 \expndtw1\charscalex100 (a)
It is well established i
n accounting that revenues, cost of goods sold \line\tab \up0 \expndtw0\charscal
ex100 and expenses must be disclosed in an income statement. It might be \line \
tab \up0 \expndtw-3\charscalex100 noted to students that such was not always the
case. At one time, only \line \tab \up0 \expndtw-3\charscalex100 net income was
reported but over time we have evolved to the present \line \tab \up0 \expndtw3\charscalex100 reporting format. \par\pard\ql \li360\ri1572\sb320\sl-320\slmult
0\tx1079\tx1079\tx1079\tx1079 \up0 \expndtw0\charscalex100 (b)
The proper acc
ounting for this situation is to report the equipment as \line\tab \up0 \expndtw
0\charscalex108 an asset and the notes payable as a liability on the statement o
f \line \tab \up0 \expndtw0\charscalex104 financial position. Offsetting is perm
itted in only limited situations \line \tab \up0 \expndtw0\charscalex100 where c
ertain assets are contractually committed to pay off liabilities, \line \tab \up
0 \expndtw-4\charscalex100 or when a government grant is involved. \par\pard\li3
88\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-23
0\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\pa
r\pard\li388\sb229\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex10
0 \ul0\nosupersub\cf4\f5\fs20 2-18\tab \up0 \expndtw-2\charscalex100 \ul0\nosupe
rsub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupe
rsub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up
0 \expndtw-3\charscalex100 (For Instructor Use Only)
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g44}{\bkmkend Pg44}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb274\sl-322
\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 2-8
(Continued) \par\pard\ql \li1800\ri174\sb320\sl-320\slmult0\tx2519\tx2519\tx2519
\tx2519\tx2519 \up0 \expndtw-6\charscalex100 (c)
The basis upon which invento
ry amounts are stated (net realizable value) \line\tab \up0 \expndtw-6\charscal
ex100 and the method used in determining cost (Weighted Average, FIFO, etc.) \li
ne \tab \up0 \expndtw-4\charscalex100 should also be reported. The disclosu
re requirement related to the \line \tab \up0 \expndtw-5\charscalex100 metho
d used in determining cost should be emphasized, indicating that \line \tab \up0

\expndtw-8\charscalex100 where possible alternatives exist in financial reporti

ng, disclosure in some \line \tab \up0 \expndtw-9\charscalex100 format is requir
ed. \par\pard\ql \li1800\ri176\sb320\sl-320\slmult0\tx2519\tx2519\tx2519 \up0 \e
xpndtw-3\charscalex100 (d)
Comparability requires that disclosure of changes
in accounting princi-\line\tab \up0 \expndtw-3\charscalex100 ples be made in the
financial statements. To do otherwise would result \line \tab \up0 \expndtw-6\c
harscalex100 in financial statements that are misleading. Financial state
ments are \line \tab \up0 \expndtw-6\charscalex100 more useful if they can be c
ompared with similar reports for prior years. \par\pard\ql \li1800\sb0\sl-322\sl
mult0 \par\pard\ql\li1800\sb237\sl-322\slmult0 \up0 \expndtw-4\charscalex100 EXE
RCISE 2-9 \par\pard\ql \li1800\sb318\sl-322\slmult0\tx2519 \up0 \expndtw-4\chars
calex100 (a) \tab \up0 \expndtw-1\charscalex100 This entry violates the economic
entity assumption. This assumption \par\pard\qj \li2519\ri178\sb0\sl-320\slmult
0 \up0 \expndtw-1\charscalex100 in accounting indicates that economic activity c
an be identified with a \up0 \expndtw0\charscalex102 particular unit of accounta
bility. In this situation, the company erred \up0 \expndtw0\charscalex102 by cha
rging this cost to the wrong economic entity. \par\pard\ql \li1800\sb239\sl-322\
slmult0\tx2519 \up0 \expndtw-4\charscalex100 (b) \tab \up0 \expndtw0\charscalex1
01 The cost principle indicates that assets and liabilities are accounted \par\p
ard\qj \li2519\ri177\sb0\sl-320\slmult0 \up0 \expndtw0\charscalex100 for on the
basis of cost. If we were to select sales value, for example, \line \up0 \expndt
w-1\charscalex100 we would have an extremely difficult time in attempting to est
ablish a \line \up0 \expndtw0\charscalex106 sales value for a given item without
selling it. It should further be \line \up0 \expndtw0\charscalex102 noted that
the revenue recognition principle provides the answer to \line \up0 \expndtw0\ch
arscalex112 when revenue should be recognized . Revenue should \line
\up0 \expndtw-5\charscalex100 be recognized when it is probable that future eco
nomic benefits will flow \line \up0 \expndtw-6\charscalex100 to the entity an
d reliable measurement of the amount of revenue is \line \up0 \expndtw-3
\charscalex100 possible. In this situation, an earnings process has definitely n
ot taken \line \up0 \expndtw-4\charscalex100 place. \par\pard\ql \li1800\sb239\s
l-322\slmult0\tx2519 \up0 \expndtw-4\charscalex100 (c) \tab \up0 \expndtw-1\char
scalex100 Probably the company should not record this loss. The expense
\par\pard\qj \li2519\ri176\sb0\sl-320\slmult0 \up0 \expndtw-4\charscalex100 rec
ognition principle indicates that expenses should be allocated to the \line \up0
\expndtw0\charscalex100 appropriate periods involved. In this case, there appea
rs to be a high \line \up0 \expndtw0\charscalex101 uncertainty that the company
will have to pay. IAS 37 requires that a \line \up0 \expndtw-1\charscalex100 los
s should be accrued only (1) when it is probable that the company \line \up0 \ex
pndtw0\charscalex101 would lose the suit and (2) the amount of the loss can be r
easonably \line \up0 \expndtw-1\charscalex100 estimated. (Note to instructor: Th
e student will probably be unfamiliar \line \up0 \expndtw0\charscalex102 with th
is standard. The purpose of this question is to develop some \line \up0 \expndtw
0\charscalex104 decision framework when the probability of a future event must b
e \line \up0 \expndtw-4\charscalex100 assumed.) \par\pard\li1828\sb0\sl-207\slmu
lt0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb84\sl-207\slmult0\fi0\t
x8467\tx11457 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyrigh
t 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul
0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex10
0 (For Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf
4\f5\fs20 2-19
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p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g45}{\bkmkend Pg45}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb274\sl-322\
slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 2-9 (
Continued) \par\pard\ql \li360\sb318\sl-322\slmult0\tx1079 \up0 \expndtw-4\chars
calex100 (d) \tab \up0 \expndtw0\charscalex104 At the present time, accountants
generally do not recognize price-\par\pard\qj \li1079\ri1506\sb0\sl-320\slmult0
\up0 \expndtw0\charscalex101 level adjustments in the accounts. Hence, it is mis
leading to deviate \line \up0 \expndtw-1\charscalex100 from the cost principle b
ecause conjecture or opinion can take place. \line \up0 \expndtw0\charscalex102
It should also be noted that depreciation is not so much a matter of \line \up0
\expndtw-3\charscalex100 valuation as it is a means of cost allocation. Assets a
re not depreciated \line \up0 \expndtw0\charscalex100 on the basis of a decline
in their fair value, but are depreciated on the \line \up0 \expndtw-4\charscalex
100 basis of systematic charges of expired costs against revenues. \par\pard\ql
\li360\sb319\sl-322\slmult0\tx1077 \up0 \expndtw-4\charscalex100 (e) \tab \up0 \
expndtw-2\charscalex100 Most accounting methods are based on the assumption that
the busi-\par\pard\qj \li1079\ri1506\sb0\sl-320\slmult0 \up0 \expndtw0\charscal
ex102 ness enterprise will have a long life. Acceptance of this assumption \up0
\expndtw0\charscalex100 provides credibility to the historical cost principle, w
hich would be of \up0 \expndtw-6\charscalex100 limited usefulness if liquidation
were assumed. Only if we assume some \up0 \expndtw-6\charscalex100 permanence t
o the enterprise is the use of depreciation and amortization \up0 \expndtw-3\cha
rscalex100 policies justifiable and appropriate. Therefore, it is incorrect to a
ssume \up0 \expndtw0\charscalex102 liquidation as Gonzales, Inc. has done in thi
s situation. It should be \up0 \expndtw-5\charscalex100 noted that only where li
quidation appears imminent is the going concern \up0 \expndtw-7\charscalex100 as
sumption inapplicable. \par\pard\ql \li360\sb319\sl-322\slmult0\tx1079 \up0 \exp
ndtw-4\charscalex100 (f) \tab \up0 \expndtw-4\charscalex100 The answer to this s
ituation is the same as (b). \par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql
\li360\sb316\sl-322\slmult0 \up0 \expndtw-4\charscalex100 EXERCISE 2-10 \par\par
d\ql \li360\ri1567\sb320\sl-320\slmult0\tx1079\tx1079\tx1079 \up0 \expndtw0\char
scalex103 (a)
Depreciation is an allocation of cost, not an attempt to value
assets. \line\tab \up0 \expndtw0\charscalex106 As a consequence, even if the val
ue of the building is increasing, \line \tab \up0 \expndtw-2\charscalex100 costs
related to this building should be matched with revenues on the \line \tab \up0
\expndtw-4\charscalex100 income statement, not as a charge against retained ear
nings. \par\pard\ql \li360\ri1569\sb320\sl-320\slmult0\tx1079\tx1079\tx1079\tx10
79 \up0 \expndtw0\charscalex102 (b)
A gain should not be recognized until the
inventory is sold. Accoun-\line\tab \up0 \expndtw0\charscalex102 tants follow
the cost approach and write-ups of assets are not \line \tab \up0 \expn
dtw0\charscalex102 permitted. It should also be noted that the revenue
recognition \line \tab \up0 \expndtw0\charscalex100 principle states that rev
enue should not be recognized until the \line \tab \up0 \expndtw-4\charsca
lex100 benefits will flow to the company and can be measured reliably. \par\pard
\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\s
l-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult
0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\l
i388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\
par\pard\li388\sb39\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex1
00 \ul0\nosupersub\cf4\f5\fs20 2-20\tab \up0 \expndtw-2\charscalex100 \ul0\nosup
ersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosup
ersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \u
p0 \expndtw-3\charscalex100 (For Instructor Use Only)

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ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb274\sl-322
\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 2-10
(Continued) \par\pard\ql \li1800\sb318\sl-322\slmult0\tx2522 \up0 \expndtw-3\ch
arscalex100 (c) \tab \up0 \expndtw-1\charscalex100 Assets should be recorded at
the fair value of what is given up or the \par\pard\qj \li2519\ri176\sb0\sl-320\
slmult0 \up0 \expndtw0\charscalex104 fair value of what is received, whichever i
s more clearly evident. It \up0 \expndtw0\charscalex100 should be emphasized tha
t it is not a violation of the cost principle to \up0 \expndtw-2\charscalex100 u
se the fair value of the shares. Recording the asset at the par value of \up0 \e
xpndtw-1\charscalex100 the shares has no conceptual validity. Par value is merel
y an arbitrary \up0 \expndtw-2\charscalex100 amount usually set at the date of i
ncorporation. \par\pard\ql \li1800\sb319\sl-322\slmult0\tx2519 \up0 \expndtw-6\c
harscalex100 (d) \tab \up0 \expndtw-5\charscalex100 The gain should be recog
nized at the point of sale. Deferral of the \par\pard\qj \li2519\ri176\s
b0\sl-320\slmult0 \up0 \expndtw-5\charscalex100 gain should not be permitted
. Revenue should be recognized when \up0 \expndtw-3\charscalex100 it is p
robable that future economic benefits will flow to the entity \up0 \exp
ndtw0\charscalex100 and reliable measurement of the revenue is possible. To expl
ore this \up0 \expndtw-1\charscalex100 question at greater length, one might ask
what justification other than \up0 \expndtw0\charscalex103 the controller\u8217
?s might be used to justify the deferral of the gain. For \up0 \expndtw-4\charsc
alex100 example, the rationale provided in IFRS, noncompletion of the earnings \
up0 \expndtw-4\charscalex100 process, might be discussed. \par\pard\ql \li1800\s
b319\sl-322\slmult0\tx2519 \up0 \expndtw-4\charscalex100 (e) \tab \up0 \expndtw0
\charscalex103 It appears from the information that the sale should be recorded
in \par\pard\qj \li2519\ri178\sb0\sl-320\slmult0 \up0 \expndtw0\charscalex100 20
12 instead of 2011. Regardless of whether the terms are f.o.b. \line \
up0 \expndtw-1\charscalex100 shipping point or f.o.b. destination, the point is
that the inventory was \line \up0 \expndtw0\charscalex104 sold in 2012. It shoul
d be noted that if the company is employing a \line \up0 \expndtw0\charscalex101
perpetual inventory system in dollars and quantities, a debit to Cost \line \up
0 \expndtw0\charscalex102 of Goods Sold and a credit to Inventory is also necess
ary in 2012. \par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmu
lt0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pa
rd\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\
sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207
\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\p
ar\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li
1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\s
l-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmu
lt0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pa
rd\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\
sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207
\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\p
ar\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li
1828\sb0\sl-207\slmult0\par\pard\li1828\sb128\sl-207\slmult0\fi0\tx8467\tx11457

\up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wi

ley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\c
f2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instruc
tor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 2-21
{\shp {\*\shpinst\shpleft1800\shptop14692\shpright11880\shpbottom14712\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g47}{\bkmkend Pg47}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li859\sb238\sl-414\
slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf6\f7\fs36 TIME AND PURPOSE
OF CONCEPTS FOR ANALYSIS \par\pard\ql \li360\sb0\sl-253\slmult0 \par\pard\ql\li
360\sb166\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs
22 CA 2-1 \ul0\nosupersub\cf9\f10\fs22 (Time 20-25 minutes) \par\pard\qj \li36
0\ri1625\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex105 Purpose\u8212?to provid
e the student with the opportunity to comment on the purpose of the conceptual \
up0 \expndtw-3\charscalex100 framework. \par\pard\ql \li360\sb188\sl-253\slmult0
\up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 CA 2-2 \ul0\nosupers
ub\cf9\f10\fs22 (Time 25-35 minutes) \par\pard\qj \li360\ri1620\sb0\sl-240\slmu
lt0 \up0 \expndtw0\charscalex104 Purpose\u8212?to provide the student with the o
pportunity to identify and discuss the benefits of the con\up0 \expndtw0\charsca
lex100 ceptual framework. In addition, the most important quality of information
must be discussed, as well as \up0 \expndtw-3\charscalex100 other key character
istics of accounting information. \par\pard\ql \li360\sb188\sl-253\slmult0 \up0
\expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 CA 2-3 \ul0\nosupersub\cf9
\f10\fs22 (Time 25-35 minutes) \par\pard\qj \li360\ri1622\sb0\sl-240\slmult0 \u
p0 \expndtw0\charscalex106 Purpose\u8212?to provide the student with some famili
arity with the objective of financial reporting. The \up0 \expndtw0\charscalex10
0 student is asked to indicate the objective of accounting, and to discuss how t
his statement might help to \up0 \expndtw-3\charscalex100 establish accounting s
tandards. \par\pard\ql \li360\sb188\sl-253\slmult0 \up0 \expndtw-3\charscalex100
\ul0\nosupersub\cf8\f9\fs22 CA 2-4\ul0\nosupersub\cf9\f10\fs22
(Time 30-35 m
inutes) \par\pard\qj \li360\ri1622\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex1
00 Purpose\u8212?to provide the student with some familiarity with the qualitati
ve characteristics. The student is \up0 \expndtw0\charscalex100 asked to describ
e various characteristics of useful accounting information and to identify possi
ble trade\up0 \expndtw-3\charscalex100 offs among these characteristics. \par\pa
rd\ql \li360\sb188\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\
cf8\f9\fs22 CA 2-5\ul0\nosupersub\cf9\f10\fs22
(Time 25-30 minutes) \par\pard
\qj \li360\ri1618\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex103 Purpose\u8212?
to provide the student with the opportunity to indicate and discuss different po
ints at which \up0 \expndtw0\charscalex102 revenues can be recognized. The stude
nt is asked to discuss the \u8220?crucial event\u8221? that triggers revenue \up
0 \expndtw-3\charscalex100 recognition. \par\pard\ql \li360\sb188\sl-253\slmult0
\up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 CA 2-6\ul0\nosupersub
\cf9\f10\fs22
(Time 30-35 minutes) \par\pard\qj \li360\ri1621\sb0\sl-240\slmu
lt0 \up0 \expndtw0\charscalex100 Purpose\u8212?to provide the student with famil
iarity with an economic concept of income as opposed to the \up0 \expndtw0\chars
calex102 IFRS approach. Also, factors to be considered in determining when net r
evenue should be recognized \up0 \expndtw-3\charscalex100 are emphasized. \par\p

ard\ql \li360\sb188\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub

\cf8\f9\fs22 CA 2-7\ul0\nosupersub\cf9\f10\fs22
(Time 20-25 minutes) \par\par
d\qj \li360\ri1620\sb0\sl-240\slmult0 \up0 \expndtw-1\charscalex100 Purpose\u821
2?to provide the student with an opportunity to assess different point
s to report costs as \up0 \expndtw0\charscalex102 expenses. Direct cause and
effect, indirect cause and effect, and rational and systematic approaches \up0
\expndtw-3\charscalex100 are developed. \par\pard\ql \li360\sb188\sl-253\slmult0
\up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 CA 2-8\ul0\nosupersub
\cf9\f10\fs22
(Time 20-30 minutes) \par\pard\qj \li360\ri1621\sb0\sl-240\slmu
lt0 \up0 \expndtw0\charscalex100 Purpose\u8212?to provide the student with a rea
listic case involving association of costs with revenues. The \up0 \expndtw0\cha
rscalex100 advantages of expensing costs as incurred versus spreading costs are
examined. Specific guidance is \up0 \expndtw-3\charscalex100 asked on how alloca
tion over time should be reported. \par\pard\ql \li360\sb188\sl-253\slmult0 \up0
\expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 CA 2-9\ul0\nosupersub\cf9\
f10\fs22
(Time 20-30 minutes) \par\pard\qj \li360\ri1621\sb0\sl-240\slmult0 \
up0 \expndtw-1\charscalex100 Purpose\u8212?to provide the student with the oppor
tunity to discuss the relevance and faithful representation \up0 \expndtw0\chars
calex107 of financial statement information. The student must write a letter on
this matter so the case does \up0 \expndtw-3\charscalex100 provide a good writin
g exercise for the students. \par\pard\ql \li360\sb188\sl-253\slmult0 \up0 \expn
dtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 CA 2-10\ul0\nosupersub\cf9\f10\f
s22
(Time 20-25 minutes) \par\pard\qj \li360\ri1624\sb0\sl-240\slmult0 \up0 \
expndtw0\charscalex103 Purpose\u8212?to provide the student with the opportunity
to discuss the ethical issues related to expense \up0 \expndtw-3\charscalex100
recognition. \par\pard\ql \li360\sb188\sl-253\slmult0 \up0 \expndtw-3\charscalex
100 \ul0\nosupersub\cf8\f9\fs22 CA 2-11\ul0\nosupersub\cf9\f10\fs22
(Time 3035 minutes) \par\pard\ql \li360\sb1\sl-237\slmult0 \up0 \expndtw-2\charscalex100
Purpose\u8212?to provide the student with the opportunity to discuss the cost/b
enefit constraint. \par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\
slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\
pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\s
b213\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosuper
sub\cf4\f5\fs20 2-22\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs
18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs
18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\c
harscalex100 (For Instructor Use Only)
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g48}{\bkmkend Pg48}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li3047\sb238\sl-414
\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf6\f7\fs36 SOLUTIONS TO CO
NCEPTS FOR ANALYSIS \par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\
sb160\sl-322\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 C
A 2-1 \par\pard\ql \li1800\sb0\sl-240\slmult0 \par\pard\ql\li1800\ri180\sb6\sl-2
40\slmult0\tx2275\tx2275\tx2275\tx2275\tx2275 \up0 \expndtw0\charscalex103 \ul0\
nosupersub\cf9\f10\fs22 (a) A conceptual framework establishes the concepts th
at underlie financial reporting. A conceptual \line\tab \up0 \expndtw0\charscale
x102 framework is a coherent system of concepts that flow from an objective. The
objective indentifies \line \tab \up0 \expndtw0\charscalex106 the purpose of fi
nancial reporting. The other concepts provide guidance on (1) identifying the \
line \tab \up0 \expndtw0\charscalex100 boundaries of financial reporting (2) sel
ecting the transactions, other events, and circumstances to \line \tab \up0 \exp
ndtw0\charscalex104 be represented. (3) how they should be recognized and measur
ed, and (4) how they should be \line \tab \up0 \expndtw-3\charscalex100 summariz
ed and reported. \par\pard\qj \li2275\ri181\sb240\sl-240\slmult0 \up0 \expndtw0\
charscalex107 A conceptual framework is necessary so that standard setting is us
eful, i.e., standard setting \line \up0 \expndtw0\charscalex104 should build on
and relate to an established body of concepts and objectives. A well-developed \
line \up0 \expndtw0\charscalex103 conceptual framework should enable the IASB to
issue more useful and consistent standards in \line \up0 \expndtw-3\charscalex1
00 the future. \par\pard\ql \li1800\sb230\sl-253\slmult0 \up0 \expndtw-2\charsca
lex100 (b) Specific benefits that may arise are: \par\pard\ql \li2275\sb1\sl-2
37\slmult0 \up0 \expndtw-3\charscalex100 (1) A coherent set of standards and ru
les should result. \par\pard\qj \li2275\ri183\sb1\sl-240\slmult0\tx2654 \up0 \ex
pndtw0\charscalex108 (2) New and emerging practical problems should be more qui
ckly solved by reference to an \line\tab \up0 \expndtw-3\charscalex100 existing
framework. \par\pard\ql \li2275\sb3\sl-237\slmult0 \up0 \expndtw-5\charscalex100
(3) It should increase financial statement users\u8217? understanding of and c
onfidence in financial reporting. \par\pard\ql \li2275\sb3\sl-237\slmult0 \up0 \
expndtw-2\charscalex100 (4) It should enhance comparability among companies\u82
17? financial statements. \par\pard\ql \li2275\sb3\sl-237\slmult0 \up0 \expndtw2\charscalex100 (5) It should help determine the bounds for judgment in prepari
ng financial statements. \par\pard\ql \li2275\sb3\sl-237\slmult0 \up0 \expndtw-2
\charscalex100 (6) It should provide guidance to the body responsible for estab
lishing accounting standards. \par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\
ql\li1800\sb111\sl-322\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7
\f8\fs28 CA 2-2 \par\pard\ql \li1800\sb235\sl-253\slmult0\tx2275 \up0 \expndtw-3
\charscalex100 \ul0\nosupersub\cf9\f10\fs22 (a) \tab \up0 \expndtw-3\charscalex1
00 IASB\u8217?s framework should provide benefits to the accounting community su
ch as: \par\pard\ql \li2275\sb1\sl-237\slmult0 \up0 \expndtw-2\charscalex100 (1)
guiding the IASB in establishing accounting standards on a consistent basis. \
par\pard\qj \li2275\ri181\sb1\sl-240\slmult0\tx2654 \up0 \expndtw0\charscalex102
(2) determining bounds for judgment in preparing financial statements by presc
ribing the nature, \line\tab \up0 \expndtw0\charscalex102 functions and limits o
f financial accounting and reporting. \par\pard\ql \li2275\sb3\sl-237\slmult0 \u
p0 \expndtw-2\charscalex100 (3) increasing users\u8217? understanding of and co
nfidence in financial reporting. \par\pard\ql \li1800\sb230\sl-253\slmult0\tx227
5 \up0 \expndtw-3\charscalex100 (b) \tab \up0 \expndtw0\charscalex100 The Framew
ork identifies the most important quality for accounting information as useful
ness for \par\pard\qj \li2275\ri178\sb0\sl-240\slmult0 \up0 \expndtw-1\charscale
x100 decision making. Relevance and faithful representation are the fundamental
qualities leading to this \up0 \expndtw-4\charscalex100 decision usefulness. U
sefulness is the most important quality because, without usefulness, th
ere \up0 \expndtw-5\charscalex100 would be no benefits from information to set a
gainst its costs. \par\pard\ql \li1800\sb228\sl-253\slmult0\tx2275 \up0 \expndtw

-5\charscalex100 (c) \tab \up0 \expndtw-4\charscalex100 The qualitative charac

teristics can be distinguished as fundamental or enhancing characteristi
cs, \par\pard\ql \li2275\sb1\sl-237\slmult0 \up0 \expndtw-5\charscalex100 depend
ing on how they affect the usefulness of information. Each quality is described
briefly below. \par\pard\ql \li2275\sb230\sl-253\slmult0 \up0 \expndtw-3\charsca
lex100 \ul0\nosupersub\cf8\f9\fs22 Fundamental Qualities \par\pard\qj \li2275\ri
182\sb118\sl-240\slmult0 \up0 \expndtw0\charscalex102 Relevance\ul0\nosupersub\c
f9\f10\fs22 To be \ul0\nosupersub\cf8\f9\fs22 relevant\ul0\nosupersub\cf9\f10\f
s22 , accounting information must be capable of making a difference in a \up0
\expndtw0\charscalex100 decision. Information with no bearing on a decision is i
rrelevant. Financial information is capable of \up0 \expndtw0\charscalex100 maki
ng a difference when it has predictive value, confirmatory value, or both. \par\
pard\qj \li2275\ri176\sb240\sl-240\slmult0 \up0 \expndtw0\charscalex103 \ul0\nos
upersub\cf8\f9\fs22 Faithful Representation\ul0\nosupersub\cf9\f10\fs22 For acc
ounting information to be useful, it must be a faithful represen\up0 \expndtw0\c
harscalex107 tation of the real-world phenomenon that it purports to represent.
Faithful representation is a \up0 \expndtw0\charscalex107 necessity because most
users have neither the time nor the expertise to evaluate the factual \up0 \exp
ndtw0\charscalex102 content of the information. To be a faithful representation,
information must be complete, neutral, \up0 \expndtw0\charscalex102 and free of
material error. \par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\
slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\pa
r\pard\li1828\sb84\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \expndtw-2\charscalex1
00 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kies
o, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions
Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)\tab \up0 \exp
ndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 2-23
{\shp {\*\shpinst\shpleft1800\shptop14692\shpright11880\shpbottom14712\shpfhdr0\
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g49}{\bkmkend Pg49}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb274\sl-322\
slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 CA 2-2 (Contin
ued) \par\pard\ql \li835\sb235\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0
\nosupersub\cf8\f9\fs22 Enhancing Qualities \par\pard\qj \li835\ri1622\sb118\sl240\slmult0 \up0 \expndtw0\charscalex100 Comparability.\ul0\nosupersub\cf9\f10\f
s22 Information that is measured and reported in a similar manner fo

r different \up0 \expndtw0\charscalex102 companies is considered comparable. Co

mparability enables users to identify the real similarities \up0 \expndtw-2\char
scalex100 and differences in economic events between companies. Another type of
comparability, consistency, \up0 \expndtw0\charscalex102 is present when a compa
ny applies the same accounting treatment to similar events, from period \up0 \ex
pndtw-3\charscalex100 to period, the company shows consistent use of accounting
standards. \par\pard\ql \li835\sb230\sl-253\slmult0 \up0 \expndtw-3\charscalex10
0 \ul0\nosupersub\cf8\f9\fs22 Verifiability.\ul0\nosupersub\cf9\f10\fs22 Occurs
when independent measurers, using the same methods obtain similar results. \par
\pard\qj \li835\ri1622\sb238\sl-240\slmult0 \up0 \expndtw0\charscalex102 \ul0\no
supersub\cf8\f9\fs22 Timeliness.\ul0\nosupersub\cf9\f10\fs22 Timeliness means h
aving information available to decision makers before it loses its \line \up0 \e
xpndtw0\charscalex106 capacity to influence decisions. Having relevant informati
on available sooner can enhance its \line \up0 \expndtw-2\charscalex100 capacity
to influence decisions, and a lack of timeliness can rob information of its use
fulness. \par\pard\qj \li835\ri1621\sb240\sl-240\slmult0 \up0 \expndtw0\charscal
ex104 \ul0\nosupersub\cf8\f9\fs22 Understandability.\ul0\nosupersub\cf9\f10\fs22
Decision makers vary widely in the types of decisions they make, how they \up0
\expndtw0\charscalex102 make decisions, the information they already possess or
can obtain from other sources, and their \up0 \expndtw0\charscalex100 ability t
o process the information. For information to be useful there must be a connecti
on (linkage) \up0 \expndtw0\charscalex103 between these users and the decisions
they make. This link, \ul0\nosupersub\cf8\f9\fs22 understandability,\ul0\nosuper
sub\cf9\f10\fs22 is the quality of \up0 \expndtw0\charscalex100 information tha
t lets reasonably informed users see its significance. Understandability is enha
nced \up0 \expndtw0\charscalex102 when information is classified, characterized,
and presented clearly and concisely. Comparability \up0 \expndtw-3\charscalex10
0 also can enhance understandability. \par\pard\ql \li360\sb0\sl-322\slmult0 \pa
r\pard\ql\li360\sb131\sl-322\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupers
ub\cf7\f8\fs28 CA 2-3 \par\pard\ql \li360\sb235\sl-253\slmult0\tx835 \up0 \expnd
tw-3\charscalex100 \ul0\nosupersub\cf9\f10\fs22 (a) \tab \up0 \expndtw0\charscal
ex104 The objective of general purpose financial reporting is to provide financi
al information about the \par\pard\qj \li835\ri1620\sb0\sl-240\slmult0 \up0 \exp
ndtw0\charscalex105 reporting entity that is \ul0\nosupersub\cf8\f9\fs22 useful
to present and potential equity investors, lenders, and other \up0 \expndtw0\cha
rscalex100 creditors in making decisions in their capacity as capital p
roviders.\ul0\nosupersub\cf9\f10\fs22 Information that is \up0 \expndtw0\cha
rscalex100 decision useful to capital providers may also be useful to other user
s of financial reporting who are \up0 \expndtw0\charscalex100 not capital provid
ers. However, an implicit assumption is that users need reasonable knowledge of
\up0 \expndtw0\charscalex105 business and financial accounting matters to unders
tand the information contained in financial \up0 \expndtw0\charscalex105 stateme
nts. This point is important. It means that financial statement preparers assume
a level \up0 \expndtw0\charscalex106 of competence on the part of users. This a
ssumption impacts the way and the extent to which \up0 \expndtw-3\charscalex100
companies report information. \par\pard\ql \li360\sb0\sl-253\slmult0 \par\pard\q
l\li360\sb215\sl-253\slmult0\tx835 \up0 \expndtw-3\charscalex100 (b) \tab \up0 \
expndtw0\charscalex100 The purpose of Framework is to set forth fundamen
tals on which financial accounting and \par\pard\qj \li835\ri1561\sb0\sl-24
0\slmult0 \up0 \expndtw0\charscalex102 reporting standards may be based. Without
an objective that everyone can agree to, inconsistent \up0 \expndtw0\charscalex
100 standards will be developed. For example, some believe that accountability s
hould be the primary \up0 \expndtw0\charscalex100 objective of financial reporti
ng. Others argue that prediction of future cash flows is more important. \up0 \e
xpndtw-3\charscalex100 It follows that individuals who believe that accountabili
ty is the primary objective may arrive at different \up0 \expndtw0\charscalex104
financial reporting standards than others who argue for prediction of
cash flow. Only by \up0 \expndtw0\charscalex104 establishing some consiste
nt starting point can accounting ever achieve some underlying \up0 \expn
dtw-3\charscalex100 consistency in establishing accounting principles. \par\pard

\qj \li835\ri1620\sb238\sl-240\slmult0 \up0 \expndtw0\charscalex100 It should be

emphasized to the students that the Board itself is likely to be the major user
and thus \line \up0 \expndtw0\charscalex100 the most direct beneficiary of the
guidance provided by this pronouncement. However, knowledge \line \up0 \expndtw0
\charscalex100 of the objectives and concepts the Board uses should enable all w
ho are affected by or interested \line \up0 \expndtw0\charscalex104 in financial
accounting standards to better understand the content and limitations of inform
ation \line \up0 \expndtw0\charscalex102 provided by financial accounting and re
porting, thereby furthering their ability to use that informa-\line \up0 \expndt
w0\charscalex100 tion effectively and enhancing confidence in financial accounti
ng and reporting. That knowledge, if \line \up0 \expndtw0\charscalex105 used wit
h care, may also provide guidance in resolving new or emerging problems of finan
cial \line \up0 \expndtw-2\charscalex100 accounting and reporting in the absence
of applicable authoritative pronouncements. \par\pard\li388\sb0\sl-230\slmult0\
par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li3
88\sb83\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosu
persub\cf4\f5\fs20 2-24\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3
\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4
\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw3\charscalex100 (For Instructor Use Only)
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g50}{\bkmkend Pg50}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb254\sl-322
\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 CA 2-4 \par\p
ard\ql \li1809\sb235\sl-253\slmult0\tx2275 \up0 \expndtw-3\charscalex100 \ul0\no
supersub\cf9\f10\fs22 (a) \tab \up0 \expndtw0\charscalex105 (1)\ul0\nosupersub\c
f8\f9\fs22
Relevance\ul0\nosupersub\cf9\f10\fs22 is one of the two fun
damental decision-specific characteristics of useful \par\pard\qj \li2736\ri
181\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex102 accounting information. Rele
vant information is capable of making a difference in a decision. \up0 \expndtw0
\charscalex104 Relevant information helps users to make predictions about the ou
tcomes of past, present, \up0 \expndtw-3\charscalex100 and future events, or to
confirm or correct prior expectations. \par\pard\ql \li2275\ri177\sb238\sl-240\s
lmult0\tx2736\tx2736\tx2736 \up0 \expndtw-2\charscalex100 (2)\ul0\nosupersub\cf8
\f9\fs22
Faithful representation\ul0\nosupersub\cf9\f10\fs22 is one of

the two fundamental decision-specific characteristics of \line\tab \up0 \ex

pndtw-3\charscalex100 useful accounting information. Faithfully represented
information can be depended upon to \line \tab \up0 \expndtw-3\charscalex1
00 represent the conditions and events that it is intended to represen
t. Faithful representation \line \tab \up0 \expndtw-4\charscalex100 stems from
completeness, neutrality, and lack of error. \par\pard\ql \li2275\ri178\sb240\s
l-240\slmult0\tx2735\tx2735\tx2735 \up0 \expndtw-1\charscalex100 \ul0\nosupersub
\cf4\f5\fs20 (\ul0\nosupersub\cf9\f10\fs22 3)\ul0\nosupersub\cf8\f9\fs22
Unde
rstandability\ul0\nosupersub\cf9\f10\fs22 is an enhancing characteristic of inf
ormation. Information is understandable \line\tab \up0 \expndtw0\charscalex102 w
hen it permits reasonably informed users to perceive its significance. Understan
dability is a \line \tab \up0 \expndtw0\charscalex100 link between users, who va
ry widely in their capacity to comprehend or utilize the information, \line \tab
\up0 \expndtw0\charscalex100 and the decision-specific qualities of information
. \par\pard\ql \li2275\ri177\sb240\sl-240\slmult0\tx2735\tx2735 \up0 \expndtw-1\
charscalex100 (4)\ul0\nosupersub\cf8\f9\fs22
Comparability\ul0\nosupersub\cf9
\f10\fs22 means that information about companies has been prepared and presente
d in a \line\tab \up0 \expndtw0\charscalex100 similar manner. Comparability enha
nces comparisons between information about two different \line \tab \up0 \expndt
w-1\charscalex100 companies at a particular point in time. \par\pard\ql \li2275\
ri177\sb240\sl-240\slmult0\tx2735\tx2735 \up0 \expndtw0\charscalex103 (5)\ul0\no
supersub\cf8\f9\fs22
Neutrality\ul0\nosupersub\cf9\f10\fs22 means that a com
pany cannot select information to favor one set of parties over \line\tab \up0 \
expndtw-1\charscalex100 another. Reporting unbiased information must be th
e overriding consideration. If financial \line \tab \up0 \expndtw-2\charscal
ex100 reporting is biased, financial reports will lose their credibility. \par\p
ard\li1800\sb244\sl-253\slmult0\fi0\tx2275 \up0 \expndtw0\charscalex100 (b)\tab
\up0 \expndtw0\charscalex100 (\ul0\nosupersub\cf8\f9\fs22 Note to instructor: \u
l0\nosupersub\cf9\f10\fs22 There are a multitude of answers possible here. The s
uggestions below are\par\pard\li1800\sb1\sl-237\slmult0\fi475 \up0 \expndtw0\cha
rscalex100 intended to serve as examples.)\par\pard\ql \li2275\ri179\sb0\sl-240\
slmult0\tx2735\tx2735 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf4\f5\fs20
(\ul0\nosupersub\cf9\f10\fs22 1) Forecasts of future operating results and pro
jections of future cash flows may be highly relevant \line\tab \up0 \expndtw-2\c
harscalex100 to some decision makers. However, they would not be as representati
onally faithful as historical \line \tab \up0 \expndtw-3\charscalex100 cost info
rmation about past transactions. \par\pard\ql \li2275\ri177\sb0\sl-240\slmult0\t
x2735\tx2735 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf4\f5\fs20 (\ul0\nosu
persub\cf9\f10\fs22 2) Proposed new accounting methods may be more relevant to
many decision makers than exist-\line\tab \up0 \expndtw-1\charscalex100 ing met
hods. However, if adopted, they would impair consistency and make trend comparis
ons \line \tab \up0 \expndtw-2\charscalex100 of an company\u8217?s results over
time difficult or impossible. \par\pard\ql \li2275\ri177\sb0\sl-240\slmult0\tx27
35\tx2735\tx2735 \up0 \expndtw0\charscalex100 (3) There presently exists much
diversity among acceptable accounting methods and procedures. \line\tab \up0 \ex
pndtw0\charscalex100 In order to facilitate comparability between companies, the
use of only one accepted account-\line \tab \up0 \expndtw0\charscalex100 ing me
thod for a particular type of transaction could be required. However, consistenc
y would \line \tab \up0 \expndtw0\charscalex100 be impaired for those firms chan
ging to the new required methods. \par\pard\ql \li2275\ri179\sb0\sl-240\slmult0\
tx2735\tx2735 \up0 \expndtw-1\charscalex100 (4) Occasionally, relevant informa
tion is exceedingly complex. Judgment is required in determining \line\tab \up0
\expndtw-2\charscalex100 the optimum trade-off between relevance and understanda
bility. Information about the impact of \line \tab \up0 \expndtw-2\charscalex100
general and specific price changes may be highly relevant but not understandabl
e by all users. \par\pard\ql \li1800\sb217\sl-253\slmult0\tx2277 \up0 \expndtw-2
\charscalex100 (c) \tab \up0 \expndtw0\charscalex100 Although trade-offs result
in the sacrifice of some desirable quality of information, the overall result \p
ar\pard\ql \li2275\sb1\sl-237\slmult0 \up0 \expndtw-3\charscalex100 should be in
formation that is more useful for decision making. \par\pard\ql \li1800\sb0\sl-3

22\slmult0 \par\pard\ql\li1800\sb131\sl-322\slmult0 \up0 \expndtw-4\charscalex10

0 \ul0\nosupersub\cf7\f8\fs28 CA 2-5 \par\pard\ql \li1800\sb235\sl-253\slmult0 \
up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf9\f10\fs22 (a) The various acce
pted times of recognizing revenue in the accounts are as follows: \par\pard\ql \
li2275\ri182\sb0\sl-240\slmult0\tx2735\tx2735 \up0 \expndtw0\charscalex104 (1)
Time of sale. This time is currently acceptable when the costs and expenses rel
ated to the \line\tab \up0 \expndtw0\charscalex100 particular transaction are re
asonably determinable at the time of sale and when the collection \line \tab \up
0 \expndtw0\charscalex100 of the sales price is reasonably certain. \par\pard\li
1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\s
l-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmu
lt0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pa
rd\li1828\sb201\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \expndtw-2\charscalex100
\ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso,
\ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Man
ual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)\tab \up0 \expndt
w-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 2-25
{\shp {\*\shpinst\shpleft1800\shptop14692\shpright11880\shpbottom14712\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g51}{\bkmkend Pg51}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb254\sl-322\
slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 CA 2-5 (Contin
ued) \par\pard\ql \li835\ri1619\sb226\sl-240\slmult0\tx1295\tx1295 \up0 \expndtw
0\charscalex100 \ul0\nosupersub\cf9\f10\fs22 (2) At completion. This time is c
urrently acceptable in extractive industries where the salability of \line\tab \
up0 \expndtw0\charscalex102 the product at a quoted price is likely and in the a
gricultural industry where there is a quoted \line \tab \up0 \expndtw-2\charscal
ex100 price for the product and only Iow additional costs of delivery to the mar
ket remain. \par\pard\qj \li835\ri1622\sb0\sl-240\slmult0\tx1295 \up0 \expndtw0\
charscalex106 (3) During production. This time is currently acceptable when th
e revenue is known from the \line\tab \up0 \expndtw-2\charscalex100 contract and
total cost can be estimated to determine percentage of completion. \par\pard\ql
\li835\ri1620\sb0\sl-240\slmult0\tx1295\tx1295 \up0 \expndtw0\charscalex102 (4)
At collection. This time is currently acceptable when collections are receive
d in installments, \line\tab \up0 \expndtw0\charscalex108 when there are substan
tial \u8220?after costs\u8221? that unless anticipated would have the effect of
\line \tab \up0 \expndtw-2\charscalex100 overstating income on a sales basis in
the period of sale, and when collection risks are high. \par\pard\ql \li360\sb2
30\sl-253\slmult0\tx811\tx1195 \up0 \expndtw-3\charscalex100 (b) \tab \up0 \expn
dtw-3\charscalex100 (1) \tab \up0 \expndtw0\charscalex103 The \u8220?crucial eve
nt\u8221?-that is, the most difficult task in the cycle of a complete transactio
n-in the \par\pard\qj \li1195\ri1620\sb0\sl-240\slmult0 \up0 \expndtw0\charscale
x108 process of earning revenue may or may not coincide with the rendering of se
rvice to the \up0 \expndtw0\charscalex100 subscriber. The new director suggests
that they do not coincide in the magazine business and \up0 \expndtw0\charscalex
105 that revenue from subscription sales and advertising should be recognized in
the accounts \up0 \expndtw0\charscalex100 when the difficult task of selling is
accomplished and not when the magazines are published to \up0 \expndtw-3\charsc

alex100 fill the subscriptions or to carry the advertising. \par\pard\qj \li1195

\ri1560\sb238\sl-240\slmult0 \up0 \expndtw0\charscalex102 The director\u8217?s v
iew that there is a single crucial event in the process of earning revenue in th
e \line \up0 \expndtw0\charscalex102 magazine business is questionable even thou
gh the amount of revenue is determinable when \line \up0 \expndtw-1\charscalex10
0 the subscription is sold. Although the firm cannot prosper without good advert
ising contracts and \line \up0 \expndtw0\charscalex100 while advertising rates d
epend substantially on magazine sales, it also is true that readers will \line \
up0 \expndtw-2\charscalex100 not renew their subscriptions unless the content of
the magazine pleases them. Unless subscrip-\line \up0 \expndtw0\charscalex104 t
ions are obtained at prices that provide for the recovery in the first subscript
ion period of all \line \up0 \expndtw-2\charscalex100 costs of selling and filli
ng those subscriptions, the editorial and publishing activities are as crucial \
line \up0 \expndtw0\charscalex105 as the sale in the earning of the revenue. Eve
n if the subscription rate does provide for the \line \up0 \expndtw-4\charscalex
100 recovery of all associated costs within the first period, however,
the editorial and publishing \line \up0 \expndtw0\charscalex100 activities s
till would be important since the firm has an obligation (in the amount of the p
resent \line \up0 \expndtw-2\charscalex100 value of the costs expected to
be incurred in connection with the editorial and publication \line \up0
\expndtw0\charscalex103 activities) to produce and deliver the magazine. Not unt
il this obligation is fulfilled should the \line \up0 \expndtw0\charscalex100 r
evenue associated with it be recognized in the accounts since the revenue
is the result of \line \up0 \expndtw0\charscalex100 accomplishing two difficul
t economic tasks (selling and filling subscriptions) and not just the first \lin
e \up0 \expndtw-2\charscalex100 one. The director\u8217?s view also presume
s that the cost of publishing the magazines can be \line \up0 \expndtw0
\charscalex102 computed accurately at or close to the time of the subscription s
ale despite uncertainty about \line \up0 \expndtw0\charscalex102 possible change
s in the prices of the factors of production and variations in efficiency. Hence
, \line \up0 \expndtw0\charscalex104 only a portion-not most-of the revenue shou
ld be recognized in the accounts at the time the \line \up0 \expndtw-4\charscale
x100 subscription is sold. \par\pard\ql \li811\ri1620\sb240\sl-240\slmult0\tx119
5\tx1195\tx1195\tx1195\tx1195\tx1195\tx1195 \up0 \expndtw-3\charscalex100 (2) \t
ab \up0 \expndtw0\charscalex100 Recognizing in the accounts all the revenu
e in equal portions with the publication of the \line\tab \up0 \expndtw0\
charscalex103 magazine every month is subject to some of the same criticism from
the standpoint of theory \line \tab \up0 \expndtw0\charscalex100 as the suggest
ion that all or most of the revenue be recognized in the accounts at the time th
e \line \tab \up0 \expndtw0\charscalex102 subscription is sold. Although the jou
rnalistic efforts of the magazine are important in the pro-\line \tab \up0 \expn
dtw0\charscalex100 cess of earning revenue, the firm could not prosper without m
agazine sales and the advertising \line \tab \up0 \expndtw0\charscalex102 that r
esults from paid circulation. Hence, some revenue should be recognized in the ac
counts \line \tab \up0 \expndtw-3\charscalex100 at the time of the subscription
sale. \par\pard\qj \li1171\ri1620\sb240\sl-240\slmult0 \up0 \expndtw0\charscalex
100 This alternative, even though it does not recognize revenue in the accounts
quite as fast as it is \line \up0 \expndtw0\charscalex106 earned, is preferable
to the first alternative because a greater proportion of the process of \line \u
p0 \expndtw0\charscalex107 earning revenue is associated with the monthly public
ation of the magazine than with the \line \up0 \expndtw0\charscalex103 subscript
ion sale. For this reason, and because the task of estimating the amount of reve
nue \line \up0 \expndtw0\charscalex100 associated with the subscription sale
often has been considered subjective, recognizing \line \up0 \expndtw0\ch
arscalex105 revenue in the accounts with the monthly publication of the magazine
has received support \line \up0 \expndtw-2\charscalex100 even though it does no
t meet the tests of revenue recognition as well as the next alternative. \par\pa
rd\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0
\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmu
lt0\par\pard\li388\sb83\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charsca

lex100 \ul0\nosupersub\cf4\f5\fs20 2-26\tab \up0 \expndtw-2\charscalex100 \ul0\n

osupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\n
osupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\ta
b \up0 \expndtw-3\charscalex100 (For Instructor Use Only)
{\shp {\*\shpinst\shpleft360\shptop14692\shpright10440\shpbottom14712\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g52}{\bkmkend Pg52}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb254\sl-322
\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 CA 2-5 (Conti
nued) \par\pard\ql \li2251\sb0\sl-240\slmult0 \par\pard\ql\li2251\ri180\sb6\sl-2
40\slmult0\tx2635\tx2635\tx2635\tx2635\tx2635\tx2635\tx2635\tx2635\tx2635 \up0 \
expndtw-1\charscalex100 \ul0\nosupersub\cf9\f10\fs22 (3) Recognizing in the
accounts a portion of the revenue at the time a cash subscription is
\line\tab \up0 \expndtw0\charscalex100 obtained and a portion each time an issu
e is published meets the tests of revenue recognition \line \tab \up0 \expndtw0\
charscalex100 better than the other two alternatives. A portion of the net incom
e is recognized in the accounts \line \tab \up0 \expndtw0\charscalex100 at the t
ime of each major or crucial event. Each crucial event is clearly discernible an
d is a time \line \tab \up0 \expndtw0\charscalex107 of interaction between the p
ublisher and subscriber. A legal sale is transacted before any \line \tab \up0 \
expndtw0\charscalex108 revenue is recognized in the accounts. Prior to the time
the revenue is recognized in the \line \tab \up0 \expndtw0\charscalex100 account
s, it already has been received in distributable form. Finally, the t
otal revenue is \line \tab \up0 \expndtw0\charscalex105 measurable with more t
han the usual certainty, and the revenue attributable to each crucial \line \tab
\up0 \expndtw0\charscalex100 event is determinable using reasonable (altho
ugh sometimes conceptually unsatisfactory) \line \tab \up0 \expndtw0\charscal
ex100 assumptions about the relationship between revenue and costs when the cost
s are indirect. \par\pard\ql \li1799\sb230\sl-253\slmult0 \up0 \expndtw-2\charsc
alex100 (\ul0\nosupersub\cf8\f9\fs22 Note to instructor:\ul0\nosupersub\cf9\f10\
fs22 CA 2-5 might also be assigned in conjunction with Chapter 18.) \par\pard\q
l \li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb68\sl-322\slmult0 \up0 \expnd
tw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 CA 2-6 \par\pard\ql \li1800\sb215
\sl-253\slmult0\tx2276 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf9\f10\fs2
2 (a) \tab \up0 \expndtw0\charscalex100 The economist views business income in t
erms of wealth of the entity as a whole resulting from an \par\pard\qj \li2275\r
i180\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex100 accretion attributable to t
he whole process of business activity. The accountant must measure the \line \up
0 \expndtw0\charscalex103 \u8220?wealth\u8221? of the entity in terms of its com
ponent parts, that is, individual assets and liabilities. The \line \up0 \expndt
w0\charscalex100 events must be identified which cause changes in financial cond
ition of the entity and the resulting \line \up0 \expndtw0\charscalex102 changes
should be assigned to specific accounting periods. To achieve this identificati
on of such \line \up0 \expndtw0\charscalex106 events, accountants employ the rev
enue recognition principle in the measurement of periodic \line \up0 \expndtw-3\
charscalex100 income. \par\pard\ql \li1800\sb228\sl-253\slmult0\tx2277 \up0 \exp
ndtw-2\charscalex100 (b) \tab \up0 \expndtw0\charscalex100 Revenue recognition r
esults from the accomplishment of economic activity involving the transfer of \p

ar\pard\qj \li2275\ri180\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex100 goods a

nd services giving rise to a claim. To warrant recognition there must be a chang
e in assets \up0 \expndtw0\charscalex106 that is capable of being objectively me
asured and that involves an exchange transaction. This \up0 \expndtw0\charscalex
109 refers to the presence of an arm\u8217?s-length transaction with a party ext
ernal to the entity. The \up0 \expndtw0\charscalex103 existence and terms of the
transaction may be defined by operation of law, by established trade \up0 \expn
dtw-3\charscalex100 practice, or may be stipulated in a contract. \par\pard\qj \
li2275\ri180\sb238\sl-240\slmult0 \up0 \expndtw0\charscalex109 In general, an it
em that meets the definition of an element should be recognized if: (a) it is \
up0 \expndtw0\charscalex103 probable that any future economic benefit associated
with the item will flow to or from the entity; \up0 \expndtw0\charscalex100 and
(b) the item has a cost or value that can be measured with reliability. With re
spect to revenue, \up0 \expndtw0\charscalex106 it is recognized when it is proba
ble that future economic benefits will flow to the company and \up0 \expndtw-3\c
harscalex100 reliable measurement of the amount of revenue is possible. \par\par
d\qj \li2275\ri179\sb200\sl-240\slmult0 \up0 \expndtw0\charscalex102 Events that
can give rise to recognition of revenue are: the completion of a sale; the perf
ormance \up0 \expndtw0\charscalex100 of a service; the production of a standard
interchangeable good with a guaranteed market, a deter\up0 \expndtw0\charscalex1
06 minable market value and only minor costs of marketing, such as precious meta
ls and certain \up0 \expndtw-1\charscalex100 agricultural commodities; and the p
rogress of a construction project, as in shipbuilding. The passing \up0 \expndtw
0\charscalex104 of time may be the \u8220?event\u8221? that establishes the reco
gnition of revenue, as in the case of interest \up0 \expndtw-3\charscalex100 rev
enue or rental income. \par\pard\qj \li2275\ri180\sb200\sl-240\slmult0 \up0 \exp
ndtw0\charscalex106 As a practical consideration, there must be a reasonable deg
ree of certainty in measuring the \line \up0 \expndtw0\charscalex106 amount of r
evenue recognized. Problems of measurement may arise in estimating the degree \l
ine \up0 \expndtw0\charscalex109 of completion of a contract, the amortized cost
or fair value of a receivable or the value of a \line \up0 \expndtw0\charscalex
103 nonmonetary asset received in an exchange transaction. In some cases, while
the revenue may \line \up0 \expndtw0\charscalex103 be readily measured, it may b
e impossible to estimate reasonably the related expenses. In such \line \up0 \ex
pndtw0\charscalex100 instances revenue recognition must be deferred until proper
periodic income measurement can be \line \up0 \expndtw0\charscalex100 achieved.
\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard
\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb
0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb90\sl-207\
slmult0\fi0\tx8467\tx11457 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\
fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\
fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3
\charscalex100 (For Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\
nosupersub\cf4\f5\fs20 2-27
{\shp {\*\shpinst\shpleft1800\shptop14692\shpright11880\shpbottom14712\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g53}{\bkmkend Pg53}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb254\sl-322\

slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 CA 2-6 (Contin

ued) \par\pard\ql \li360\sb0\sl-240\slmult0 \par\pard\ql\li360\ri1619\sb6\sl-240
\slmult0\tx835\tx835\tx835\tx835\tx835\tx835\tx835\tx835\tx835\tx835\tx835 \up0
\expndtw0\charscalex104 \ul0\nosupersub\cf9\f10\fs22 (c) No. The factor appare
ntly relied upon by Lopez Associates is that revenue is recognized as the \line\
tab \up0 \expndtw0\charscalex104 services giving rise to it are performed. The f
irm has completed the construction of the building, \line \tab \up0 \expndtw0\ch
arscalex102 obtained financing for the project, and secured tenants for most of
the space. Management of the \line \tab \up0 \expndtw0\charscalex102 project is
yet to be rendered and Lopez did not accrue revenue for this service. However, a
nother \line \tab \up0 \expndtw0\charscalex100 factor must be considered. Since
the fee for Lopez\u8217?s services has as its source the future profits of \line
\tab \up0 \expndtw0\charscalex100 the project, on May 31, 2011, there is no way
to measure objectively the amount of the fee. Setting \line \tab \up0 \expndtw0
\charscalex104 the amount at the commercial value of the services might be a rea
sonable approach were it not \line \tab \up0 \expndtw0\charscalex100 for the con
tingent nature of the source of the fees. That an asset, contracts receivable, e
xists as a \line \tab \up0 \expndtw0\charscalex100 result of this activity is ou
tweighed by the inability to measure it objectively. Revenue recognition at \lin
e \tab \up0 \expndtw0\charscalex106 this time is unwarranted because of the cont
ingent nature of the revenue and the likelihood of \line \tab \up0 \expndtw0\cha
rscalex105 overstating the assets. Thus, revenue recognition at this point would
not be in accordance with \line \tab \up0 \expndtw-3\charscalex100 internationa
l financial reporting standards. \par\pard\qj \li835\ri1620\sb240\sl-240\slmult0
\up0 \expndtw0\charscalex100 Because revenue cannot be recognized, the related
expenses should be deferred so that they can \up0 \expndtw0\charscalex100 be amo
rtized over the respective periods of revenue recognition. With a reasonable exp
ectation of \up0 \expndtw-2\charscalex100 future benefit, the deferred costs con
form to the accounting concept of assets. \par\pard\ql \li360\sb0\sl-322\slmult0
\par\pard\ql\li360\sb131\sl-322\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosu
persub\cf7\f8\fs28 CA 2-7 \par\pard\ql \li360\sb235\sl-253\slmult0\tx835 \up0 \e
xpndtw-3\charscalex100 \ul0\nosupersub\cf9\f10\fs22 (a) \tab \up0 \expndtw0\char
scalex100 Some costs are recognized as expenses on the basis of a pre
sumed direct association with \par\pard\qj \li835\ri1620\sb0\sl-240\slmult0 \up0
\expndtw0\charscalex100 specific revenue. This presumed direct association has
been identified as the expense recognition \up0 \expndtw-2\charscalex100 princip
le, or in this case as \u8220?associating cause and effect\u8221? (\u8220?matchi
ng concept.\u8221?) \par\pard\qj \li835\ri1619\sb238\sl-240\slmult0 \up0 \expndt
w0\charscalex103 Direct cause-and-effect relationships can seldom be conclusivel
y demonstrated, but many costs \up0 \expndtw0\charscalex100 appear to be rela
ted to particular revenue, and recognizing them as expenses accompanies
\up0 \expndtw0\charscalex102 recognition of the revenue. Generally, the expense
recognition principle requires that the revenue \up0 \expndtw0\charscalex100 re
cognized and the expenses incurred to produce the revenue be given concurrent pe
riodic recog\up0 \expndtw0\charscalex100 nition in the accounting records. Only
if effort is properly related to accomplishment will the results, \up0 \expndtw0
\charscalex100 called earnings, have useful significance concerning the efficien
t utilization of business resources. \up0 \expndtw-1\charscalex100 Thus, applyin
g the expense recognition principle is a recognition of the cause-and-effect rel
ationship \up0 \expndtw-2\charscalex100 that exists between expense and revenue.
\par\pard\qj \li835\ri1624\sb240\sl-240\slmult0 \up0 \expndtw0\charscalex107 Ex
amples of expenses that are usually recognized by associating cause and effect a
re sales \up0 \expndtw-2\charscalex100 commissions, freight-out on merchandise s
old, and cost of goods sold or services provided. \par\pard\ql \li360\sb230\sl-2
53\slmult0\tx835 \up0 \expndtw-3\charscalex100 (b) \tab \up0 \expndtw-2\charscal
ex100 Some costs are assigned as expenses to the current accounting period becau
se \par\pard\ql \li854\sb1\sl-237\slmult0 \up0 \expndtw-1\charscalex100 (1) the
ir incurrence during the period provides no discernible future benefits; \par\pa
rd\qj \li854\ri1623\sb1\sl-240\slmult0\tx1276 \up0 \expndtw0\charscalex103 (2)
they are measures of assets recorded in previous periods from which no future be

nefits are \line\tab \up0 \expndtw-3\charscalex100 expected or can be discerned;

\par\pard\ql \li854\sb3\sl-237\slmult0 \up0 \expndtw-2\charscalex100 (3) they
must be incurred each accounting year, and no build-up of expected future benefi
ts occurs; \par\pard\qj \li854\ri1624\sb1\sl-240\slmult0\tx1276 \up0 \expndtw0\c
harscalex100 (4) by their nature they relate to current revenues even though th
ey cannot be directly associated \line\tab \up0 \expndtw-3\charscalex100 with an
y specific revenues; \par\pard\qj \li854\ri1622\sb0\sl-240\slmult0\tx1276 \up0 \
expndtw0\charscalex108 (5) the amount of cost to be deferred can be measured on
ly in an arbitrary manner or great \line\tab \up0 \expndtw-2\charscalex100 uncer
tainty exists regarding the realization of future benefits, or both; \par\pard\q
j \li854\ri1622\sb0\sl-240\slmult0\tx1276 \up0 \expndtw0\charscalex105 (6) and
uncertainty exists regarding whether allocating them to current and future perio
ds will \line\tab \up0 \expndtw-3\charscalex100 serve any useful purpose. \par\p
ard\qj \li835\ri1619\sb240\sl-240\slmult0 \up0 \expndtw0\charscalex105 Thus, man
y costs are called \u8220?period costs\u8221? and are treated as expenses in th
e period incurred \up0 \expndtw0\charscalex103 because they have neither a direc
t relationship with revenue earned nor can their occurrence be \up0 \expndtw-2\c
harscalex100 directly shown to give rise to an asset. The application of this pr
inciple of expense recognition results \up0 \expndtw0\charscalex104 in charging
many costs to expense in the period in which they are paid or accrued for paymen
t. \up0 \expndtw-1\charscalex100 Examples of costs treated as period expenses wo
uld include officers\u8217? salaries, advertising, research \up0 \expndtw-2\char
scalex100 and development, and auditors\u8217? fees. \par\pard\li388\sb0\sl-230\
slmult0\par\pard\li388\sb203\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\ch
arscalex100 \ul0\nosupersub\cf4\f5\fs20 2-28\tab \up0 \expndtw-2\charscalex100 \
ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \
ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manu
al\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)
{\shp {\*\shpinst\shpleft360\shptop14692\shpright10440\shpbottom14712\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g54}{\bkmkend Pg54}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb254\sl-322
\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 CA 2-7 (Conti
nued) \par\pard\ql \li1800\sb235\sl-253\slmult0\tx2277 \up0 \expndtw-2\charscale
x100 \ul0\nosupersub\cf9\f10\fs22 (c) \tab \up0 \expndtw0\charscalex100 A cost s
hould be capitalized, that is, treated as a measure of an asset when it is expec
ted that the \par\pard\qj \li2275\ri179\sb0\sl-240\slmult0 \up0 \expndtw0\charsc
alex102 asset will produce benefits in future periods. The important concept her
e is that the incurrence of \up0 \expndtw0\charscalex103 the cost has resulted i
n the acquisition of an asset, a future service potential. If a cost is incurred
\up0 \expndtw0\charscalex100 that resulted in the acquisition of an asset from
which benefits are not expected beyond the current \up0 \expndtw0\charscalex102
period, the cost may be expensed as a measure of the service potential that expi
red in producing \up0 \expndtw0\charscalex100 the current period\u8217?s revenue
s. Not only should the incurrence of the cost result in the acquisition of \up0
\expndtw0\charscalex103 an asset from which future benefits are expected, but al
so the cost should be measurable with a \up0 \expndtw0\charscalex103 reasonable
degree of objectivity, and there should be reasonable grounds for associating it

with \up0 \expndtw0\charscalex100 the asset acquired. Examples of costs that sh

ould be treated as measures of assets are the costs \up0 \expndtw0\charscalex102
of merchandise on hand at the end of an accounting period, costs of insurance c
overage relating \up0 \expndtw0\charscalex102 to future periods, and the cost of
self-constructed plant or equipment. \par\pard\ql \li1800\sb228\sl-253\slmult0\
tx2275 \up0 \expndtw-3\charscalex100 (d) \tab \up0 \expndtw0\charscalex103 In th
e absence of a direct basis for associating asset cost with revenue and if the a
sset provides \par\pard\qj \li2275\ri180\sb0\sl-240\slmult0 \up0 \expndtw0\chars
calex103 benefits for two or more accounting periods, its cost should be allocat
ed to these periods (as an \line \up0 \expndtw0\charscalex100 expense) in a syst
ematic and rational manner. Thus, when it is impractical, or impossible, to find
a \line \up0 \expndtw0\charscalex102 close cause-and-effect relationship betwee
n revenue and cost, this relationship is often assumed \line \up0 \expndtw0\char
scalex105 to exist. Therefore, the asset cost is allocated to the accounting per
iods by some method. The \line \up0 \expndtw0\charscalex100 allocation method us
ed should appear reasonable to an unbiased observer and should be followed \line
\up0 \expndtw0\charscalex105 consistently from period to period. Examples of sy
stematic and rational allocation of asset cost \line \up0 \expndtw0\charscalex10
3 would include depreciation of fixed assets, amortization of intangibles, and a
llocation of rent and \line \up0 \expndtw0\charscalex103 insurance. \par\pard\ql
\li1800\sb228\sl-253\slmult0\tx2275 \up0 \expndtw-3\charscalex100 (e) \tab \up0
\expndtw0\charscalex105 A cost should be treated as a loss when no revenue resu
lts. The matching of losses to specific \par\pard\qj \li2275\ri181\sb0\sl-240\sl
mult0 \up0 \expndtw0\charscalex104 revenue should not be attempted because, by d
efinition, they are expired service potentials not \up0 \expndtw0\charscalex100
related to revenue produced. That is, losses result from events that
are not anticipated as \up0 \expndtw0\charscalex100 necessary in the process
of producing revenue. \par\pard\qj \li2275\ri180\sb238\sl-240\slmult0 \up0 \expn
dtw0\charscalex100 There is no simple way of identifying a loss because ascertai
ning whether a cost should be a loss \line \up0 \expndtw0\charscalex104 is often
a matter of judgment. The accounting distinction between an asset, expense, los
s, and \line \up0 \expndtw0\charscalex104 prior period adjustment is not clear-c
ut. For example, an expense is usually voluntary, planned, \line \up0 \expndtw0\
charscalex104 and expected as necessary in the generation of revenue. But a loss
is a measure of the service \line \up0 \expndtw0\charscalex100 potential expire
d that is considered abnormal, unnecessary, unanticipated, and possibly nonrecur
-\line \up0 \expndtw0\charscalex100 ring and is usually not taken into direct co
nsideration in planning the size of the revenue stream. \par\pard\ql \li1800\sb0
\sl-322\slmult0 \par\pard\ql\li1800\sb131\sl-322\slmult0 \up0 \expndtw-4\charsca
lex100 \ul0\nosupersub\cf7\f8\fs28 CA 2-8 \par\pard\ql \li1800\sb0\sl-240\slmult
0 \par\pard\ql\li1800\ri180\sb6\sl-240\slmult0\tx2275\tx2275 \up0 \expndtw0\char
scalex102 \ul0\nosupersub\cf9\f10\fs22 (a) The preferable treatment of the cos
ts of the sample display houses is expensing them over more \line\tab \up0 \expn
dtw0\charscalex100 than one period. These sample display houses are assets becau
se they represent rights to future \line \tab \up0 \expndtw0\charscalex100 servi
ce potentials or economic benefits. \par\pard\qj \li2275\ri180\sb240\sl-240\slmu
lt0 \up0 \expndtw0\charscalex100 According to the expense recognition principle,
the costs of service potentials should be amortized \up0 \expndtw0\charscalex10
0 as the benefits are received. Thus, costs of the sample display houses should
be matched with the \up0 \expndtw0\charscalex103 revenue from the sale of the ho
uses which is receivable over a period of more than one year. As \up0 \expndtw0\
charscalex107 the sample houses are left on display for three to seven years, Da
niel Barenboim apparently \up0 \expndtw-3\charscalex100 expects to benefit from
the displays for at least that length of time. \par\pard\li1828\sb0\sl-207\slmul
t0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\par
d\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\s
b0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\
slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\pa
r\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb95\sl-207\slmult0\fi0\tx8467\
tx11457 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011

John Wiley & Sons, Inc.

Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosu
persub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For
Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\f
s20 2-29
{\shp {\*\shpinst\shpleft1800\shptop14692\shpright11880\shpbottom14712\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g55}{\bkmkend Pg55}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb254\sl-322\
slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 CA 2-8 (Contin
ued) \par\pard\qj \li835\sb0\sl-240\slmult0 \par\pard\qj\li835\ri1620\sb6\sl-240
\slmult0 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf9\f10\fs22 The alternat
ive of expensing the costs of sample display houses in the period in
which the \up0 \expndtw0\charscalex100 expenditure is made is based primarily
upon the uncertainty of measurement. These costs are of a \up0 \expndtw0\charsc
alex103 promotional nature. Promotional costs often are considered expenses of t
he period in which the \up0 \expndtw0\charscalex100 expenditures occur due to th
e uncertainty in determining the time periods benefited. It is likely that \up0
\expndtw0\charscalex104 no decision is made concerning the life of a sample disp
lay house at the time it is erected. Past \up0 \expndtw0\charscalex102 experienc
e may provide some guidance in determining the probable life. A decision to tear
down \up0 \expndtw0\charscalex107 or alter a house probably is made when sales
begin to lag or when a new model with greater \up0 \expndtw-3\charscalex100 pote
ntial becomes available. \par\pard\qj \li835\ri1620\sb240\sl-240\slmult0 \up0 \e
xpndtw0\charscalex107 There is uncertainty not only as to the life of a sample d
isplay house but also as to whether a \up0 \expndtw0\charscalex100 sample displa
y house will be torn down or altered. If it is altered rather than torn down, a
portion of \up0 \expndtw-3\charscalex100 the cost of the original house may be a
ttributable to the new model. \par\pard\ql \li360\sb230\sl-253\slmult0\tx835 \up
0 \expndtw-3\charscalex100 (b) \tab \up0 \expndtw0\charscalex106 If all of the s
hell houses are to be sold at the same price, it may be appropriate to allocate
the \par\pard\qj \li835\ri1620\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex100 c
osts of the display houses on the basis of the number of shell houses sold. This
allocation would \line \up0 \expndtw0\charscalex100 be similar to the units-ofproduction method of depreciation and would result in a good matching of \line \
up0 \expndtw0\charscalex100 costs with revenues. On the other hand, if the shell
houses are to be sold at different prices, it may \line \up0 \expndtw-2\charsca
lex100 be preferable to allocate costs on the basis of the revenue contribution
of the shell houses sold. \par\pard\qj \li835\ri1621\sb238\sl-240\slmult0 \up0 \
expndtw0\charscalex103 There is uncertainty regarding the number of homes of a p
articular model which will be sold as a \line \up0 \expndtw0\charscalex100 resul
t of the display sample. The success of this amortization method is dependent up
on accurate \line \up0 \expndtw0\charscalex102 estimates of the number and selli
ng price of shell houses to be sold. The estimate of the number \line \up0 \expn
dtw0\charscalex108 of units of a particular model which will be sold as a result
of a display model should include \line \up0 \expndtw0\charscalex102 not only u
nits sold while the model is on display but also units sold after the display ho
use is torn \line \up0 \expndtw-3\charscalex100 down or altered. \par\pard\qj \l
i835\ri1620\sb240\sl-240\slmult0 \up0 \expndtw0\charscalex100 Cost amortization

solely on the basis of time may be preferable when the life of the models can be
\up0 \expndtw0\charscalex102 estimated with a great deal more accuracy than can
the number of units which will be sold. If unit \up0 \expndtw0\charscalex104 sa
les and selling prices are uniform over the life of the sample, a satisfactory m
atching of costs \up0 \expndtw-2\charscalex100 and revenues may be achieved if t
he straight-line amortization procedure is used. \par\pard\li388\sb0\sl-230\slmu
lt0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard
\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\s
l-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult
0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\l
i388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\
par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li3
88\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-23
0\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\pa
r\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388
\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\
slmult0\par\pard\li388\sb43\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\cha
rscalex100 \ul0\nosupersub\cf4\f5\fs20 2-30\tab \up0 \expndtw-2\charscalex100 \u
l0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \u
l0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manua
l\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)
{\shp {\*\shpinst\shpleft360\shptop14692\shpright10440\shpbottom14712\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g56}{\bkmkend Pg56}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb254\sl-322
\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 CA 2-9 \par\p
ard\ql \li8280\sb235\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersu
b\cf9\f10\fs22 Date \par\pard\ql \li1800\sb0\sl-253\slmult0 \par\pard\ql\li1800\
sb0\sl-253\slmult0 \par\pard\ql\li1800\sb0\sl-253\slmult0 \par\pard\ql\li1800\sb
188\sl-253\slmult0 \up0 \expndtw-3\charscalex100 Dear Uncle Carlos, \par\pard\qj
\li1800\ri180\sb238\sl-240\slmult0 \up0 \expndtw0\charscalex100 I received the
information on Neville Corp. and appreciate your interest in sharing this ventur
e with me. \up0 \expndtw0\charscalex105 However, I think that basing an investme
nt decision on these financial statements would be unwise \up0 \expndtw-3\charsc
alex100 because they are neither relevant nor a faithful presentation. \par\pard
\qj \li1800\ri181\sb240\sl-240\slmult0 \up0 \expndtw0\charscalex100 One of the m
ost important characteristics of accounting information is that it is relevant,
i.e., it will make \up0 \expndtw0\charscalex103 a difference in my decision. To
be relevant, this information must have predictive value, confirmatory \up0 \exp
ndtw0\charscalex104 value, or both. Being timely is also important. Because Nevi
lle\u8217?s financial statements are a year old, \up0 \expndtw-2\charscalex100 t
hey have lost their ability to influence my decision: a lot could have changed i
n that one year. \par\pard\qj \li1800\ri180\sb240\sl-240\slmult0 \up0 \expndtw0\
charscalex106 As indicated, one element of relevance is predictive value. Nevill
e\u8217?s accounting information proves \up0 \expndtw0\charscalex103 irrelevant.
Shown without reference to other years\u8217? profitability, it cannot help me
predict future profit\up0 \expndtw0\charscalex102 ability because I cannot see a

ny trends developing. Closely related to predictive value is confirmatory \up0 \

expndtw0\charscalex102 value. These financial statements do not provide feedback
on any strategies which the company may \up0 \expndtw0\charscalex102 have used
to increase profits. \par\pard\qj \li1800\ri180\sb240\sl-240\slmult0 \up0 \expnd
tw0\charscalex100 These financial statements also are not faithfully presented.
In order to be so, their assertions must be \line \up0 \expndtw-1\charscalex100
verifiable by several independent parties. Because no independent auditor has ve
rified these amounts, \line \up0 \expndtw0\charscalex100 there is no way of know
ing whether or not they are represented faithfully. For instance, I would like t
o \line \up0 \expndtw0\charscalex104 believe that this company earned\ul0\nosupe
rsub\cf17\f18\fs22 \u8364?\ul0\nosupersub\cf9\f10\fs22 2,424,240, and that it
had a very favorable debt-to-equity ratio. \line \up0 \expndtw-2\charscalex100 H
owever, unaudited financial statements do not give me any reasonable assurance a
bout these claims. \par\pard\qj \li1800\ri181\sb240\sl-240\slmult0 \up0 \expndtw
0\charscalex108 Finally, the fact that Mrs. Neville herself prepared these state
ments indicates a lack of neutrality. \up0 \expndtw0\charscalex104 Because she i
s not a disinterested third party, I cannot be sure that she did not prepare the
financial \up0 \expndtw-3\charscalex100 statements in favor of her husband\u821
7?s business. \par\pard\qj \li1800\ri181\sb240\sl-240\slmult0 \up0 \expndtw0\cha
rscalex107 I do appreciate the trouble you went through to get me this informati
on. Under the circumstances, \up0 \expndtw0\charscalex103 however, I do not wish
to invest in the Neville bonds and would caution you against doing so. Before \
up0 \expndtw-3\charscalex100 you make a decision in this matter, please call me.
\par\pard\ql \li1800\sb230\sl-253\slmult0 \up0 \expndtw-3\charscalex100 Sincere
ly, \par\pard\ql \li1800\sb0\sl-253\slmult0 \par\pard\ql\li1800\sb0\sl-253\slmul
t0 \par\pard\ql\li1800\sb201\sl-253\slmult0 \up0 \expndtw-3\charscalex100 Your N
ephew \par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par
\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li18
28\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult
0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard
\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb
0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\s
lmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb110\sl-207\slmult0\f
i0\tx8467\tx11457 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copy
right 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS
,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscal
ex100 (For Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersu
b\cf4\f5\fs20 2-31
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g57}{\bkmkend Pg57}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb254\sl-322\
slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 CA 2-10 \par\p
ard\ql \li360\sb235\sl-253\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub
\cf9\f10\fs22 (a) The stakeholders are investors, creditors, etc.; i.e., users
of financial statements, current and future. \par\pard\ql \li360\sb227\sl-253\s
lmult0 \up0 \expndtw-1\charscalex100 (b) Honesty and integrity of financial re

porting, job protection, profit. \par\pard\qj \li360\ri1620\sb238\sl-240\slmult0

\tx835 \up0 \expndtw0\charscalex105 (c) Applying the expense recognition princ
iple and recording expense during the plant\u8217?s life, or not \line\tab \up0
\expndtw-3\charscalex100 applying it. That is, record the mothball costs in the
future. \par\pard\ql \li360\ri1619\sb240\sl-240\slmult0\tx835\tx835\tx835\tx835
\up0 \expndtw0\charscalex102 (d) The major question may be whether or not the
expense of mothballing can be estimated properly \line\tab \up0 \expndtw0\charsc
alex100 so that the integrity of financial reporting is maintained. Applying the
expense recognition principle \line \tab \up0 \expndtw0\charscalex103 will resu
lt in lower profits and possibly higher rates for consumers. Could this cost any
one his or \line \tab \up0 \expndtw0\charscalex103 her job? Will investors and c
reditors have more useful information? On the other hand, failure to \line \tab
\up0 \expndtw-2\charscalex100 apply the matching principle means higher profits,
lower rates, and greater potential job security. \par\pard\ql \li360\sb230\sl-2
53\slmult0 \up0 \expndtw-2\charscalex100 (e) Students\u8217? recommendations w
ill vary. \par\pard\qj \li835\ri1621\sb238\sl-240\slmult0 \up0 \expndtw0\charsca
lex104 Note: Other stakeholders possibly affected are present and future consume
rs of electric power. \up0 \expndtw0\charscalex102 Delay in allocating the expen
se will benefit today\u8217?s consumers of electric power at the expense of \up0
\expndtw-3\charscalex100 future consumers. \par\pard\ql \li360\sb0\sl-322\slmul
t0 \par\pard\ql\li360\sb131\sl-322\slmult0 \up0 \expndtw-4\charscalex100 \ul0\no
supersub\cf7\f8\fs28 CA 2-11 \par\pard\ql \li360\sb235\sl-253\slmult0\tx835 \up0
\expndtw-3\charscalex100 \ul0\nosupersub\cf9\f10\fs22 1. \tab \up0 \expndtw0\ch
arscalex107 Information about competitors might be useful for benchmarking the c
ompany\u8217?s results but if \par\pard\qj \li835\ri1612\sb0\sl-240\slmult0 \up0
\expndtw-2\charscalex100 management does have expertise in providing the inform
ation, it could lack reliability. In addition, it is \up0 \expndtw-2\charscalex1
00 likely very costly for management to gather sufficiently reliable information
of this nature. \par\pard\ql \li360\sb228\sl-253\slmult0\tx835 \up0 \expndtw-3\
charscalex100 2. \tab \up0 \expndtw0\charscalex107 While users of financial stat
ements might benefit from receiving internal information, such as \par\pard\qj \
li835\ri1619\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex107 company plans and b
udgets, competitors might also be able to use this information to gain a \up0 \e
xpndtw-3\charscalex100 competitive advantage relative to the disclosing company.
\par\pard\ql \li360\sb228\sl-253\slmult0\tx835 \up0 \expndtw-3\charscalex100 3.
\tab \up0 \expndtw0\charscalex102 In order to produce forecasted financial stat
ements, management would have to make numerous \par\pard\qj \li835\ri1621\sb0\sl
-240\slmult0 \up0 \expndtw0\charscalex100 assumptions and estimates, which would
be costly in terms of time and data collection. Because of \up0 \expndtw0\chars
calex103 the subjectivity involved, the forecasted statements would lack reliabi
lity, thereby detracting from \up0 \expndtw0\charscalex100 any potential benefit
s. In addition, while management\u8217?s forecasts of future profitability or st
atement \up0 \expndtw0\charscalex107 of financial position amounts could be of b
enefit, companies could be subject to shareholder \up0 \expndtw-2\charscalex100
lawsuits, if the amounts in the forecasted statements are not realized. \par\par
d\li360\sb244\sl-253\slmult0\fi0\tx835 \up0 \expndtw0\charscalex102 4.\tab \up0
\expndtw0\charscalex103 It would be excessively costly for companies to gather a
nd report information that is not used in\par\pard\li360\sb1\sl-237\slmult0\fi47
5 \up0 \expndtw0\charscalex102 managing the business.\par\pard\ql \li360\sb214\s
l-253\slmult0\tx836 \up0 \expndtw-2\charscalex100 5. \tab \up0 \expndtw0\charsca
lex102 Flexible reporting allows companies to \u8220?fine-tune\u8221? their fina
ncial reporting to meet the information \par\pard\qj \li835\ri1621\sb0\sl-240\sl
mult0 \up0 \expndtw0\charscalex103 needs of its varied users. In this way, they
can avoid the cost of providing information that is not \up0 \expndtw-3\charscal
ex100 demanded by its users. \par\pard\ql \li360\sb228\sl-253\slmult0\tx835 \up0
\expndtw-3\charscalex100 6. \tab \up0 \expndtw0\charscalex103 Similar to numb
er 3, concerning forecasted financial statements, if managers report forward\par\pard\qj \li835\ri1621\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex108 looki
ng information, the company could be exposed to liability if investors unduly re
ly on the \up0 \expndtw0\charscalex103 information in making investment decision

s. Thus, if companies get protection from unwarranted \up0 \expndtw0\charscalex1

00 lawsuits (called a safe harbor), then they might be willing to provide potent
ially beneficial forward\up0 \expndtw-3\charscalex100 looking information. \par\
pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\s
b0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\sl
mult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pa
rd\li388\sb21\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul
0\nosupersub\cf4\f5\fs20 2-32\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\
cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\
cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \ex
pndtw-3\charscalex100 (For Instructor Use Only)
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g58}{\bkmkend Pg58}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li4166\sb336\sl-368
\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf10\f11\fs32 FINANCIAL REP
ORTING PROBLEM \par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb0\s
l-322\slmult0 \par\pard\ql\li1800\sb46\sl-322\slmult0\tx2519 \up0 \expndtw-8\cha
rscalex100 \ul0\nosupersub\cf7\f8\fs28 (a) \tab \up0 \expndtw-7\charscalex100 Ac
cording to Note 1\u8212?Accounting Policies, \u8220?Revenue comprises sales of \
par\pard\qj \li2519\ri177\sb0\sl-306\slmult0 \up0 \expndtw-7\charscalex100 goods
to customers outside the Group less an appropriate deduction for \line \up0 \ex
pndtw-5\charscalex100 actual and expected returns, discounts and loyalty
scheme voucher \line \up0 \expndtw-4\charscalex100 costs, and is stated net of
Value Added Tax and other sales taxes. Sales \line \up0 \expndtw-4\charscalex100
of furniture and online sales are recorded on delivery to the customer.\u8221?
\par\pard\ql \li1800\sb293\sl-322\slmult0\tx2520 \up0 \expndtw-8\charscalex100 (
b) \tab \up0 \expndtw-4\charscalex100 Most of the information presented in
M&S\u8217?s financial statements is \par\pard\qj \li2519\ri174\sb0\sl-320\sl
mult0 \up0 \expndtw-3\charscalex100 reported on an historical cost basis. Exampl
es are: Property, Plant, and \up0 \expndtw-6\charscalex100 Equipment, Intangibl
e Assets, Investment Properties, and Inventories \up0 \expndtw-1\charscalex
100 (subject to net realizable value). Regarding the use of fair value, some \up
0 \expndtw-6\charscalex100 investments and other financial assets are repo
rted at fair value. In \up0 \expndtw-1\charscalex100 addition, the fair valu
e of the company\u8217?s financial instruments and the \up0 \expndtw-10\charscal
ex100 market value of pension assets are disclosed. \par\pard\ql \li1800\sb319\s
l-322\slmult0\tx2519 \up0 \expndtw-8\charscalex100 (c) \tab \up0 \expndtw-2\char
scalex100 Examination of the auditor\u8217?s report. Also, M&S discusses a numbe
r of \par\pard\qj \li2519\ri174\sb0\sl-320\slmult0 \up0 \expndtw-8\charscalex100
new accounting pronouncements issued or effective during the fiscal \up
0 \expndtw-3\charscalex100 year (e.g., IFRS 7, IFRIC 11, IFRIC 14). M&S indicate
s that they have had \up0 \expndtw-5\charscalex100 or are expected to have a mat
erial impact on the financial statements. \par\pard\li1800\sb0\sl-322\slmult0\pa
r\pard\li1800\sb4\sl-322\slmult0\fi0\tx2520\tx7136 \up0 \expndtw-5\charscalex100
(d)\tab \up0 \expndtw-5\charscalex100 According to the discussion of\tab \u
p0 \expndtw-5\charscalex100 \u8220?Critical accounting estimates and\par\pard
\li1800\sb0\sl-317\slmult0\fi719 \up0 \expndtw-5\charscalex100 judgements\u8221?

:\par\pard\ql \li2519\sb315\sl-322\slmult0 \up0 \expndtw-9\charscalex100 Refunds

and loyalty scheme accruals \par\pard\qj \li2520\ri173\sb320\sl-320\slmult0 \up
0 \expndtw-6\charscalex100 Accruals for sales returns and loyalty scheme redempt
ion are estimated \up0 \expndtw-7\charscalex100 on the basis of historical retur
ns and redemptions and these are recorded \up0 \expndtw0\charscalex101 so as to
allocate them to the same period as the original revenue is \up0 \expndtw-6\ch
arscalex100 recorded. These provisions are reviewed regularly and updated to ref
lect \up0 \expndtw-7\charscalex100 management\u8217?s latest best estimates, how
ever, actual returns and redemp\up0 \expndtw-9\charscalex100 tions could vary fr
om these estimates. \par\pard\qj \li2520\ri175\sb300\sl-320\slmult0 \up0 \expndt
w-3\charscalex100 Companies include an expanded discussion of items like Refunds
and \up0 \expndtw0\charscalex100 loyalty schemes because the preparation o
f financial statements \up0 \expndtw-5\charscalex100 requires estimates and as
sumptions. However, actual results may differ \up0 \expndtw-4\charscalex100 from
these estimates and these estimates and assumptions have a \up0 \expnd
tw-4\charscalex100 significant risk of causing a material adjustment to the carr
ying amount \up0 \expndtw-5\charscalex100 of assets and liabilities. \par\pard\l
i1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\
sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slm
ult0\par\pard\li1828\sb123\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \expndtw-2\cha
rscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, So
lutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)\tab \
up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 2-33
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g59}{\bkmkend Pg59}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10

0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li2903\sb336\sl-368
\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf10\f11\fs32 COMPARATIVE A
NALYSIS CASE \par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb0\sl-32
2\slmult0 \par\pard\ql\li360\sb86\sl-322\slmult0\tx1079 \up0 \expndtw-4\charscal
ex100 \ul0\nosupersub\cf7\f8\fs28 (a) \tab \up0 \expndtw0\charscalex100 Cadbury\
u8217?s financial statements are stated in units of pounds sterling \par\pard\qj
\li1079\ri1505\sb0\sl-320\slmult0 \up0 \expndtw-6\charscalex100 (\u8212?United K
ingdom currency). Nestle uses Swiss francs (CHF). Compa-\line \up0 \expndtw0\cha
rscalex103 rability is not a concern when comparing results for each company \li
ne \up0 \expndtw0\charscalex105 from one year to the next or when comparing Cadb
ury (Nestle) to \line \up0 \expndtw0\charscalex103 other U.K. (Swiss) companie
s. There are also no concerns if these \line \up0 \expndtw0\charscalex104 compan
ies are compared on the basis of ratios (such as a debt to \line \up0 \expndtw6\charscalex100 total assets or return on total assets). This is because the amo
unts in the \line \up0 \expndtw-4\charscalex100 numerator and denominator are on
the same basis, thereby preserving \line \up0 \expndtw-6\charscalex100 the rela
tionships. However, when comparing gross amounts, currencies \line \up0 \expndtw
-1\charscalex100 must be translated to provide meaningful comparisons. For examp
le, \line \up0 \expndtw-4\charscalex100 Nestle reported total 2008 sales of CHF
107,552 million. To compare this \line \up0 \expndtw-1\charscalex100 to Cadbury,
which reported revenue sales of 5,384 million, using an \line \up0 \expndtw0\ch
arscalex102 exchange rate of 1.56 CHF per , Cadbury reports CHF 8,399 million \li
ne \up0 \expndtw-4\charscalex100 (5,384 X 1.56) of revenue in terms of Swiss fra
ncs. \par\pard\ql \li360\sb319\sl-322\slmult0\tx1079 \up0 \expndtw-4\charscalex1
00 (b) \tab \up0 \expndtw0\charscalex102 Following demerger of its beverage busi
nesses in 2008, Cadbury is \par\pard\qj \li1079\ri1513\sb0\sl-320\slmult0 \up0 \
expndtw0\charscalex101 a focused confectionary business. This business is manage
d based \up0 \expndtw0\charscalex100 on four regions\u8212?Europe, BIMA (Britain
, Ireland, Middle East, Africa), \up0 \expndtw-4\charscalex100 Americas, and Asi
a Pacific. Nestle reports on the basis of two segment \up0 \expndtw-6\charscalex
100 formats\u8212?by Management Responsibility and Geographic Area (Europe; \up
0 \expndtw0\charscalex101 Americas; Asia, Oceana, and Africa; Nestle Waters, Nes
tle Nutrition, \up0 \expndtw-1\charscalex100 and Other Food and Beverages) and P
roduct Group (Beverages; Milk \up0 \expndtw-2\charscalex100 and milk products; P
repared dishes and cooking aids; Confectionery; \up0 \expndtw-4\charscalex100 Pe
tcare; and Pharmaceutical products). \par\pard\qj \li1079\ri1571\sb300\sl-320\sl
mult0 \up0 \expndtw0\charscalex101 For Nestle, Confectionery comprises 11.4% (CH
F 12,248 million/CHF \line \up0 \expndtw0\charscalex104 107,552 million) of tot
al sales. All of Cadbury\u8217?s revenues ( 5,384 \line \up0 \expndtw-1\charsca
lex100 million or CHF 8,399 million) are in confectionery. Cadbury indicates it
\line \up0 \expndtw-1\charscalex100 is No. 2 in the world in confectionery sales
(apparently behind Nestle). \par\pard\ql \li360\sb299\sl-322\slmult0\tx1079 \up
0 \expndtw-4\charscalex100 (c) \tab \up0 \expndtw0\charscalex103 For Cadbury, in
ventories are recorded at the lower of average cost \par\pard\qj \li1079\ri1572\
sb0\sl-320\slmult0 \up0 \expndtw-3\charscalex100 and estimated net realizable va
lue. Cost comprises direct material and \up0 \expndtw0\charscalex101 labour cost
s together with the relevant factory overheads (including \up0 \expndtw-1\charsc
alex100 depreciation) on the basis of normal activity levels. Amounts a
re \up0 \expndtw0\charscalex102 removed from inventory based on the average valu
e of the items of \up0 \expndtw-4\charscalex100 inventory removed. \par\pard\li3
88\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-23
0\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\pa
r\pard\li388\sb209\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex10
0 \ul0\nosupersub\cf4\f5\fs20 2-34\tab \up0 \expndtw-2\charscalex100 \ul0\nosupe
rsub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupe
rsub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up
0 \expndtw-3\charscalex100 (For Instructor Use Only)

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g60}{\bkmkend Pg60}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb274\sl-322
\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 COMPARATIVE A
NALYSIS CASE (Continued) \par\pard\qj \li2519\ri174\sb320\sl-320\slmult0 \up0 \e
xpndtw-1\charscalex100 For Nestle, raw materials and purchased finished goods ar
e valued at \up0 \expndtw0\charscalex102 purchase cost. Work in progress and man
ufactured finished goods \up0 \expndtw-7\charscalex100 are valued at production
cost. Production cost includes direct production \up0 \expndtw0\charscalex105 co
sts and an appropriate proportion of production overheads and \up0 \expndtw-3\ch
arscalex100 factory depreciation. Raw material inventories and purchased finishe
d \up0 \expndtw0\charscalex103 goods are accounted for using the FIFO (first in
, first out) method. \up0 \expndtw0\charscalex101 The weighted average cost meth
od is used for other inventories. An \up0 \expndtw-3\charscalex100 allowance is
established when the net realizable value of any inventory \up0 \expndtw-4\chars
calex100 item is lower than the value calculated above. \par\pard\qj \li2519\ri1
77\sb320\sl-320\slmult0 \up0 \expndtw-3\charscalex100 While both companies value
inventory at lower of cost or net realizable \up0 \expndtw-1\charscalex100 valu
e, Nestle values raw materials inventories using FIFO. Depending \up0 \expndtw-3
\charscalex100 on the age of inventories, comparisons based on inventory levels
may \up0 \expndtw-3\charscalex100 need to be adjusted for this difference. \par\
pard\ql \li1800\sb319\sl-322\slmult0\tx2519 \up0 \expndtw-4\charscalex100 (d) \t
ab \up0 \expndtw0\charscalex102 Both companies (Cadbury in Note 39; Nestle in No
te 1 and Note 32) \par\pard\qj \li2519\ri177\sb0\sl-320\slmult0 \up0 \expndtw0\c
harscalex102 discuss changes in accounting standards that may affect the
ir \up0 \expndtw-4\charscalex100 reports. Cadbury reports no effects in 2008. \p
ar\pard\qj \li2519\ri177\sb320\sl-320\slmult0 \up0 \expndtw-5\charscalex100 For
Nestle, it indicates applying new accounting policies from 1 January \up0 \expnd
tw-6\charscalex100 2008 onwards: \par\pard\qj \li2519\ri176\sb320\sl-320\slmult0
\up0 \expndtw-5\charscalex100 IFRIC 14-IAS 19\u8212?The limit on a defined bene
fit asset, minimum funding \up0 \expndtw0\charscalex104 requirements and their
interaction. This interpretation requires \up0 \expndtw-4\charscalex100 com
panies to determine the availability of refunds or reductions in \up0 \
expndtw0\charscalex102 future contributions in accordance with the terms and con
ditions of \up0 \expndtw-2\charscalex100 the plans and the statutory requirement

s of the plans of the respective \up0 \expndtw0\charscalex101 jurisdictions. The

retrospective application of IFRIC 14 impacted the \up0 \expndtw0\charscalex102
2007 Consolidated Financial Statements (refer to Note 32). \par\pard\qj \li2519
\ri173\sb320\sl-320\slmult0 \up0 \expndtw-6\charscalex100 Reclassification of Fi
nancial Assets\u8212?Amendments to IAS 39\u8212?Financial \line \up0 \expndtw0\c
harscalex102 Instruments: Recognition and Measurement and IFRS 7\u8212?Financia
l \line \up0 \expndtw-5\charscalex100 Instruments: Disclosures. These amendments
allow entities to reclassify \line \up0 \expndtw0\charscalex103 non-derivative
financial assets from the fair value through profit or \line \up0 \expndtw-3\cha
rscalex100 loss category if the assets are no longer held for the purpose of sel
ling \line \up0 \expndtw0\charscalex102 or repurchasing and if the entity has th
e intention and ability to hold \line \up0 \expndtw0\charscalex103 them for the
foreseeable future or until maturity. The Group did not \line \up0 \expndtw0\cha
rscalex103 reclassify any financial assets out of the fair value through profit
or \line \up0 \expndtw-4\charscalex100 loss category in 2008. \par\pard\li1828\s
b0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\
slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb70\sl-207\slmult0\f
i0\tx8467\tx11457 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copy
right 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS
,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscal
ex100 (For Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersu
b\cf4\f5\fs20 2-35
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0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1540\sb336\sl-368
\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf10\f11\fs32 FINANCIAL STA
TEMENT ANALYSIS CASE\u8212?NOKIA \par\pard\ql \li360\sb0\sl-322\slmult0 \par\par
d\ql\li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb66\sl-322\slmult0\tx1079 \up0
\expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 (a) \tab \up0 \expndtw0\ch
arscalex105 The IASB\u8217?s framework indicates that revenue is to be recogniz
ed \par\pard\qj \li1079\ri1569\sb0\sl-320\slmult0 \up0 \expndtw0\charscalex107 w
hen it is probable that future economic benefits will flow to the \up0 \expndtw2\charscalex100 entity and reliable measurement of the amount of revenue is poss
ible. \up0 \expndtw-2\charscalex100 Based on these fundamental concepts of reven
ue recognition, criteria \up0 \expndtw-3\charscalex100 are then established for
various kinds of revenue transactions through \up0 \expndtw-3\charscalex100 the
development of related IFRS. \par\pard\ql \li1079\ri1570\sb320\sl-320\slmult0\tx
1603\tx1603\tx1603\tx1603\tx1603\tx1603 \up0 \expndtw0\charscalex103 1. For re
venue related to sales, Nokia indicates that the criteria are \line\tab \up0 \ex
pndtw0\charscalex103 met when it is probable that economic benefits associated w
ith \line \tab \up0 \expndtw-1\charscalex100 the transaction will flow to the Gr
oup and the costs incurred or to \line \tab \up0 \expndtw-2\charscalex100 be inc
urred in respect of the transaction can be measured reliably \line \tab \up0 \ex
pndtw0\charscalex105 and when the significant risks and rewards of ownership hav
e \line \tab \up0 \expndtw0\charscalex100 transferred to the buyer. Thus, i
t would appear that sales of \line \tab \up0 \expndtw-4\charscalex100 produ
cts are recognized at point of sale. \par\pard\ql \li1079\ri1574\sb320\sl-320\sl

mult0\tx1603\tx1603\tx1603\tx1603\tx1603 \up0 \expndtw0\charscalex100 2. Reven

ue from contracts is recognized on the percentage of com-\line\tab \up0 \expndtw
-1\charscalex100 pletion basis, when the outcome of the contract can be estimate
d \line \tab \up0 \expndtw-1\charscalex100 reliably. Under this approach Nokia m
ust reassess over the life of \line \tab \up0 \expndtw0\charscalex101 the contra
ct whether it is probable that future economic benefits \line \tab \up0 \expndtw
0\charscalex101 will flow to the entity and reliable measurement of the amount o
f \line \tab \up0 \expndtw-4\charscalex100 revenue is possible. \par\pard\ql \li
360\sb319\sl-322\slmult0\tx1079 \up0 \expndtw-4\charscalex100 (b) \tab \up0 \exp
ndtw-3\charscalex100 A number of estimates are required in applying these revenu
e recogni-\par\pard\qj \li1079\ri1512\sb0\sl-320\slmult0 \up0 \expndtw-4\charsca
lex100 tion policies. For example, sales may materially change if manag
e\up0 \expndtw0\charscalex100 ment\u8217?s assessment of such criteria was deter
mined to be inaccurate. \up0 \expndtw0\charscalex100 Specifically, Nokia makes
price protection adjustments based on \up0 \expndtw0\charscalex106 estimate
s of future price reductions and certain agreed customer \up0 \expndtw0\charscal
ex102 inventories at the date of the price adjustment. Possible changes in \up0
\expndtw-6\charscalex100 these estimates could result in revisions to the sales
in future periods. In \up0 \expndtw0\charscalex104 this case, the revenue amount
s will not be faithful representations \up0 \expndtw-4\charscalex100 and they wi
ll lack predictive value (not relevant). \par\pard\li388\sb0\sl-230\slmult0\par\
pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\s
b0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\sl
mult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pa
rd\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0
\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb179\sl-230\sl
mult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs2
0 2-36\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2
011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\n
osupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (
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\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 FINANCIAL STA

TEMENT ANALYSIS CASE\u8212?NOKIA (Continued) \par\pard\qj \li2519\ri176\sb320\sl

-320\slmult0 \up0 \expndtw0\charscalex105 With respect to revenue from contracts
, recognized revenues and \line \up0 \expndtw0\charscalex100 profits are subject
to revisions during the project in the event that the \line \up0 \expndtw0\char
scalex102 assumptions regarding the overall project outcome are revised.
\line \up0 \expndtw-1\charscalex100 Current sales and profit estimates for proje
cts may materially change \line \up0 \expndtw0\charscalex103 due to the early
stage of a long-term project, new technology, \line \up0 \expndtw0\chars
calex103 changes in the project scope, changes in costs, changes in timing, \lin
e \up0 \expndtw0\charscalex102 changes in customers\u8217? plans, realizatio
n of penalties, and other \line \up0 \expndtw-3\charscalex100 corresponding
factors. Again, the revenue amounts will not be faithful \line \up0 \expndtw-3\c
harscalex100 representations and they will lack predictive value (not relevant).
\par\pard\ql \li1800\sb319\sl-322\slmult0\tx2521 \up0 \expndtw-3\charscalex100
(c) \tab \up0 \expndtw0\charscalex100 Even if all phone-makers use the same poli
cy, it still might be difficult \par\pard\qj \li2519\ri176\sb0\sl-320\slmult0 \u
p0 \expndtw0\charscalex101 to compare their revenue numbers. As indicated in (b)
, management \up0 \expndtw0\charscalex100 makes a number of judgments and estima
tes in determining whether \up0 \expndtw-5\charscalex100 the criteria have been
met. For example, if one company\u8217?s management \up0 \expndtw0\charscalex106
is more optimistic in estimating the costs to complete a contract, \up0 \expndt
w0\charscalex103 it will recognize more revenue from a contract and it will reco
gnize \up0 \expndtw0\charscalex102 the revenue earlier. This will result in reve
nue numbers that are not \up0 \expndtw0\charscalex104 comparable to another comp
any with a similar contract but whose \up0 \expndtw-4\charscalex100 management u
sed less optimistic estimates. \par\pard\li1828\sb0\sl-207\slmult0\par\pard\li18
28\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult
0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard
\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb
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lmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par
\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li18
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0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard
\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb
0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\s
lmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par
\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li18
28\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb53\sl
-207\slmult0\fi0\tx8467\tx11457 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf
2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf
3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expn
dtw-3\charscalex100 (For Instructor Use Only)\tab \up0 \expndtw-3\charscalex100
\ul0\nosupersub\cf4\f5\fs20 2-37
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
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0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\

ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba

nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li2059\sb336\sl-368
\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf10\f11\fs32 ACCOUNTING, A
NALYSIS AND PRINCIPLES \par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360
\sb0\sl-322\slmult0 \par\pard\ql\li360\sb86\sl-322\slmult0 \up0 \expndtw-4\chars
calex100 \ul0\nosupersub\cf7\f8\fs28 ACCOUNTING \par\pard\qj \li3326\ri4544\sb32
0\sl-320\slmult0\fi254 \up0 \expndtw-4\charscalex100 CADDIE SHACK COMPANY \line
\up0 \expndtw-4\charscalex100 Statement of Financial Position \par\pard\ql \li45
50\sb1\sl-319\slmult0 \up0 \expndtw-4\charscalex100 May 31, 2010 \par\pard\li441
\sb253\sl-322\slmult0\fi0\tx5510 \up0 \expndtw-4\charscalex100 Assets\tab \up0 \
expndtw-4\charscalex100 Owners\u8217? equity\par\pard\li441\sb0\sl-321\slmult0\f
i0\tx3676\tx5510\tx9345 \up0 \expndtw-4\charscalex100 Building\tab \up0 \expndtw
-4\charscalex100 $ 6,000\tab \up0 \expndtw-4\charscalex100 Contributed capital
\tab \up0 \expndtw-4\charscalex100 $20,000\par\pard\li441\sb0\sl-317\slmult0\fi0
\tx4218\tx5510\tx9659 \up0 \expndtw-4\charscalex100 Equipment\tab \up0 \expndtw4\charscalex100 800\tab \up0 \expndtw-4\charscalex100 Retained earnings\tab \up0
\expndtw-4\charscalex100 1,650\par\pard\li441\sb1\sl-322\slmult0\fi0\tx3831 \up
0 \expndtw-4\charscalex100 Cash\tab \up0 \expndtw-4\charscalex100 15,100\par\par
d\li441\sb0\sl-321\slmult0\fi0\tx3671\tx5510 \up0 \expndtw-4\charscalex100 Total
assets\tab \up0 \expndtw-4\charscalex100 $21,900\tab \up0 \expndtw-4\charscalex
100 Liabilities\par\pard\li5510\sb1\sl-316\slmult0\fi0\tx9888 \up0 \expndtw-4\ch
arscalex100 Advertising payable\tab \up0 \expndtw-4\charscalex100 150\par\pard\l
i5510\sb2\sl-322\slmult0\fi0\tx9892 \up0 \expndtw-4\charscalex100 Utilities paya
ble\tab \up0 \expndtw-4\charscalex100 100\par\pard\li5510\sb0\sl-321\slmult0\fi0
\tx9345 \up0 \expndtw-4\charscalex100 Total liabilities & equity\tab \up0 \expnd
tw-4\charscalex100 $21,900\par\pard\qj \li360\sb0\sl-320\slmult0 \par\pard\qj\li
360\ri3302\sb305\sl-320\slmult0 \up0 \expndtw0\charscalex100 Accrual income = $4
,700 - $1,000 - $750 - $400 - $100 = $2,450 \up0 \expndtw-3\charscalex100 Retain
ed Earnings balance = $0 + $2,450 - $800 = $1,650 \par\pard\qj \li360\ri1569\sb3
20\sl-320\slmult0 \up0 \expndtw0\charscalex102 Murray\u8217?s might conclude
that his business earned a profit of $2,450 \up0 \expndtw0\charscalex102
because that is his accrual income for the month. The conclusion that his \up0 \
expndtw0\charscalex102 business lost $4,900 might come from the change in the bu
siness\u8217?s cash \up0 \expndtw-4\charscalex100 balance, which started at $20,
000 and ended the month at $15,100. \par\pard\ql \li360\sb0\sl-322\slmult0 \par\
pard\ql\li360\sb317\sl-322\slmult0 \up0 \expndtw-4\charscalex100 ANALYSIS \par\p
ard\qj \li360\ri1569\sb320\sl-320\slmult0 \up0 \expndtw0\charscalex104 The incom
e measure of $2,450 is most relevant for assessing the future \up0 \expndtw0\ch
arscalex104 profitability and hence the payoffs to the owners. For example, char
ging \up0 \expndtw0\charscalex106 the cost of the building and equipment to expe
nse in the first month of \up0 \expndtw0\charscalex103 operations understates in
come in the first month. These costs should be \up0 \expndtw0\charscalex103 allo
cated to future periods of benefit through depreciation expense. \up0 \e
xpndtw-1\charscalex100 Similarly, although not paid, the utilities were used to
generate revenues so \up0 \expndtw-3\charscalex100 they should be recognized whe
n incurred, not when paid. \par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0
\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmu
lt0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard
\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb199
\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\
cf4\f5\fs20 2-38\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 C
opyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 I
FRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\chars
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g64}{\bkmkend Pg64}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\qj \li1800\ri2700\sb12\
sl-640\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 ACCOUNT
ING, ANALYSIS AND PRINCIPLES (Continued) \up0 \expndtw-4\charscalex100 PRINCIPLE
S \par\pard\qj \li1799\ri177\sb265\sl-320\slmult0\fi0 \up0 \expndtw0\charscalex1
03 IFRS income is the accrual income computed above as $2,450. The key \line \u
p0 \expndtw-1\charscalex100 concept illustrated in the difference between the lo
ss of $4,900 and profit of \line \up0 \expndtw0\charscalex102 $2,450 is the \ul0
\nosupersub\cf13\f14\fs28 expense recognition principle,\ul0\nosupersub\cf7\f8\f
s28 which calls for recognition of \line \up0 \expndtw0\charscalex103 expenses
when incurred, not when paid. Excluding the cash withdrawal \line \up0 \expndtw3\charscalex100 from the measurement of income (the difference between income me
asures \line \up0 \expndtw0\charscalex100 in parts c and d) is an application of
the definition of basic elements. Cash \line \up0 \expndtw-4\charscalex100 with
drawals are distributions to owners, not an element of income (expenses \line \u
p0 \expndtw-5\charscalex100 or losses). \par\pard\li1828\sb0\sl-207\slmult0\par\
pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li182
8\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-2
07\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0
\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\
li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0
\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\sl
mult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\
pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li182
8\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-2
07\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0
\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\
li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0

\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\sl
mult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\
pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li182
8\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-2
07\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0
\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\
li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0
\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\sl
mult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\
pard\li1828\sb35\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \expndtw-2\charscalex100
\ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso,
\ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Ma
nual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)\tab \up0 \expnd
tw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 2-39
{\shp {\*\shpinst\shpleft1800\shptop14692\shpright11880\shpbottom14712\shpfhdr0\
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p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g65}{\bkmkend Pg65}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li3220\sb336\sl-368
\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf10\f11\fs32 PROFESSIONAL
RESEARCH \par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb268\sl-322\
slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 Search Strings
: \u8220?materiality\u8221?, \u8220?completeness\u8221? \par\pard\ql \li360\sb0\
sl-310\slmult0 \par\pard\ql\li360\ri1570\sb18\sl-310\slmult0\tx902\tx902\tx902 \
up0 \expndtw-4\charscalex100 (a) \tab \up0 \expndtw0\charscalex102 According to
the Framework (para. 30): Information is defined to be \line\tab \up0 \expndtw
0\charscalex100 material if its omission or misstatement could influence the eco
nomic \line \tab \up0 \expndtw-4\charscalex100 decisions of users taken on the b
asis of the financial statements. \par\pard\ql \li379\sb0\sl-322\slmult0 \par\pa
rd\ql\li379\sb19\sl-322\slmult0\tx907 \up0 \expndtw-4\charscalex100 (b) \tab \up
0 \expndtw-3\charscalex100 (1) According to the Framework, (para. 29-30): \par\p
ard\qj \li1305\sb0\sl-317\slmult0 \par\pard\qj\li1305\ri1512\sb6\sl-317\slmult0
\up0 \expndtw-7\charscalex100 29 The relevance of information is affected by its
nature and materiality. \line \up0 \expndtw-1\charscalex100 In some cases, the
nature of information alone is sufficient to deter-\line \up0 \expndtw0\charscal
ex105 mine its relevance. For example, the reporting of a new segment \line \up0
\expndtw-1\charscalex100 may affect the assessment of the risks and opportuniti

es facing the \line \up0 \expndtw0\charscalex100 entity irrespective of the

materiality of the results achieved by \line \up0 \expndtw0\charscalex103 t
he new segment in the reporting period. In other cases, both the \line \up0 \exp
ndtw0\charscalex103 nature and materiality are important, for example, the amoun
ts of \line \up0 \expndtw0\charscalex100 inventories held in each of the main ca
tegories that are appropriate \line \up0 \expndtw-4\charscalex100 to the busines
s. \par\pard\qj \li1305\sb0\sl-320\slmult0 \par\pard\qj\li1305\ri1510\sb21\sl-32
0\slmult0 \up0 \expndtw-1\charscalex100 30 Information is material if its
omission or misstatement could \up0 \expndtw-1\charscalex100 influence the ec
onomic decisions of users taken on the basis of the \up0 \expndtw0\charscalex105
financial statements. Materiality depends on the size of the item \up0 \expndtw
0\charscalex103 or error judged in the particular circumstances of its omission
or \up0 \expndtw-2\charscalex100 misstatement. Thus, materiality provides a thre
shold or cut-off point \up0 \expndtw-6\charscalex100 rather than being a primary
qualitative characteristic which information \up0 \expndtw-7\charscalex100 must
have if it is to be useful. \par\pard\ql \li907\sb319\sl-322\slmult0 \up0 \expn
dtw-4\charscalex100 (2) With respect to Completeness (para. 30): \par\pard\qj \l
i1305\ri1506\sb300\sl-320\slmult0 \up0 \expndtw-7\charscalex100 To be reliable,
the information in financial statements must be complete \up0 \expndtw0\charscal
ex102 within the bounds of materiality and cost. An omission can cause \up0 \exp
ndtw-4\charscalex100 information to be false or misleading and thus unreliable a
nd deficient \up0 \expndtw-5\charscalex100 in terms of its relevance. \par\pard\
qj \li902\sb0\sl-300\slmult0 \par\pard\qj\li902\ri1575\sb57\sl-300\slmult0 \up0
\expndtw0\charscalex100 This statement indicates that excluding immaterial items
will not affect \up0 \expndtw-4\charscalex100 the completeness of the financial
statements. \par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult
0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\l
i388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl230\slmult0\par\pard\li388\sb192\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 2-40\tab \up0 \expndtw-2\charscalex1
00 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kies
o, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions
Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g66}{\bkmkend Pg66}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb274\sl-322
\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 PROFESSIONAL
RESEARCH (Continued) \par\pard\qj \li1800\ri4496\sb56\sl-640\slmult0\tx2342 \up0
\expndtw-3\charscalex100 (c) According to the Framework (para. 22): \line\tab
\up0 \expndtw-3\charscalex100 Accrual basis \par\pard\qj \li2342\ri176\sb265\sl320\slmult0 \up0 \expndtw0\charscalex100 In order to meet their objectives, fina
ncial statements are prepared on \line \up0 \expndtw1\charscalex100 the accrual
basis of accounting. Under this basis, the effects of trans-\line \up0 \expndtw0
\charscalex101 actions and other events are recognized when they occur (and not
as \line \up0 \expndtw0\charscalex100 cash or its equivalent is received or paid
) and they are recorded in the \line \up0 \expndtw0\charscalex106 accounting rec
ords and reported in the financial statements of the \line \up0 \expndtw-6\chars
calex100 periods to which they relate. Financial statements prepared on the accr
ual \line \up0 \expndtw-2\charscalex100 basis inform users not only of past tran
sactions involving the payment \line \up0 \expndtw-1\charscalex100 and receipt o
f cash but also of obligations to pay cash in the future and \line \up0 \expndtw
0\charscalex103 of resources that represent cash to be received in the future. H
ence, \line \up0 \expndtw-1\charscalex100 they provide the type of information a
bout past transactions and other \line \up0 \expndtw-1\charscalex100 events that
is most useful to users in making economic decisions. \par\pard\li1828\sb0\sl-2
07\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0
\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\
li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0
\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\sl
mult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\
pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li182
8\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-2
07\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0
\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\
li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0
\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\sl
mult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\
pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li182
8\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-2
07\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0
\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\
li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0
\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb91\sl-207\s
lmult0\fi0\tx8467\tx11457 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\f
s18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\f
s18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\
charscalex100 (For Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\n
osupersub\cf4\f5\fs20 2-41
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{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}

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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g67}{\bkmkend Pg67}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li3124\sb336\sl-368
\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf10\f11\fs32 PROFESSIONAL
SIMULATION \par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb308\sl-32
2\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 Explanation
\par\pard\ql \li360\sb298\sl-322\slmult0\tx936 \up0 \expndtw-4\charscalex100 1.
\tab \up0 \expndtw-6\charscalex100 Most accounting methods are based on the assu
mption that the business \par\pard\qj \li936\ri1511\sb20\sl-320\slmult0 \up0 \ex
pndtw0\charscalex104 enterprise will have a long life. Acceptance of this assump
tion pro\up0 \expndtw0\charscalex106 vides credibility to the historical cost pr
inciple, which would be of \up0 \expndtw0\charscalex106 limited usefulness if li
quidation were assumed. Only if we assume \up0 \expndtw0\charscalex106 some perm
anence to the enterprise is the use of depreciation and \up0 \expndtw-4\charscal
ex100 amortization policies justifiable and appropriate. Therefore, it is incorr
ect \up0 \expndtw0\charscalex105 to assume liquidation as the company has done i
n this situation. It \up0 \expndtw0\charscalex102 should be noted that only wher
e liquidation appears imminent is the \up0 \expndtw-4\charscalex100 going concer
n assumption inapplicable. \par\pard\ql \li360\sb319\sl-322\slmult0\tx936 \up0 \
expndtw-4\charscalex100 2. \tab \up0 \expndtw0\charscalex104 Probably the compan
y is too conservative in its accounting for this \par\pard\qj \li936\ri1568\sb0\
sl-320\slmult0 \up0 \expndtw-2\charscalex100 transaction. The expense recognitio
n principle indicates that expenses \line \up0 \expndtw0\charscalex102 should be
allocated to the appropriate periods involved. In this case, \line \up0 \expndt
w0\charscalex103 there appears to be a high uncertainty that the company will ha
ve to \line \up0 \expndtw0\charscalex105 pay. International Accounting Standard
No. 37 requires that a loss \line \up0 \expndtw-2\charscalex100 should be accru
ed only (1) when it is probable that the company would \line \up0 \expndtw0\char
scalex102 lose the suit and (2) the amount of the loss can be reason
ably \line \up0 \expndtw0\charscalex100 estimated. (Note to instructor: The stud
ent will probably be unfamiliar \line \up0 \expndtw-2\charscalex100 with this IA
S. The purpose of this question is to develop some decision \line \up0 \expndtw3\charscalex100 framework when the probability of a future event must be assumed
.) \par\pard\ql \li360\sb299\sl-322\slmult0\tx936 \up0 \expndtw-4\charscalex100
3. \tab \up0 \expndtw0\charscalex101 This entry violates the economic entity ass
umption. This assumption \par\pard\qj \li936\ri1571\sb28\sl-310\slmult0 \up0 \ex
pndtw0\charscalex100 in accounting indicates that economic activity can be ident
ified with a \up0 \expndtw-1\charscalex100 particular unit of accountability. In
this situation, the company erred by \up0 \expndtw-4\charscalex100 charging thi
s cost to the wrong economic entity. \par\pard\ql \li360\sb0\sl-322\slmult0 \par
\pard\ql\li360\sb19\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Research \par\p
ard\qj \li360\ri1509\sb320\sl-320\slmult0 \up0 \expndtw-5\charscalex100 Accordin
g to the Framework (para. 30): Information is defined to be material if \up0 \ex
pndtw0\charscalex103 its omission or misstatement could influence the economic d
ecisions of \up0 \expndtw-2\charscalex100 users taken on the basis of the financ
ial statements. Materiality depends on \up0 \expndtw0\charscalex104 the size of
the item or error judged in the particular circumstances of its \up0 \expndtw-1\
charscalex100 omission or misstatement. Thus, materiality provides a threshold o
r cut-off \up0 \expndtw-3\charscalex100 point rather than being a primary qualit
ative characteristic which information \up0 \expndtw-5\charscalex100 must have i
f it is to be useful. \par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-2
30\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\p

ar\pard\li388\sb179\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex1

00 \ul0\nosupersub\cf4\f5\fs20 2-42\tab \up0 \expndtw-2\charscalex100 \ul0\nosup
ersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosup
ersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \u
p0 \expndtw-3\charscalex100 (For Instructor Use Only)
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SIMULATION (Continued) \par\pard\ql \li1800\sb318\sl-322\slmult0 \up0 \expndtw-7
\charscalex100 Furthermore, a context for understanding Materiality is provided

in para. 29: \par\pard\qj \li2376\ri176\sb320\sl-320\slmult0 \up0 \expndtw-2\cha

rscalex100 29 The relevance of information is affected by its nature and materia
lity. \line \up0 \expndtw-3\charscalex100 In some cases, the nature of informati
on alone is sufficient to determine \line \up0 \expndtw0\charscalex100 its relev
ance. For example, the reporting of a new segment may affect \line \up0 \expndtw
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entity \line \up0 \expndtw0\charscalex100 irrespective of the materiality
of the results achieved by the new \line \up0 \expndtw0\charscalex103 segm
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Kieso, \u
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\fs36 Income Statement and Related Information \par\pard\ql \li1800\sb0\sl-322\s
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\up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Brief\tab \up0 \expndt
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tx7675\tx9115\tx10502 \up0 \expndtw-3\charscalex100 Topics\tab \up0 \expndtw-3\c
harscalex100 Questions\tab \up0 \expndtw-3\charscalex100 Exercises\tab \up0 \exp
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p0 \expndtw-3\charscalex100 for Analysis\par\pard\li1804\sb240\sl-253\slmult0\fi
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31\tab \up0 \expndtw-3\charscalex100 11, 12\tab \up0 \expndtw-3\charscalex100 9,
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harscalex100 21, 22,\tab \up0 \expndtw-3\charscalex100 9, 11, 13,\tab \up0 \expn

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alex100 17, 18\par\pard\li1924\sb230\sl-253\slmult0\fi0\tx2366\tx4795\tx7675 \up
0 \expndtw-3\charscalex100 9.\tab \up0 \expndtw-3\charscalex100 Convergence.\tab
\up0 \expndtw-3\charscalex100 35, 36, 37\tab \up0 \expndtw-3\charscalex100 1\pa
r\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1
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fi0\tx8467\tx11568 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Cop
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Kieso, \ul0\nosupersub\cf3\f4\fs18 IFR
S,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charsca
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rscalex100 Explain how to report items in the income\tab \up0 \expndtw-3\charsca
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tw-3\charscalex100 8, 9\tab \up0 \expndtw-3\charscalex100 11, 13, 14,\tab \up0 \
expndtw-3\charscalex100 6, 7, 8\par\pard\li364\sb1\sl-240\slmult0\fi6950 \up0 \e
xpndtw-3\charscalex100 15, 17\par\pard\li364\sb230\sl-253\slmult0\fi0\tx816\tx56
97\tx7315\tx8937 \up0 \expndtw-3\charscalex100 5.\tab \up0 \expndtw-3\charscalex
100 Identify where to report earnings per share\tab \up0 \expndtw-3\charscalex10
0 10\tab \up0 \expndtw-3\charscalex100 8, 9, 10, 11,\tab \up0 \expndtw-3\charsca
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dtw-3\charscalex100 information.\tab \up0 \expndtw-3\charscalex100 13, 17\tab \u
p0 \expndtw-3\charscalex100 6, 8\par\pard\li364\sb230\sl-253\slmult0\fi0\tx816\t
x7315\tx8937 \up0 \expndtw-3\charscalex100 6.\tab \up0 \expndtw-3\charscalex100
Explain intraperiod tax allocation.\tab \up0 \expndtw-3\charscalex100 8, 9, 11,
13,\tab \up0 \expndtw-3\charscalex100 2, 3, 4, 5,\par\pard\li364\sb1\sl-237\slmu
lt0\fi6950\tx8937 \up0 \expndtw-3\charscalex100 14, 17\tab \up0 \expndtw-3\chars
calex100 6, 7, 8\par\pard\li364\sb230\sl-253\slmult0\fi0\tx816\tx5697\tx7315\tx8
937 \up0 \expndtw-3\charscalex100 7.\tab \up0 \expndtw-3\charscalex100 Understan
d the reporting of accounting\tab \up0 \expndtw-3\charscalex100 8, 9, 12\tab \up
0 \expndtw-3\charscalex100 14\tab \up0 \expndtw-3\charscalex100 4, 7\par\pard\li
364\sb1\sl-237\slmult0\fi451 \up0 \expndtw-3\charscalex100 changes and errors.\p
ar\pard\li364\sb230\sl-253\slmult0\fi0\tx816\tx5697\tx7315\tx8937 \up0 \expndtw3\charscalex100 8.\tab \up0 \expndtw-3\charscalex100 Prepare a retained earnings
statement.\tab \up0 \expndtw-3\charscalex100 11, 12\tab \up0 \expndtw-3\charsca
lex100 1, 9, 12,\tab \up0 \expndtw-3\charscalex100 1, 2, 3, 5, 6, 7\par\pard\li3
64\sb1\sl-237\slmult0\fi6950 \up0 \expndtw-3\charscalex100 16, 17\par\pard\li364
\sb230\sl-253\slmult0\fi0\tx816\tx5697\tx7315\tx8937 \up0 \expndtw-3\charscalex1
00 9.\tab \up0 \expndtw-3\charscalex100 Explain how to report other comprehensiv
e\tab \up0 \expndtw-3\charscalex100 13\tab \up0 \expndtw-3\charscalex100 1, 7, 1
5, 16,\tab \up0 \expndtw-3\charscalex100 1\par\pard\li364\sb1\sl-237\slmult0\fi4
51\tx7315 \up0 \expndtw-3\charscalex100 income.\tab \up0 \expndtw-3\charscalex10
0 17, 18\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par
\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\
sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\s
lmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\p
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0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slm
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d\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\
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t0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\
li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl
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0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 42\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 J
ohn Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupe
rsub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For I

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ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li3067\sb278\sl-414
\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf6\f7\fs36 ANSWERS TO QUES
TIONS \par\pard\ql \li475\sb0\sl-240\slmult0 \par\pard\ql\li475\sb0\sl-240\slmul

t0 \par\pard\ql\li475\ri1560\sb10\sl-240\slmult0\tx835\tx835\tx835\tx835\tx835\t
x835\tx835 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 1. \tab \up
0 \expndtw0\charscalex104 \ul0\nosupersub\cf9\f10\fs22 The income statement is i
mportant because it provides investors and creditors with information \line\tab
\up0 \expndtw0\charscalex102 that helps them predict the amount, timing, and unc
ertainty of future cash flows. It helps investors \line \tab \up0 \expndtw-3\cha
rscalex100 and creditors predict future cash flows in a number of different ways
. First, investors and creditors can \line \tab \up0 \expndtw0\charscalex103 use
the information on the income statement to evaluate the past performance of the
enterprise. \line \tab \up0 \expndtw-1\charscalex100 Second, the income stateme
nt helps users of the financial statements to determine the risk (level of \line
\tab \up0 \expndtw0\charscalex103 uncertainty) of income\u8212?revenues, expens
es, gains, and losses\u8212?and highlights the relationship \line \tab \up0 \exp
ndtw-3\charscalex100 among these various components. \par\pard\qj \li835\ri1619\
sb240\sl-240\slmult0 \up0 \expndtw0\charscalex105 It should be emphasized that t
he income statement is used by parties other than investors and \up0 \expndtw0\c
harscalex100 creditors. For example, customers can use the income statement to d
etermine a company\u8217?s ability \up0 \expndtw0\charscalex103 to provide neede
d goods or services, unions examine earnings closely as a basis for salary dis\u
p0 \expndtw0\charscalex100 cussions, and the government uses the income statemen
ts of companies as a basis for formulating \up0 \expndtw-3\charscalex100 tax and
economic policy. \par\pard\ql \li475\ri1620\sb240\sl-240\slmult0\tx835\tx835\tx
835\tx835\tx835\tx835\tx835 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9
\fs22 2. \tab \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf9\f10\fs22 Informat
ion on past transactions can be used to identify important trends that, if conti
nued, provide \line\tab \up0 \expndtw0\charscalex103 information about future pe
rformance. If a reasonable correlation exists between past and future \line \tab
\up0 \expndtw0\charscalex100 performance, predictions about future earnings and
cash flows can be made. For example, a loan \line \tab \up0 \expndtw0\charscale
x105 analyst can develop a prediction of future performance by estimating the ra
te of growth of past \line \tab \up0 \expndtw0\charscalex103 income over the pas
t several periods and project this into the next period. Additional information
\line \tab \up0 \expndtw-1\charscalex100 about current economic and industry
factors can be used to adjust the trend rate based on \line \tab \up
0 \expndtw-3\charscalex100 historical information. \par\pard\ql \li475\sb230\sl253\slmult0\tx835 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 3. \
tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf9\f10\fs22 Some situations i
n which changes in value are not recorded in income are: \par\pard\ql \li835\sb1
\sl-237\slmult0 \up0 \expndtw-2\charscalex100 (a) Unrealized gains or losses o
n available-for-sale investments, \par\pard\ql \li835\sb3\sl-237\slmult0 \up0 \e
xpndtw-1\charscalex100 (b) Changes in the market values of long-term liabiliti
es, such as bonds payable, \par\pard\qj \li835\ri1600\sb1\sl-240\slmult0\tx1310
\up0 \expndtw-2\charscalex100 (c) Changes (increases) in value of property, pl
ant and equipment, such as land, natural resources, \line\tab \up0 \expndtw-4\ch
arscalex100 or equipment, \par\pard\qj \li835\ri1595\sb0\sl-240\slmult0\tx1310 \
up0 \expndtw-1\charscalex100 (d) Changes (increases) in the values of intangib
le assets such as customer goodwill, brand value, \line\tab \up0 \expndtw-4\char
scalex100 or intellectual capital. \par\pard\qj \li835\ri1616\sb240\sl-240\slmul
t0 \up0 \expndtw0\charscalex100 Note that some of these omissions arise because
the items (e.g., brand value) are not recognized \up0 \expndtw0\charscalex100 in
financial statements, while others (value of land) are recorded in financial st
atements but meas\up0 \expndtw-3\charscalex100 urement is at historical cost. \p
ar\pard\li475\sb234\sl-253\slmult0\fi0\tx835 \up0 \expndtw-3\charscalex100 \ul0\
nosupersub\cf8\f9\fs22 4.\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf9\
f10\fs22 Some situations in which application of different accounting methods or
estimates lead to comparison\par\pard\li475\sb1\sl-237\slmult0\fi360 \up0 \expn
dtw-3\charscalex100 problems include:\par\pard\ql \li835\sb3\sl-233\slmult0 \up0
\expndtw-2\charscalex100 (a) Inventory methods\u8212?weighted average vs. FIF
O, \par\pard\ql \li835\sb5\sl-236\slmult0 \up0 \expndtw-2\charscalex100 (b) De
preciation Methods\u8212?straight-line vs. accelerated, \par\pard\ql \li835\sb4\

sl-237\slmult0 \up0 \expndtw-1\charscalex100 (c) Accounting for long-term cont

racts\u8212?percentage-of-completion vs. completed-contract, \par\pard\ql \li835
\sb3\sl-237\slmult0 \up0 \expndtw-1\charscalex100 (d) Estimates of useful live
s or salvage values for depreciable assets, \par\pard\ql \li835\sb3\sl-237\slmul
t0 \up0 \expndtw-2\charscalex100 (e) Estimates of bad debts, \par\pard\ql \li8
35\sb3\sl-237\slmult0\tx1310 \up0 \expndtw-3\charscalex100 (f) \tab \up0 \expndt
w-3\charscalex100 Estimates of warranty costs. \par\pard\ql \li475\sb0\sl-240\sl
mult0 \par\pard\ql\li475\ri1621\sb1\sl-240\slmult0\tx835\tx835\tx835\tx835\tx835
\tx835 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 5. \tab \up0 \e
xpndtw0\charscalex103 \ul0\nosupersub\cf9\f10\fs22 The transaction approach focu
ses on the activities that have occurred during a given period and \line\tab \up
0 \expndtw0\charscalex100 instead of presenting only a net change, a description
of the components that comprise the change \line \tab \up0 \expndtw-1\charscale
x100 is included. In the capital maintenance approach, only the net change (inco
me) is reflected whereas \line \tab \up0 \expndtw0\charscalex100 the transaction
approach not only provides the net change (income) but the components of income
\line \tab \up0 \expndtw0\charscalex102 (revenues and expenses). The final net
income figure should be the same under either approach \line \tab \up0 \expndtw3\charscalex100 given the same valuation base. \par\pard\li388\sb0\sl-230\slmult
0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\l
i388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb183\s
l-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf
4\f5\fs20 4-4\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copy
right 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS
,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscal
ex100 (For Instructor Use Only)
{\shp {\*\shpinst\shpleft360\shptop14692\shpright10440\shpbottom14712\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g74}{\bkmkend Pg74}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb0\sl-253\s
lmult0 \par\pard\ql\li1800\sb18\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul
0\nosupersub\cf8\f9\fs22 Questions Chapter 4\ul0\nosupersub\cf9\f10\fs22 (Conti
nued) \par\pard\ql \li1915\ri178\sb238\sl-240\slmult0\tx2275\tx2275\tx2275\tx227
5\tx2275\tx2275\tx2275 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22
6. \tab \up0 \expndtw0\charscalex104 \ul0\nosupersub\cf9\f10\fs22 Earnings mana
gement is often defined as the planned timing of revenues, expenses, gains and \
line\tab \up0 \expndtw0\charscalex100 losses to smooth out bumps in earnings. In
most cases, earnings management is used to increase \line \tab \up0 \expndtw0\c
harscalex106 income in the current year at the expense of income in future years
. For example, companies \line \tab \up0 \expndtw0\charscalex100 prematurely re
cognize sales before they are complete in order to boost earnings. Ea
rnings \line \tab \up0 \expndtw0\charscalex105 management can also be used to de
crease current earnings in order to increase income in the \line \tab \up0 \expn
dtw-2\charscalex100 future. The classic case is the use of \u8220?cookie jar\u82
21? reserves, which are established by using unrealistic \line \tab \up0 \expndt
w-2\charscalex100 assumptions to estimate liabilities for such items as sales re
turns, loan losses, and warranty costs. \par\pard\ql \li1915\ri180\sb240\sl-240\
slmult0\tx2275\tx2275\tx2275\tx2275\tx2275\tx2275 \up0 \expndtw-3\charscalex100

\ul0\nosupersub\cf8\f9\fs22 7. \tab \up0 \expndtw0\charscalex102 \ul0\nosupersub

\cf9\f10\fs22 Earnings management has a negative effect on the quality of earnin
gs if it distorts the information \line\tab \up0 \expndtw0\charscalex106 in a wa
y that is less useful for predicting future cash flows. Within the Conceptual Fr
amework, \line \tab \up0 \expndtw0\charscalex102 useful information is both rele
vant and a faithful representation. However, earnings management \line \tab \up0
\expndtw0\charscalex102 reduces the reliability of income, because the income m
easure is biased (up or down) and/or the \line \tab \up0 \expndtw0\charscalex100
reported income is not representationally faithful to that which it is supposed
to report (e.g., volatile \line \tab \up0 \expndtw-1\charscalex100 earnings are
made to look more smooth). \par\pard\ql \li1915\ri177\sb240\sl-240\slmult0\tx22
75\tx2275\tx2275\tx2275\tx2275 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8
\f9\fs22 8. \tab \up0 \expndtw0\charscalex103 \ul0\nosupersub\cf9\f10\fs22 Cauti
on should be exercised because many assumptions and estimates are made in accoun
ting \line\tab \up0 \expndtw-1\charscalex100 and the net income figure is a refl
ection of these assumptions. If for any reason the assumptions are \line \tab \u
p0 \expndtw0\charscalex102 not well-founded, distortions will appear in the inco
me reported. The objectives of the application \line \tab \up0 \expndtw0\charsca
lex100 of IFRS to the income statement are to measure and report the performance
for a specified period \line \tab \up0 \expndtw0\charscalex100 without recogniz
ing any artificial exclusions or modifications. \par\pard\ql \li1915\ri180\sb240
\sl-240\slmult0\tx2275\tx2275\tx2275\tx2275\tx2275 \up0 \expndtw-3\charscalex100
\ul0\nosupersub\cf8\f9\fs22 9. \tab \up0 \expndtw0\charscalex100 \ul0\nosupersu
b\cf9\f10\fs22 The term \u8220?quality of earnings\u8221? refers to the credibil
ity of the earnings number reported. Companies \line\tab \up0 \expndtw0\charscal
ex104 that use aggressive accounting policies report higher income numbers in th
e short-run. In such \line \tab \up0 \expndtw0\charscalex102 cases, we say that
the quality of earnings is low. Similarly, if higher expenses are recorded in th
e \line \tab \up0 \expndtw0\charscalex104 current period, in order to report hig
her income in the future, then the quality of earnings is also \line \tab \up0 \
expndtw-3\charscalex100 considered low. \par\pard\ql \li1800\sb230\sl-253\slmult
0\tx2275 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 10. \tab \up0
\expndtw0\charscalex105 \ul0\nosupersub\cf9\f10\fs22 Income is increases in eco
nomic benefits during the accounting period in the form of inflows or \par\pard\
qj \li2275\ri181\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex105 enhancements of
assets or decreases of liabilities that result in increases in equity, other th
an \up0 \expndtw-3\charscalex100 those relating to contributions from shareholde
rs. \par\pard\qj \li2275\ri179\sb238\sl-240\slmult0 \up0 \expndtw0\charscalex100
Expenses are decreases in economic benefits during the accounting period in the
form of outflows \up0 \expndtw0\charscalex105 or depletions of assets or incurr
ences of liabilities that result in decreases in equity, other than \up0 \expndt
w-3\charscalex100 those relating to distributions to shareholders. \par\pard\ql
\li1800\sb230\sl-253\slmult0\tx2275 \up0 \expndtw-3\charscalex100 \ul0\nosupersu
b\cf8\f9\fs22 11. \tab \up0 \expndtw0\charscalex103 \ul0\nosupersub\cf9\f10\fs22
The definition of income includes both revenues and gains. Gains represent item
s that meet the \par\pard\ql \li2275\sb1\sl-237\slmult0 \up0 \expndtw-2\charscal
ex100 definition of income and may or may not arise in the ordinary activities o
f a company. \par\pard\qj \li2275\sb0\sl-240\slmult0 \par\pard\qj\li2275\ri186\s
b1\sl-240\slmult0 \up0 \expndtw0\charscalex102 The definition of expenses includ
es both expenses and losses. Losses represent items that meet \up0 \expndtw0\cha
rscalex102 the definition of expenses and may or may not arise in the ordinary a
ctivities of a company. \par\pard\li1800\sb236\sl-253\slmult0\fi0\tx2275 \up0 \e
xpndtw0\charscalex100 \ul0\nosupersub\cf8\f9\fs22 12.\tab \up0 \expndtw0\charsca
lex100 \ul0\nosupersub\cf9\f10\fs22 (1) Gross profit is the difference between
revenue and cost of goods sold and is reported in the\par\pard\li1800\sb1\sl-23
7\slmult0\fi950 \up0 \expndtw0\charscalex100 cost of goods sold section of the i
ncome statement.\par\pard\li1800\sb1\sl-240\slmult0\fi475 \up0 \expndtw0\charsca
lex100 (2) Income from operations is reported on the income statement between
the other income and\par\pard\li1800\sb0\sl-240\slmult0\fi950 \up0 \expndtw0\cha
rscalex100 expense section and financing costs.\par\pard\li1800\sb230\sl-253\slm

ult0\fi0\tx2275 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf8\f9\fs22 13.\tab

\up0 \expndtw0\charscalex100 \ul0\nosupersub\cf9\f10\fs22 Ahold would report th
e \u8220?settlement of securities class action\u8221? loss in the other income a
nd expense\par\pard\li1800\sb1\sl-237\slmult0\fi475 \up0 \expndtw0\charscalex100
section of its income statement.\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li
1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\s
l-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmu
lt0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pa
rd\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb143\sl-207\slmult0\fi0\tx8467\tx1
1568 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 Jo
hn Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosuper
sub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For In
structor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20
4-5
{\shp {\*\shpinst\shpleft1800\shptop14692\shpright11880\shpbottom14712\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g75}{\bkmkend Pg75}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb0\sl-253\sl
mult0 \par\pard\ql\li360\sb18\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\
nosupersub\cf8\f9\fs22 Questions Chapter 4 \ul0\nosupersub\cf9\f10\fs22 (Continu
ed) \par\pard\li360\sb238\sl-253\slmult0\fi0\tx835 \up0 \expndtw0\charscalex101
\ul0\nosupersub\cf8\f9\fs22 14.\tab \up0 \expndtw0\charscalex102 \ul0\nosupersub
\cf9\f10\fs22 (1) Interest expense is reported on the income statement between
income from operations and\par\pard\li360\sb1\sl-237\slmult0\fi950 \up0 \expndt
w0\charscalex101 income before income taxes.\par\pard\qj \li835\ri1622\sb0\sl-24
0\slmult0\tx1310 \up0 \expndtw0\charscalex102 (2) Income tax expense is re
ported between income before income tax and income from \line\tab \up0 \
expndtw-3\charscalex100 continuing operations on the income statement. \par\pard
\ql \li360\sb220\sl-253\slmult0\tx835 \up0 \expndtw-3\charscalex100 \ul0\nosuper
sub\cf8\f9\fs22 15. \tab \up0 \expndtw0\charscalex105 \ul0\nosupersub\cf9\f10\fs
22 The \u8220?nature of expense\u8221? classification uses a natural expense ap
proach (such as direct labor \par\pard\ql \li835\sb1\sl-237\slmult0 \up0 \expnd
tw-2\charscalex100 incurred, advertising expense, depreciation expense) without
having to make arbitrary allocations. \par\pard\qj \li835\sb0\sl-240\slmult0 \pa
r\pard\qj\li835\ri1622\sb1\sl-240\slmult0 \up0 \expndtw0\charscalex103 The \u82
20?function of expense\u8221? classification identifies the major cost drivers o
f a company (such as \up0 \expndtw-3\charscalex100 cost of goods sold and admin
istrative expenses). \par\pard\li360\sb241\sl-253\slmult0\fi0\tx835\tx1310 \up0
\expndtw0\charscalex100 \ul0\nosupersub\cf8\f9\fs22 16.\tab \up0 \expndtw0\chars
calex100 \ul0\nosupersub\cf9\f10\fs22 (a)\tab \up0 \expndtw0\charscalex100 A los
s on discontinued operations is reported net of tax in the income statement betw
een\par\pard\li360\sb1\sl-237\slmult0\fi950 \up0 \expndtw0\charscalex100 income
from continuing operations and net income.\par\pard\li360\sb1\sl-240\slmult0\fi4
75\tx1310 \up0 \expndtw0\charscalex100 (b)\tab \up0 \expndtw0\charscalex100 Noncontrolling interest allocation is reported in the income statement after the ne
t income.\par\pard\li360\sb0\sl-240\slmult0\fi475\tx1310 \up0 \expndtw0\charscal
ex100 (c)\tab \up0 \expndtw0\charscalex100 Earnings per share are shown in t
he income statement after the non-controlling interest\par\pard\li360\sb0\sl-240

\slmult0\fi950 \up0 \expndtw0\charscalex100 allocation.\par\pard\li360\sb0\sl-24

0\slmult0\fi475\tx1310 \up0 \expndtw0\charscalex100 (d)\tab \up0 \expndtw0\chars
calex100 A gain on sale of equipment in shown under other income and
expense in the income\par\pard\li360\sb0\sl-240\slmult0\fi950 \up0 \expndtw0
\charscalex100 statement.\par\pard\li360\sb230\sl-253\slmult0\fi0\tx835\tx1310 \
up0 \expndtw0\charscalex100 \ul0\nosupersub\cf8\f9\fs22 17.\tab \up0 \expndtw0\c
harscalex100 \ul0\nosupersub\cf9\f10\fs22 (a)\tab \up0 \expndtw0\charscalex100 T
he write-down of plant assets due to impairment should be shown as an other inco
me and\par\pard\li360\sb1\sl-237\slmult0\fi950 \up0 \expndtw0\charscalex100 expe
nse item.\par\pard\ql \li835\sb2\sl-226\slmult0\tx1310 \up0 \expndtw-3\charscale
x100 (b) \tab \up0 \expndtw0\charscalex105 The delivery expense on goods sold sh
ould be shown as a selling expense in the income \par\pard\ql \li1310\sb7\sl-235
\slmult0 \up0 \expndtw-2\charscalex100 statement. It is an ordinary expense to t
he company and represents a cost of selling goods. \par\pard\ql \li835\sb5\sl-23
6\slmult0\tx1310 \up0 \expndtw-3\charscalex100 (c) \tab \up0 \expndtw0\charscale
x104 If the amount is immaterial, it may be combined with the depreciation expen
se for the year \par\pard\qj \li1310\ri1621\sb1\sl-240\slmult0 \up0 \expndtw0\ch
arscalex102 and included as a part of the depreciation expense appearing in the
income statement. If the \up0 \expndtw0\charscalex100 amount is material, it sho
uld be shown in the retained earnings statement as an adjustment to \up0 \expndt
w-3\charscalex100 the beginning balance of retained earnings. \par\pard\ql \li83
5\sb3\sl-237\slmult0\tx1310 \up0 \expndtw-3\charscalex100 (d) \tab \up0 \expndtw
0\charscalex106 This should be shown in the income statement. One treatment woul
d be to show it in the \par\pard\qj \li1310\ri1621\sb1\sl-240\slmult0 \up0 \expn
dtw0\charscalex103 statement as a deduction from the rent expense, as it reduces
an expense and therefore is \up0 \expndtw0\charscalex100 directly related to op
erations. Another treatment is to show it in the other income and expense \up0 \
expndtw-3\charscalex100 section of the income statement. \par\pard\ql \li835\sb3
\sl-237\slmult0\tx1310 \up0 \expndtw-3\charscalex100 (e) \tab \up0 \expndtw0\cha
rscalex100 Assuming that a provision for the loss had not been made at the time
the patent infringement \par\pard\qj \li1310\ri1564\sb1\sl-240\slmult0 \up0 \exp
ndtw0\charscalex108 suit was instituted, the loss should be recognized in the cu
rrent period in computing net \up0 \expndtw-4\charscalex100 income. It is repo
rted as other income and expense. \par\pard\li360\sb1\sl-253\slmult0\fi475\tx131
0 \up0 \expndtw-1\charscalex100 (f)\tab \up0 \expndtw0\charscalex100 This shoul
d be reported in the income statement because it relates to usual bu
siness\par\pard\li360\sb1\sl-237\slmult0\fi950 \up0 \expndtw-1\charscalex100 ope
rations of the firm.\par\pard\li360\sb148\sl-253\slmult0\fi0\tx835\tx1310 \up0 \
expndtw-1\charscalex100 \ul0\nosupersub\cf8\f9\fs22 18.\tab \up0 \expndtw-1\char
scalex100 \ul0\nosupersub\cf9\f10\fs22 (a)\tab \up0 \expndtw0\charscalex100 The
remaining book value of the equipment should be depreciated over the remainder o
f the\par\pard\li360\sb1\sl-237\slmult0\fi950 \up0 \expndtw0\charscalex100 fiveyear period. The additional depreciation (425,000) is not a correction of an erro
r and is not\par\pard\li360\sb1\sl-240\slmult0\fi950 \up0 \expndtw0\charscalex10
0 shown as an adjustment to retained earnings. The change is considered a change
in estimate.\par\pard\li360\sb0\sl-240\slmult0\fi475\tx1310 \up0 \expndtw-1\cha
rscalex100 (b)\tab \up0 \expndtw-1\charscalex100 The loss should be shown as an
other income and expense item.\par\pard\li360\sb0\sl-240\slmult0\fi475\tx1310 \u
p0 \expndtw-1\charscalex100 (c)\tab \up0 \expndtw-1\charscalex100 The write-off
should be shown as an other income and expense item.\par\pard\li360\sb0\sl-240\s
lmult0\fi475\tx1310 \up0 \expndtw-1\charscalex100 (d)\tab \up0 \expndtw0\charsca
lex100 Interest expense should be shown as a deduction from Income from operatio
ns.\par\pard\li360\sb0\sl-240\slmult0\fi475\tx1310 \up0 \expndtw-1\charscalex100
(e)\tab \up0 \expndtw0\charscalex100 A correction of an error should be conside
red a prior period adjustment and the beginning\par\pard\li360\sb0\sl-240\slmult
0\fi950 \up0 \expndtw-1\charscalex100 balance of Retained Earnings should be res
tated, if material.\par\pard\li360\sb0\sl-240\slmult0\fi475\tx1310 \up0 \expndtw
-1\charscalex100 (f)\tab \up0 \expndtw0\charscalex100 The cumulative effect of t
he change is reported as an adjustment to beginning retained\par\pard\li360\sb0\
sl-240\slmult0\fi950 \up0 \expndtw0\charscalex100 earnings. Prior years\u8217? s

tatements are recast on a basis consistent with the new standard.\par\pard\li388

\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\
slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\
pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\s
b0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\sl
mult0\par\pard\li388\sb4\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charsc
alex100 \ul0\nosupersub\cf4\f5\fs20 4-6\tab \up0 \expndtw-2\charscalex100 \ul0\n
osupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\n
osupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\ta
b \up0 \expndtw-3\charscalex100 (For Instructor Use Only)
{\shp {\*\shpinst\shpleft360\shptop14692\shpright10440\shpbottom14712\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g76}{\bkmkend Pg76}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb0\sl-253\s
lmult0 \par\pard\ql\li1800\sb18\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul
0\nosupersub\cf8\f9\fs22 Questions Chapter 4 \ul0\nosupersub\cf9\f10\fs22 (Conti
nued) \par\pard\ql \li1800\sb227\sl-253\slmult0\tx2275 \up0 \expndtw-3\charscale
x100 \ul0\nosupersub\cf8\f9\fs22 19. \tab \up0 \expndtw-2\charscalex100 \ul0\nos
upersub\cf9\f10\fs22 (a) Other income and expense section. \par\pard\ql \li227
5\sb1\sl-237\slmult0 \up0 \expndtw-2\charscalex100 (b) Expense section or othe
r income and expense. \par\pard\ql \li2275\sb3\sl-237\slmult0 \up0 \expndtw-4\ch
arscalex100 (c) Expense section, as a selling expense, but sometimes reflected
as an administrative expense. \par\pard\ql \li2275\sb3\sl-237\slmult0 \up0 \exp
ndtw-1\charscalex100 (d) Separate section after income from continuing operati
ons, entitled discontinued operations. \par\pard\ql \li2275\sb3\sl-237\slmult0 \
up0 \expndtw-3\charscalex100 (e) Other income and expense section. \par\pard\l
i2275\sb1\sl-253\slmult0\fi0\tx2750 \up0 \expndtw-3\charscalex100 (f)\tab \up0 \
expndtw-3\charscalex100 Financing cost section.\par\pard\ql \li2275\sb1\sl-223\s
lmult0 \up0 \expndtw-4\charscalex100 (g) Operating expense section. \par\pard\
ql \li2275\sb8\sl-234\slmult0 \up0 \expndtw-2\charscalex100 (h) Other income a
nd expense section. \par\pard\ql \li1800\sb231\sl-253\slmult0\tx2275 \up0 \expnd
tw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 20. \tab \up0 \expndtw0\charscale
x103 \ul0\nosupersub\cf9\f10\fs22 Both formats are acceptable. The amount of det
ail reported in the income statement is left to the \par\pard\qj \li2275\ri177\s
b0\sl-240\slmult0 \up0 \expndtw0\charscalex108 judgment of the company, whose go
al in making this decision should be to present financial \up0 \expndtw0\charsca
lex103 statements which are most useful to decision makers. We want to present a
simple, understand\up0 \expndtw0\charscalex105 able statement so that a reader
can easily discover the facts of importance; therefore, a single \up0 \expndtw-1
\charscalex100 amount for selling expenses might be preferable. However, we also
want to fully disclose the results \up0 \expndtw0\charscalex102 of all activiti
es; thus, a separate listing of expenses may be preferred. Note that if the cond
ensed \up0 \expndtw0\charscalex100 version is used, it should be accompanied by
a supporting schedule of the eight components in the \up0 \expndtw-1\charscalex1
00 notes to the financial statements. \par\pard\ql \li1800\sb168\sl-253\slmult0\
tx2275 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 21. \tab \up0 \
expndtw0\charscalex104 \ul0\nosupersub\cf9\f10\fs22 Intraperiod tax allocation s
hould not affect the reporting of an unusual gain. The IASB reserves \par\pard\q

l \li2275\sb1\sl-237\slmult0 \up0 \expndtw-2\charscalex100 \u8220?net-of-tax\u82

21? treatment for discontinued operations and prior period adjustments. \par\par
d\ql \li1800\sb170\sl-253\slmult0\tx2275 \up0 \expndtw-3\charscalex100 \ul0\nosu
persub\cf8\f9\fs22 22. \tab \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf9\f10
\fs22 Intraperiod tax allocation has no effect on reported net income, although
it does affect the amounts \par\pard\qj \li2275\ri185\sb0\sl-240\slmult0 \up0 \e
xpndtw0\charscalex100 reported for various components of income. The effects on
these components offset each other so \up0 \expndtw0\charscalex104 net income re
mains the same. Intraperiod tax allocation merely takes the total tax expense an
d \up0 \expndtw-3\charscalex100 allocates it to the various items which affect t
he tax amount. \par\pard\ql \li1800\sb168\sl-253\slmult0\tx2275 \up0 \expndtw-3\
charscalex100 \ul0\nosupersub\cf8\f9\fs22 23. \tab \up0 \expndtw0\charscalex100
\ul0\nosupersub\cf9\f10\fs22 If Neumann has preference shares outstanding, the n
umerator in its computation may be incorrect. \par\pard\qj \li2275\ri180\sb0\sl240\slmult0 \up0 \expndtw0\charscalex100 A better description of \u8220?earnings
per share\u8221? is \u8220?earnings per ordinary share.\u8221? The numerator sh
ould \up0 \expndtw0\charscalex102 include only the earnings available to ordinar
y shareholders. Therefore, the numerator should be: \up0 \expndtw0\charscalex102
net income less preference dividends. \par\pard\qj \li2275\ri180\sb178\sl-240\s
lmult0 \up0 \expndtw0\charscalex100 The denominator is also incorrect if Neumann
had any common stock transactions during the year. \up0 \expndtw0\charscalex102
Since the numerator represents the results for the entire year, the denominator
should reflect the \up0 \expndtw0\charscalex103 weighted-average number of c
ommon shares outstanding during the year, not the shares \up0 \expndtw0\
charscalex103 outstanding at one point in time (year-end). \par\pard\ql \li1800\
sb170\sl-253\slmult0\tx2275 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9
\fs22 24. \tab \up0 \expndtw0\charscalex109 \ul0\nosupersub\cf9\f10\fs22 A loss
on the disposal of a component of a business is reported separately from continu
ing \par\pard\qj \li2275\ri182\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex104 o
perations. It is shown net of tax after the income from continuing operations li
ne in the income \up0 \expndtw-3\charscalex100 statement. \par\pard\ql \li1800\s
b168\sl-253\slmult0\tx2275 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\
fs22 25. \tab \up0 \expndtw0\charscalex106 \ul0\nosupersub\cf9\f10\fs22 The earn
ings per share trend is not negative. A loss on discontinued operations is a one
-time \par\pard\qj \li2275\ri182\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex104
occurrence which is not expected to be reported in the future. Therefore, earni
ngs per share on \up0 \expndtw-1\charscalex100 income from continuing operati
ons is more useful because it represents the results of usual \up0 \ex
pndtw-1\charscalex100 business activity. Considering this EPS amount, EPS has in
creased from $7.12 to $8.00. \par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828
\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-20
7\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\
par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\l
i1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\
sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slm
ult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\p
ard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb18\sl-207\slmult0\fi0\tx8467\tx1
1568 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 Jo
hn Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosuper
sub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For In
structor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20
4-7
{\shp {\*\shpinst\shpleft1800\shptop14692\shpright11880\shpbottom14712\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}

{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s

p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g77}{\bkmkend Pg77}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb0\sl-253\sl
mult0 \par\pard\ql\li360\sb18\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\
nosupersub\cf8\f9\fs22 Questions Chapter 4 \ul0\nosupersub\cf9\f10\fs22 (Continu
ed) \par\pard\ql \li360\sb227\sl-253\slmult0\tx835 \up0 \expndtw-3\charscalex100
\ul0\nosupersub\cf8\f9\fs22 26. \tab \up0 \expndtw0\charscalex100 \ul0\nosupers
ub\cf9\f10\fs22 Tax allocation within a period is the practice of allocating the
income tax for a period to such items \par\pard\ql \li835\sb1\sl-237\slmult0 \u
p0 \expndtw-2\charscalex100 as income before income tax, discontinued operations
, and prior period adjustments. \par\pard\qj \li835\sb0\sl-240\slmult0 \par\pard
\qj\li835\ri1620\sb81\sl-240\slmult0 \up0 \expndtw0\charscalex100 The justificat
ion for tax allocation within a period is to produce financial statements which
disclose \up0 \expndtw0\charscalex105 an appropriate relationship, for example,
between income tax expense and (a) income before \up0 \expndtw0\charscalex100 i
ncome tax, (b) discontinued operations, and (c) prior period adjustment
s (or of the opening \up0 \expndtw-3\charscalex100 balance of retained earni
ngs). \par\pard\ql \li360\sb0\sl-253\slmult0 \par\pard\ql\li360\sb57\sl-253\slmu
lt0\tx835 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 27. \tab \up
0 \expndtw0\charscalex100 \ul0\nosupersub\cf9\f10\fs22 Tax allocation within a p
eriod (intraperiod) becomes necessary when a firm encounters such items \par\par
d\qj \li835\ri1620\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex100 as discontinu
ed operations or corrections of errors. Such allocation is necessary to bring ab
out an \up0 \expndtw0\charscalex105 appropriate relationship between income tax
expense and income from continuing operations, \up0 \expndtw-3\charscalex100 dis
continued operations etc. \par\pard\qj \li835\sb0\sl-240\slmult0 \par\pard\qj\li
835\ri1558\sb78\sl-240\slmult0 \up0 \expndtw0\charscalex100 Tax allocation withi
n a period is handled by first computing the tax expense attributable to income
\up0 \expndtw0\charscalex100 before income tax, assuming no discontinued operati
ons. This is simply computed by ascertaining \up0 \expndtw-2\charscalex100 the i
ncome tax expense related to revenue and expense transactions entering into the
determination \up0 \expndtw-1\charscalex100 of such income. Next, the remaining
income tax expense attributable to other items is determined by \up0 \expndtw-1\
charscalex100 the tax consequences of transactions involving these items. The ap
plicable tax effect of these items \up0 \expndtw-3\charscalex100 (prior period a
djustments) should be disclosed separately because of their materiality. \par\pa
rd\ql \li360\sb0\sl-253\slmult0 \par\pard\ql\li360\sb57\sl-253\slmult0\tx835 \up
0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 28. \tab \up0 \expndtw-1\
charscalex100 \ul0\nosupersub\cf9\f10\fs22 The assets, cash flows, results of op
erations, and activities of the plants closed would not appear to \par\pard\qj \
li835\ri1567\sb0\sl-240\slmult0 \up0 \expndtw-2\charscalex100 be clearly disting
uishable, operationally or for financial reporting purposes, from the assets, re
sults of \up0 \expndtw0\charscalex100 operations, or activities of the Linus P
aper Company. Therefore, disposal of these assets is not \up0 \expndtw-3\char
scalex100 considered to be a disposal of a component of a business that would re
ceive special reporting. \par\pard\ql \li360\sb0\sl-253\slmult0 \par\pard\ql\li3
60\sb55\sl-253\slmult0\tx835 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f
9\fs22 29. \tab \up0 \expndtw0\charscalex106 \ul0\nosupersub\cf9\f10\fs22 Compan
ies report corrections of errors as an adjustment to the beginning balance of re
tained \par\pard\qj \li835\ri1622\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex10
7 earnings. If a company prepares comparative financial statements, it should re
state the prior \up0 \expndtw-3\charscalex100 statements for the effects of the
error. \par\pard\ql \li360\sb0\sl-253\slmult0 \par\pard\ql\li360\sb55\sl-253\slm
ult0\tx835 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 30. \tab \u
p0 \expndtw0\charscalex107 \ul0\nosupersub\cf9\f10\fs22 A change in accounting p

rinciple has no effect on the current year\u8217?s net income because it is \par
\pard\qj \li835\ri1621\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex102 recognize
d as a retrospective adjustment to the financial statements. It is re
ported as an \up0 \expndtw-2\charscalex100 adjustment to beginning retained ea
rnings of the earliest year presented. \par\pard\ql \li360\sb0\sl-253\slmult0 \p
ar\pard\ql\li360\sb55\sl-253\slmult0\tx835 \up0 \expndtw-3\charscalex100 \ul0\no
supersub\cf8\f9\fs22 31. \tab \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf9\f
10\fs22 The major items reported in the retained earnings statement are: (1) adj
ustments of the beginning \par\pard\qj \li835\ri1621\sb0\sl-240\slmult0 \up0 \ex
pndtw0\charscalex102 balance for corrections of errors or changes in accounting
principle, (2) the net income or loss for \up0 \expndtw0\charscalex103 the perio
d, (3) dividends for the year, and (4) restrictions (appropriations) of retained
earnings. It \up0 \expndtw0\charscalex100 should be noted that the retaine
d earnings statement is sometimes composed of two parts, \up0 \expndtw-3
\charscalex100 unappropriated and appropriated. \par\pard\ql \li360\sb0\sl-253\s
lmult0 \par\pard\ql\li360\sb55\sl-253\slmult0\tx835 \up0 \expndtw-3\charscalex10
0 \ul0\nosupersub\cf8\f9\fs22 32. \tab \up0 \expndtw0\charscalex106 \ul0\nosuper
sub\cf9\f10\fs22 IFRS are ordinarily concerned only with a \u8220?fair presenta
tion\u8221? of business income. In contrast, \par\pard\qj \li835\ri1619\sb0\sl-2
40\slmult0 \up0 \expndtw0\charscalex108 taxable income is a statutory concept wh
ich defines the base for raising tax revenues by the \up0 \expndtw0\charscalex10
0 government, and any method of accounting which meets the statutory definition
will \u8220?clearly reflect\u8221? \up0 \expndtw0\charscalex100 taxable income a
s defined by relevant tax laws. It should be noted that many tax systems prohibi
ts \up0 \expndtw0\charscalex102 use of the cash receipts and disbursements metho
d as a method which will clearly reflect income \up0 \expndtw-3\charscalex100 in
accounting for purchases and sales if inventories are involved. \par\pard\li388
\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\
slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\
pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\s
b0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb1\sl-230\sl
mult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs2
0 4-8\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 20
11 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\no
supersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (F
or Instructor Use Only)
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50\par\pard\li2275\sb1\sl-237\slmult0\fi0\tldot\tx10439 \up0 \expndtw-3\charscal
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pndtw-3\charscalex100 Unrealized loss related to available-for-sale securities..
.\tab \up0 \expndtw-3\charscalex100 (35)\par\pard\li2275\sb0\sl-240\slmult0\fi0\
tldot\tx10365 \up0 \expndtw-3\charscalex100 Items not recognized on the income s
tatement...\tab \up0 \expndtw-3\charscalex100 (25)\par\pard\li2275\sb0\sl-240\sl
mult0\fi0\tldot\tx10214 \up0 \expndtw-3\charscalex100 Total comprehensive income
...\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf17\f18\fs22 \u8364?\ul0
\nosupersub\cf9\f10\fs22 125\par\pard\li1800\sb0\sl-253\slmult0\par\pard\li1800\
sb217\sl-253\slmult0\fi0\tx2275 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf8
\f9\fs22 35.\tab \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf9\f10\fs22 There
is no U.S. GAAP in this area, except the SEC does require public companies to r
eport their\par\pard\li1800\sb1\sl-237\slmult0\fi475 \up0 \expndtw0\charscalex10
0 expenses by function.\par\pard\ql \li1800\sb222\sl-253\slmult0\tx2275 \up0 \ex
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{\shp {\*\shpinst\shpleft369\shptop10007\shpright988\shpbottom10027\shpfhdr0\shp
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g80}{\bkmkend Pg80}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb274\sl-322
\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 BRIEF EXERCIS
E 4-2 \par\pard\ql \li5232\ri3567\sb318\sl-420\slmult0\tx5644 \up0 \expndtw-4\ch
arscalex100 BRISKY CORPORATION \line\tab \up0 \expndtw-4\charscalex100 Income St
atement \par\pard\ql \li4272\sb81\sl-322\slmult0 \up0 \expndtw-4\charscalex100 F
or the Year Ended December 31, 2010 \par\pard\li1799\sb282\sl-322\slmult0\fi0\tx
10377 \up0 \expndtw-5\charscalex100 Net sales...\tab \up0 \expndtw-5\charscalex1
00 $2,400,000\par\pard\li1799\sb100\sl-322\slmult0\fi0\tx10532 \up0 \expndtw-5\c
harscalex100 Cost of goods sold ...\tab \up0 \expndtw-5\charscalex100 1,450,000\
par\pard\li1799\sb96\sl-322\slmult0\fi830\tx10761 \up0 \expndtw-5\charscalex100
Gross profit...\tab \up0 \expndtw-5\charscalex100 950,000\par\pard\li1799\sb100\
sl-322\slmult0\fi0\tldot\tx8740 \up0 \expndtw-5\charscalex100 Selling expenses .
..\tab \up0 \expndtw-5\charscalex100 $280,000\par\pard\li1799\sb96\sl-322\slmult
0\fi0\tldot\tx8895\tx10764 \up0 \expndtw-5\charscalex100 Administrative expenses
...\tab \up0 \expndtw-5\charscalex100 212,000\tab \up0 \expndtw-5\charscalex100
492,000\par\pard\li1799\sb100\sl-322\slmult0\fi8961 \up0 \expndtw-4\charscalex1
00 458,000\par\pard\li1799\sb96\sl-322\slmult0\fi0 \up0 \expndtw-4\charscalex100
Other income and expense\par\pard\li1799\sb100\sl-322\slmult0\fi0\tx10919 \up0
\expndtw-4\charscalex100 Interest revenue...\tab \up0 \expndtw-4\charscalex100 3
1,000\par\pard\li1799\sb96\sl-322\slmult0\fi0\tx10761 \up0 \expndtw-4\charscalex
100 Income from operations...\tab \up0 \expndtw-4\charscalex100 489,000\par\pard
\li1799\sb100\sl-322\slmult0\fi0\tx10919 \up0 \expndtw-4\charscalex100 Interest
expense ...\tab \up0 \expndtw-4\charscalex100 45,000\par\pard\li1799\sb96\sl-322
\slmult0\fi0\tx10761 \up0 \expndtw-4\charscalex100 Income before income tax...\t
ab \up0 \expndtw-4\charscalex100 444,000\par\pard\li1799\sb100\sl-322\slmult0\fi
0\tx10764 \up0 \expndtw-4\charscalex100 Income tax ($444,000 X 30%)...\tab \up0
\expndtw-4\charscalex100 133,200\par\pard\li1799\sb96\sl-322\slmult0\fi0\tx10377
\tx10764 \up0 \expndtw-4\charscalex100 Net income ...\tab \up0 \expndtw-4\charsc
alex100 $\tab \up0 \expndtw-4\charscalex100 310,800\par\pard\li1799\sb0\sl-322\s
lmult0\par\pard\li1799\sb76\sl-322\slmult0\fi0\tx11073 \up0 \expndtw-4\charscale
x100 Earnings per share ...\tab \up0 \expndtw-4\charscalex100 $4.44*\par\pard\ql
\li1800\ri3461\sb43\sl-820\slmult0\fi28 \up0 \expndtw-3\charscalex100 *$310,800
70,000 shares. \line \up0 \expndtw-3\charscalex100 BRIEF EXERCISE 4-3 \par\pard
\ql \li1800\sb232\sl-322\slmult0 \up0 \expndtw-5\charscalex100 (a)
Other inco
me and expense = \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs2
8 800,000 - \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 500
,000 - \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 220,000
= \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 80,000 \par\p
ard\ql \li1800\sb318\sl-322\slmult0 \up0 \expndtw-4\charscalex100 (b)
Financi

ng costs = \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 220,

000 - \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 200,000 =
\ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 20,000 \par\pa
rd\ql \li1800\sb318\sl-322\slmult0 \up0 \expndtw-4\charscalex100 (c)
Income t
ax = \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 200,000 \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 100,000 = \ul0\
nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 100,000 \par\pard\ql
\li1800\sb318\sl-322\slmult0 \up0 \expndtw-4\charscalex100 (d)
Discontinued
operations = \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 10
0,000 - \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 90,000
= (\ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 10,000) \par
\pard\ql \li1800\sb318\sl-322\slmult0 \up0 \expndtw-4\charscalex100 (e)
Other
comprehensive income = \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7
\f8\fs28 120,000 - \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\f
s28 90,000 = \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 30
,000 \par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\
pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li182
8\sb149\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \expndtw-2\charscalex100 \ul0\nos
upersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nos
upersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab
\up0 \expndtw-3\charscalex100 (For Instructor Use Only)\tab \up0 \expndtw-3\char
scalex100 \ul0\nosupersub\cf4\f5\fs20 4-11
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ql \li369\sb1\sl-319\slmult0 \up0 \expndtw0\charscalex101 4. Gross profit \par
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22\slmult0\fi1039\tldot\tx7305 \up0 \expndtw-4\charscalex100 restaurant division
(net of tax) ...\tab \up0 \expndtw-4\charscalex100 $315,000\par\pard\li360\sb10
1\sl-322\slmult0\fi729 \up0 \expndtw-4\charscalex100 Loss from disposal of resta
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g83}{\bkmkend Pg83}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
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slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 BRIEF EXERCISE
4-12 \par\pard\ql \li3614\sb0\sl-322\slmult0 \par\pard\ql\li3614\sb76\sl-322\sl
mult0 \up0 \expndtw-4\charscalex100 PORTMAN CORPORATION \par\pard\ql \li3470\sb9
8\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Retained Earnings Statement \par\
pard\ql \li2832\sb98\sl-322\slmult0 \up0 \expndtw-4\charscalex100 For the Year E
nded December 31, 2010 \par\pard\li360\sb282\sl-322\slmult0\fi0\tx9048\tx9435 \u
p0 \expndtw-4\charscalex100 Retained earnings, January 1, as reported...\tab \up
0 \expndtw-4\charscalex100 $\tab \up0 \expndtw-4\charscalex100 675,000\par\pard\
li360\sb100\sl-322\slmult0\fi0 \up0 \expndtw-4\charscalex100 Correction for over
statement of expenses in\par\pard\li360\sb96\sl-322\slmult0\fi830\tx9589 \up0 \e
xpndtw-4\charscalex100 prior period (net of tax) ...\tab \up0 \expndtw-4\charsca
lex100 80,000\par\pard\li360\sb100\sl-322\slmult0\fi0\tx9431 \up0 \expndtw-4\cha
rscalex100 Retained earnings, January 1, as adjusted...\tab \up0 \expndtw-4\char
scalex100 755,000\par\pard\li360\sb96\sl-322\slmult0\fi0\tx9203 \up0 \expndtw-4\
charscalex100 Add: Net income...\tab \up0 \expndtw-4\charscalex100 1,400,000\p
ar\pard\li360\sb100\sl-322\slmult0\fi8841 \up0 \expndtw-5\charscalex100 2,155,00
0\par\pard\li360\sb96\sl-322\slmult0\fi0\tx9589 \up0 \expndtw-5\charscalex100 Le
ss: Cash dividends ...\tab \up0 \expndtw-5\charscalex100 75,000\par\pard\li360
\sb100\sl-322\slmult0\fi0\tx9047 \up0 \expndtw-5\charscalex100 Retained earnings
, December 31 ...\tab \up0 \expndtw-5\charscalex100 $2,080,000\par\pard\li360\sb
0\sl-322\slmult0\par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\sb71\sl-322\sl
mult0\fi0 \up0 \expndtw-3\charscalex100 BRIEF EXERCISE 4-13\par\pard\li360\sb0\s
l-322\slmult0\par\pard\li360\sb115\sl-322\slmult0\fi0\tx9019 \up3 \expndtw-3\cha
rscalex100 (a)
Net income (Dividend revenue)...\tab \dn4 \expndtw-3\charscale
x100 3,000,000\par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\sb254\sl-322\slmu
lt0\fi0\tx9019 \dn2 \expndtw-3\charscalex100 (b)
Net income ...\tab \up0 \exp
ndtw-3\charscalex100 3,000,000\par\pard\li360\sb178\sl-322\slmult0\fi720\tx9173 \
dn2 \expndtw-3\charscalex100 Unrealized holding gain...\tab \up0 \expndtw-3\char
scalex100 4,000,000\par\pard\li360\sb178\sl-322\slmult0\fi720\tx9019 \dn2 \expnd
tw-3\charscalex100 Comprehensive income...\tab \up0 \expndtw-3\charscalex100 7,00
0,000\par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb196\sl-322\slmu
lt0 \up0 \expndtw-1\charscalex100 (c)
Unrealized holding gain \par\pard\li107
9\sb2\sl-322\slmult0\fi0\tx9019 \up0 \expndtw-4\charscalex100 (Other comprehensi
ve income) ...\tab \dn4 \expndtw-4\charscalex100 4,000,000\par\pard\ql \li360\sb0
\sl-322\slmult0 \par\pard\ql\li360\sb192\sl-322\slmult0 \up0 \expndtw-3\charscal

ex100 (d)
Accumulated other comprehensive income, \par\pard\li1079\sb4\sl-322
\slmult0\fi309\tx9019\tx10257 \up3 \expndtw-4\charscalex100 January 1, 2010 ...\
tab \dn2 \expndtw-4\charscalex100 \tab \dn2 \expndtw-4\charscalex100 0\par\pard\l
i1079\sb172\sl-322\slmult0\fi0\tx9173 \dn2 \expndtw-4\charscalex100 Unrealized h
olding gain...\tab \up0 \expndtw-4\charscalex100 4,000,000\par\pard\li1079\sb201
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e income,\par\pard\li1079\sb0\sl-322\slmult0\fi309\tx9019 \up0 \expndtw-4\charsc
alex100 December 31, 2010...\tab \dn4 \expndtw-4\charscalex100 4,000,000\par\pard
\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\s
l-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult
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x100 \ul0\nosupersub\cf4\f5\fs20 4-14\tab \up0 \expndtw-2\charscalex100 \ul0\nos
upersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nos
upersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
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0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
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nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li4406\sb238\sl-414
\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf6\f7\fs36 SOLUTIONS TO EX
ERCISES \par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb0\sl-322\s
lmult0 \par\pard\ql\li1800\sb18\sl-322\slmult0 \up0 \expndtw-2\charscalex100 \ul
0\nosupersub\cf7\f8\fs28 EXERCISE 4-1 (10-15 minutes)\par\pard\sect\sectd\sbknon
e\cols2\colno1\colw10054\colsr160\colno2\colw1886\colsr160\ql \li1800\sb322\sl-3
22\slmult0 \up0 \expndtw-8\charscalex100 Sales revenue ...\par\pard\ql \li1799\s
b1\sl-321\slmult0 \up0 \expndtw-6\charscalex100 Cost of goods sold ...\par\pard\
ql \li1800\sb0\sl-316\slmult0 \up0 \expndtw-7\charscalex100 Gross profit ...\par
\pard\ql \li1800\sb2\sl-321\slmult0 \up0 \expndtw-5\charscalex100 Selling and ad
ministrative expenses ...\par\pard\ql \li6451\sb172\sl-207\slmult0 \up0 \expndtw
-2\charscalex100 \ul0\nosupersub\cf19\f20\fs18 Au:\ul0\nosupersub\cf2\f3\fs18 I
s it correct? Pls confirm\par\pard\ql \li1799\sb0\sl-252\slmult0 \up0 \expndtw-4
\charscalex100 \ul0\nosupersub\cf7\f8\fs28 Other income and expense\par\pard\ql
\li2519\sb10\sl-321\slmult0 \up0 \expndtw-5\charscalex100 Gain on sale of plant
assets ...\par\pard\ql \li1800\sb2\sl-321\slmult0 \up0 \expndtw-4\charscalex100
Income from operations...\par\pard\ql \li1800\sb0\sl-316\slmult0 \up0 \expndtw-7
\charscalex100 Interest expense ...\par\pard\ql \li1800\sb2\sl-321\slmult0 \up0

\expndtw-5\charscalex100 Income from continuing operations ...\par\pard\ql \li18

00\sb2\sl-321\slmult0 \up0 \expndtw-4\charscalex100 Loss on discontinued operati
ons...\par\pard\ql \li1800\sb0\sl-316\slmult0 \up0 \expndtw-6\charscalex100 Net
income ...\par\pard\ql \li1800\sb2\sl-321\slmult0 \up0 \expndtw-5\charscalex100
Allocation to non-controlling interest ...\par\pard\ql \li1800\sb2\sl-321\slmult
0 \up0 \expndtw-5\charscalex100 Net income attributable to controlling sharehold
ers ...\par\pard\ql \li1800\sb317\sl-322\slmult0 \up0 \expndtw-6\charscalex100 N
et income ...\par\pard\qj \li1799\ri910\sb5\sl-316\slmult0 \up0 \expndtw-5\chars
calex100 Unrealized gain on available-for-sale financial assets ... \up0 \expndt
w-6\charscalex100 Comprehensive income ...\par\pard\ql \li1799\sb0\sl-322\slmult
0 \par\pard\ql \li1800\sb2\sl-322\slmult0 \up0 \expndtw-6\charscalex100 Net inco
me ...\par\pard\ql \li1799\sb1\sl-314\slmult0 \up0 \expndtw-4\charscalex100 Divi
dends declared and paid...\par\pard\ql \li1800\sb3\sl-321\slmult0 \up0 \expndtw4\charscalex100 Retained earnings December 31, 2010 ...\par\pard\ql \li1800\sb0\
sl-322\slmult0 \par\pard\ql \li1800\sb317\sl-322\slmult0 \up0 \expndtw-2\charsca
lex100 EXERCISE 4-2 (15-20 minutes)\par\pard\ql \li1800\sb0\sl-322\slmult0 \par\
pard\ql \li1800\sb129\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Computation o
f net income\par\pard\column \ql \li34\sb322\sl-322\slmult0 \up0 \expndtw-4\char
scalex100 \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 310,0
00\par\pard\ql \li175\sb1\sl-321\slmult0 \up0 \expndtw-4\charscalex100 140,000\p
ar\pard\ql \li174\sb0\sl-316\slmult0 \up0 \expndtw-4\charscalex100 170,000\par\p
ard\ql \li329\sb2\sl-321\slmult0 \up0 \expndtw-4\charscalex100 50,000\par\pard\q
l \li174\sb2\sl-321\slmult0 \up0 \expndtw-4\charscalex100 120,000\par\pard\ql \l
i329\sb317\sl-322\slmult0 \up0 \expndtw-4\charscalex100 30,000\par\pard\qj \li17
8\ri242\sb5\sl-316\slmult0\tx494 \up0 \expndtw-4\charscalex100 150,000(a) \line\
tab \up0 \expndtw-4\charscalex100 6,000\par\pard\ql \li174\sb2\sl-321\slmult0 \u
p0 \expndtw-4\charscalex100 144,000\par\pard\ql \li238\sb2\sl-321\slmult0 \up0 \
expndtw-4\charscalex100 (12,000)\par\pard\qj \li159\ri246\sb0\sl-321\slmult0\tx2
48 \up0 \expndtw-4\charscalex100 132,000(b) \line\tab \up0 \expndtw-4\charscalex
100 (40,000)\par\pard\ql \li53\sb1\sl-317\slmult0 \up0 \expndtw-9\charscalex100
\ul0\nosupersub\cf18\f19\fs28 \u8364? \ul0\nosupersub\cf7\f8\fs28 92,000(c)\pa
r\pard\qj \li34\ri586\sb318\sl-321\slmult0\tx339 \up0 \expndtw-4\charscalex100 \
ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 132,000 \line\ta
b \up0 \expndtw-4\charscalex100 10,000\par\pard\ql \li20\sb0\sl-316\slmult0 \up0
\expndtw-3\charscalex100 \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\c
f7\f8\fs28 142,000(d)\par\pard\qj \li10228\sb0\sl-316\slmult0 \par\pard\qj \li34
\ri587\sb13\sl-316\slmult0\tx493 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\c
f18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 132,000 \line\tab \up0 \expndtw4\charscalex100 5,000\par\pard\ql \li34\sb2\sl-321\slmult0 \up0 \expndtw-3\chars
calex100 \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 127,00
0(e) \par\pard\sect\sectd\sbknone \li2519\sb39\sl-322\slmult0\fi0\tx5712 \up0 \e
xpndtw-3\charscalex100 Change in assets:\tab \up0 \expndtw-3\charscalex100 \ul0\
nosupersub\cf8\f9\fs22 69,000 + 45,000 + 127,000 - 47,000 = 194,000 Increase\par\pard
\sect\sectd\sbknone \li2519\sb38\sl-322\slmult0\fi0\tx7761\tx10171 \up0 \expndtw
-3\charscalex100 \ul0\nosupersub\cf7\f8\fs28 Change in liabilities:\tab \up0 \ex
pndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 82,000 - 51,000 =\tab \up0 \e
xpndtw-3\charscalex100 31,000 Increase\par\pard\sect\sectd\sbknone \li2519\sb38\
sl-322\slmult0\fi0\tx9931 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\f
s28 Change in equity:\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\f
s22 163,000 Increase\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-20
7\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\
par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\l
i1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\
sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slm
ult0\par\pard\li1828\sb203\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \expndtw-2\cha
rscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, So
lutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)\tab \
up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 4-15

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{\shp {\*\shpinst\shpleft10123\shptop5879\shpright11376\shpbottom5899\shpfhdr0\s
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{\shp {\*\shpinst\shpleft10214\shptop8126\shpright11361\shpbottom8146\shpfhdr0\s
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\shp {\*\shpinst\shpleft10228\shptop9383\shpright11376\shpbottom9403\shpfhdr0\s
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\shp {\*\shpinst\shpleft9931\shptop11841\shpright10833\shpbottom11861\shpfhdr0\
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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}}
{\shp {\*\shpinst\shpleft9931\shptop12215\shpright10833\shpbottom12235\shpfhdr0\
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{\shp {\*\shpinst\shpleft9931\shptop12191\shpright10833\shpbottom12211\shpfhdr0\
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\shp {\*\shpinst\shpleft6312\shptop3791\shpright8923\shpbottom4314\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\shp {\*\shpinst\shpleft6304\shptop3784\shpright8930\shpbottom4322\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\shp {\*\shpinst\shpleft6304\shptop3784\shpright6304\shpbottom4322\shpfhdr0\shp
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}}
{\shp {\*\shpinst\shpleft6086\shptop4139\shpright7027\shpbottom4139\shpfhdr0\shp
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{\shp {\*\shpinst\shpleft5942\shptop4060\shpright6096\shpbottom4218\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g85}{\bkmkend Pg85}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb274\sl-322\
slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 4-2 (
Continued) \par\pard\ql \li360\sb0\sl-360\slmult0 \par\pard\ql\li360\ri4084\sb7\
sl-360\slmult0\tx669 \up0 \expndtw-4\charscalex100 Change in equity accounted \l
ine\tab \up0 \expndtw-4\charscalex100 for as follows: \par\pard\li1079\sb41\sl-3
22\slmult0\fi0\tx9278 \up0 \expndtw-5\charscalex100 Net increase ...\tab \up0 \e
xpndtw-5\charscalex100 163,000\par\pard\li1079\sb38\sl-322\slmult0\fi719\tldot\tx
7660 \up0 \expndtw-5\charscalex100 Increase in shares...\tab \up0 \expndtw-5\cha
rscalex100 138,000\par\pard\li1079\sb38\sl-322\slmult0\fi719 \up0 \expndtw-5\char
scalex100 Decrease in retained earnings due to\par\pard\li1079\sb38\sl-322\slmul
t0\fi1029\tldot\tx7878 \up0 \expndtw-5\charscalex100 dividend declaration ...\ta
b \up0 \expndtw-5\charscalex100 (24,000)\par\pard\li1079\sb38\sl-322\slmult0\fi0
\tx9433 \up0 \expndtw-5\charscalex100 Net increase accounted for ...\tab \up0 \e
xpndtw-5\charscalex100 114,000\par\pard\li1079\sb38\sl-322\slmult0\fi0 \up0 \exp
ndtw-5\charscalex100 Increase in retained earnings due to net\par\pard\li1079\sb
38\sl-322\slmult0\fi309\tx9278 \up0 \expndtw-5\charscalex100 income ...\tab \up0
\expndtw-5\charscalex100 49,000\par\pard\li360\sb0\sl-322\slmult0\par\pard\li
360\sb220\sl-322\slmult0\fi0 \up0 \expndtw-1\charscalex100 EXERCISE 4-3 (25-35 m
inutes)\par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\sb177\sl-322\slmult0\fi
0 \up0 \expndtw-1\charscalex100 (a) Total net revenue:\par\pard\li360\sb100\sl322\slmult0\fi1296\tx9254 \up0 \expndtw-6\charscalex100 Sales ...\tab \up0 \expn
dtw-6\charscalex100 $400,000\par\pard\li360\sb96\sl-322\slmult0\fi1296\tx7819 \u
p0 \expndtw-6\charscalex100 Less: Sales discounts ...\tab \up0 \expndtw-6\char
scalex100 $ 7,800\par\pard\li360\sb100\sl-322\slmult0\fi2188\tx7974\tx9563 \up
0 \expndtw-6\charscalex100 Sales returns ...\tab \up0 \expndtw-6\charscalex100 1
2,400\tab \up0 \expndtw-6\charscalex100 20,200\par\pard\li360\sb96\sl-322\slmult
0\fi1296\tx9407 \up0 \expndtw-6\charscalex100 Net sales...\tab \up0 \expndtw-6\c
harscalex100 379,800\par\pard\li360\sb100\sl-322\slmult0\fi1296\tx9566 \up0 \exp
ndtw-6\charscalex100 Dividend revenue ...\tab \up0 \expndtw-6\charscalex100 71,0
00\par\pard\li360\sb96\sl-322\slmult0\fi1296\tx9718 \up0 \expndtw-6\charscalex10
0 Rental revenue ...\tab \up0 \expndtw-6\charscalex100 6,500\par\pard\li360\sb10
0\sl-322\slmult0\fi2006\tx9254 \up0 \expndtw-6\charscalex100 Total net revenue .
..\tab \up0 \expndtw-6\charscalex100 $457,300\par\pard\li360\sb0\sl-322\slmult0\
par\pard\li360\sb129\sl-322\slmult0\fi0 \up0 \expndtw-6\charscalex100 (b) Net i
ncome:\par\pard\li1656\sb57\sl-322\slmult0\fi0\tx9254 \up0 \expndtw-5\charscalex
100 Total net revenue (from a) ...\tab \dn3 \expndtw-5\charscalex100 $457,300\pa
r\pard\li1656\sb96\sl-322\slmult0\fi0 \up0 \expndtw-5\charscalex100 Expenses:\pa

r\pard\li1656\sb57\sl-322\slmult0\fi464\tx7651 \up0 \expndtw-5\charscalex100 Cos

t of goods sold ...\tab \up0 \expndtw-5\charscalex100 $184,400\par\pard\li1656\s
b62\sl-322\slmult0\fi464\tx7963 \up0 \expndtw-5\charscalex100 Selling expenses .
..\tab \up0 \expndtw-5\charscalex100 99,400\par\pard\li1656\sb57\sl-322\slmult0\
fi464\tx7963 \up0 \expndtw-5\charscalex100 Administrative expenses ...\tab \up0
\expndtw-5\charscalex100 82,500\par\pard\li1656\sb57\sl-322\slmult0\fi464\tx7960
\up0 \expndtw-5\charscalex100 Interest expense ...\tab \up0 \expndtw-5\charscal
ex100 12,700\par\pard\li1656\sb57\sl-322\slmult0\fi928\tx9409 \up0 \expndtw-5\ch
arscalex100 Total expenses ...\tab \dn3 \expndtw-5\charscalex100 379,000\par\par
d\li1656\sb101\sl-322\slmult0\fi0\tx9566 \up0 \expndtw-5\charscalex100 Income be
fore income tax...\tab \dn3 \expndtw-5\charscalex100 78,300\par\pard\li1656\sb95
\sl-322\slmult0\fi0\tx9563 \up0 \expndtw-5\charscalex100 Income tax ...\tab \dn3
\expndtw-5\charscalex100 26,600\par\pard\li1656\sb101\sl-322\slmult0\fi464\tx92
54 \up0 \expndtw-5\charscalex100 Net income...\tab \dn3 \expndtw-5\charscalex100
$ 51,700\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\
par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb19\sl-230\slmult0\fi0\tx1852\
tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 4-16\tab \up0 \
expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley &
Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\
fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Us
e Only)
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g86}{\bkmkend Pg86}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
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nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb274\sl-322
\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 4-3
(Continued) \par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb116\sl
-322\slmult0 \up0 \expndtw-1\charscalex100 (c) Dividends declared: \par\pard\li
2376\sb26\sl-322\slmult0\fi720\tx10612 \up0 \expndtw-5\charscalex100 Ending reta
ined earnings...\tab \up0 \expndtw-5\charscalex100 $134,000\par\pard\li2376\sb19
\sl-322\slmult0\fi720\tx10685 \up0 \expndtw-5\charscalex100 Beginning retained e
arnings...\tab \up0 \expndtw-5\charscalex100 (114,400)\par\pard\li2376\sb19\sl-3
22\slmult0\fi0\tx10924 \up0 \expndtw-5\charscalex100 Net increase...\tab \up0 \e
xpndtw-5\charscalex100 19,600\par\pard\li2376\sb18\sl-322\slmult0\fi0\tx10941 \u
p0 \expndtw-5\charscalex100 Less: Net income (from (b)) ...\tab \up0 \expndtw5\charscalex100 51,700\par\pard\li2376\sb14\sl-322\slmult0\fi0\tx10613 \up0 \exp
ndtw-5\charscalex100 Dividends declared ...\tab \up0 \expndtw-5\charscalex100 $
32,100\par\pard\li2375\sb0\sl-322\slmult0\par\pard\li2375\sb144\sl-322\slmult0
\fi2337 \up0 \expndtw-4\charscalex100 ALTERNATE SOLUTION (for (c))\par\pard\li23
75\sb321\sl-322\slmult0\fi0\tx10420 \up0 \expndtw-4\charscalex100 Beginning reta
ined earnings ...\tab \up0 \expndtw-4\charscalex100 $114,400\par\pard\li2375\sb1
4\sl-322\slmult0\fi0\tx10730 \up0 \expndtw-4\charscalex100 Add: Net income ...\
tab \up0 \expndtw-4\charscalex100 51,700\par\pard\li2375\sb19\sl-322\slmult0\fi8
198 \up0 \expndtw-6\charscalex100 166,100\par\pard\li2375\sb18\sl-322\slmult0\fi
0\tx10957 \up0 \expndtw-6\charscalex100 Less: Dividends declared ...\tab \up0
\expndtw-6\charscalex100 ?\par\pard\li2375\sb19\sl-322\slmult0\fi0\tx10420 \up0
\expndtw-6\charscalex100 Ending retained earnings ...\tab \up0 \expndtw-6\charsc
alex100 $134,000\par\pard\ql \li3096\ri4139\sb329\sl-340\slmult0\tx3405 \up0 \ex
pndtw-4\charscalex100 Dividends declared must be $32,100 \line\tab \up0 \expndtw
-4\charscalex100 ($166,100 - $134,000) \par\pard\ql \li1799\sb0\sl-322\slmult0 \
par\pard\ql\li1799\sb0\sl-322\slmult0 \par\pard\ql\li1799\sb11\sl-322\slmult0 \u
p0 \expndtw-2\charscalex100 EXERCISE 4-4 (20-25 minutes) \par\pard\qj \li5644\sb
0\sl-340\slmult0 \par\pard\qj\li5644\ri3975\sb64\sl-340\slmult0\fi278 \up0 \expn
dtw-4\charscalex100 DUNBAR INC. \line \up0 \expndtw-4\charscalex100 Income State
ment \par\pard\ql \li4521\sb15\sl-322\slmult0 \up0 \expndtw-4\charscalex100 For
Year Ended December 31, 2010 \par\pard\li1799\sb243\sl-322\slmult0\fi0\tx10300 \
up0 \expndtw-4\charscalex100 Net sales ($1,125,000\ul0\super\cf20\f21\fs26\ul0\s
uper\cf20\f21\fs25 (b)\ul0\nosupersub\cf7\f8\fs28 - $17,000) ...\tab \up0 \expn
dtw-4\charscalex100 $1,108,000\par\pard\li1799\sb19\sl-322\slmult0\fi0\tx10687 \
up0 \expndtw-4\charscalex100 Cost of goods sold ...\tab \up0 \expndtw-4\charscal

ex100 500,000\par\pard\li1799\sb18\sl-322\slmult0\fi0\tx10684 \up0 \expndtw-4\ch

arscalex100 Gross profit\tab \up0 \expndtw-4\charscalex100 608,000\par\pard\li18
00\sb9\sl-195\slmult0\fi8073 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf20\
f21\fs17 (c)\par\pard\li1800\sb0\sl-252\slmult0\fi0\tldot\tx8712 \up0 \expndtw-5
\charscalex100 \ul0\nosupersub\cf7\f8\fs28 Selling expenses ...\tab \up0 \expndt
w-5\charscalex100 $360,000\par\pard\li1800\sb0\sl-153\slmult0\fi8073 \up0 \expnd
tw-2\charscalex100 \ul0\nosupersub\cf20\f21\fs17 (a)\par\pard\li1800\sb0\sl-252\
slmult0\fi0\tldot\tx9021\tx10687 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\c
f7\f8\fs28 Administrative expenses ...\tab \up0 \expndtw-4\charscalex100 90,000\
tab \up0 \expndtw-4\charscalex100 450,000\par\pard\li1800\sb0\sl-252\slmult0\fi0
\tx10684 \up0 \expndtw-4\charscalex100 Income from operations...\tab \up0 \expnd
tw-4\charscalex100 158,000\par\pard\li1800\sb0\sl-252\slmult0\fi0\tx10842 \up0 \
expndtw-4\charscalex100 Interest expense ...\tab \up0 \expndtw-4\charscalex100 2
0,000\par\pard\li1800\sb17\sl-322\slmult0\fi0\tx10684 \up0 \expndtw-4\charscalex
100 Income before income tax...\tab \up0 \expndtw-4\charscalex100 138,000\par\pa
rd\li1800\sb18\sl-322\slmult0\fi0\tx10842 \up0 \expndtw-4\charscalex100 Income t
ax\tab \up0 \expndtw-4\charscalex100 41,400\par\pard\li1800\sb14\sl-322\slmult0\
fi0\tx10300\tx10842 \up0 \expndtw-4\charscalex100 Net income\tab \up0 \expndtw-4
\charscalex100 $\tab \up0 \expndtw-4\charscalex100 96,600\par\pard\li1800\sb82\s
l-322\slmult0\fi0\tx10991 \up0 \expndtw-4\charscalex100 Earnings per share (d)..
.\tab \up0 \expndtw-4\charscalex100 $3.22*\par\pard\li1800\sb263\sl-322\slmult0\
fi0 \up0 \expndtw-4\charscalex100 *Rounded\par\pard\li1800\sb0\sl-207\slmult0\pa
r\pard\li1800\sb0\sl-207\slmult0\par\pard\li1800\sb12\sl-207\slmult0\fi28\tx8467
\tx11457 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 201
1 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nos
upersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (Fo
r Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\
fs20 4-17
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g87}{\bkmkend Pg87}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb274\sl-322\
slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 4-4 (
Continued) \par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb176\sl-32
2\slmult0 \up0 \expndtw-4\charscalex100 Determination of amounts\par\pard\sect\s
ectd\sbknone\cols2\colno1\colw4538\colsr160\colno2\colw7402\colsr160\ql \li360\s
b0\sl-322\slmult0 \par\pard\ql \li360\sb210\sl-322\slmult0 \up0 \expndtw-2\chars
calex100 (a)
Administrative expenses\par\pard\ql \li360\sb0\sl-322\slmult0 \p
ar\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql \li360\sb0\sl-322\slmult0 \par
\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql \li360\sb70\sl-322\slmult0 \up0
\expndtw-1\charscalex100 (b)
Gross sales X 8%\par\pard\ql \li360\sb0\sl-322\s
lmult0 \par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql \li360\sb0\sl-322\slm
ult0 \par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql \li360\sb70\sl-322\slmu
lt0 \up0 \expndtw-1\charscalex100 (c)
Selling expenses\par\pard\column \ql \l
i4698\sb0\sl-322\slmult0 \par\pard\ql \li20\sb210\sl-322\slmult0 \up0 \expndtw-2
\charscalex100 = 18% of cost of good sold\par\pard\ql \li21\sb101\sl-322\slmult
0 \up0 \expndtw-2\charscalex100 = 18% of $500,000\par\pard\ql \li21\sb95\sl-322
\slmult0 \up0 \expndtw0\charscalex100 = $90,000\par\pard\qj \li4699\sb0\sl-422\
slmult0 \par\pard\qj \li21\ri3669\sb14\sl-422\slmult0 \up0 \expndtw-2\charscalex
100 = administrative expenses \up0 \expndtw-1\charscalex100 = $90,000 8%\par\p
ard\ql \li21\sb78\sl-322\slmult0 \up0 \expndtw-1\charscalex100 = $1,125,000\par
\pard\ql \li4698\sb0\sl-420\slmult0 \par\pard\ql \li20\ri2170\sb18\sl-420\slmult
0\tx391\tx391\tx391\tx391 \up0 \expndtw-3\charscalex100 = four times administra
tive expenses. \line\tab \up0 \expndtw-4\charscalex100 (since selling expenses a
re 4/5 \line \tab \up0 \expndtw-4\charscalex100 of selling and administrative \l
ine \tab \up0 \expndtw-4\charscalex100 expenses, selling expenses are \line \tab
\up0 \expndtw-4\charscalex100 4 times administrative expenses.) \line \up0 \ex
pndtw-1\charscalex100 = 4 X $90,000\par\pard\ql \li21\sb78\sl-322\slmult0 \up0
\expndtw0\charscalex100 = $360,000 \par\pard\sect\sectd\sbknone \ql \li360\sb0\
sl-322\slmult0 \par\pard\ql\li360\sb182\sl-322\slmult0 \up0 \expndtw-2\charscale
x100 (d)
Earnings per share $3.22 ($96,600 30,000) \par\pard\li388\sb0\sl-230
\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par
\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\
sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\s
lmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\p
ard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb
0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slm
ult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\par
d\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\
sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmul
t0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb8\sl-230\slmult0\fi0\tx185
2\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 4-18\tab \up0

\expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley

& Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f
3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor
Use Only)
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g88}{\bkmkend Pg88}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb274\sl-322
\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 4-5
(20-25 minutes) \par\pard\ql \li5342\sb0\sl-380\slmult0 \par\pard\ql\li5342\ri37
82\sb51\sl-380\slmult0 \up0 \expndtw-4\charscalex100 WEBSTER COMPANY \line \up0
\expndtw-4\charscalex100 Income Statement \par\pard\qj \li4027\ri2466\sb24\sl-40
0\slmult0\fi192 \up0 \expndtw-4\charscalex100 For the Year Ended December 31, 20
10 \line \up0 \expndtw-4\charscalex100 (In thousands, except earnings per share)
\par\pard\li1799\sb314\sl-322\slmult0\fi0\tx10867 \up0 \expndtw-5\charscalex100
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expndtw-5\charscalex100 Sales commissions...\tab \up0 \expndtw-5\charscalex100 $
7,980\par\pard\li1799\sb81\sl-322\slmult0\fi928\tldot\tx8371 \up0 \expndtw-5\cha
rscalex100 Depr. of sales equipment...\tab \up0 \expndtw-5\charscalex100 6,480\p
ar\pard\li1799\sb76\sl-322\slmult0\fi928\tldot\tx8372\tx9427 \up0 \expndtw-5\cha
rscalex100 Transportation-out ...\tab \up0 \expndtw-5\charscalex100 2,690\tab \u
p0 \expndtw-5\charscalex100 $17,150\par\pard\li1799\sb77\sl-322\slmult0\fi0 \up0
\expndtw-5\charscalex100 Administrative expenses\par\pard\li1799\sb81\sl-322\sl
mult0\fi928\tldot\tx8371 \up0 \expndtw-5\charscalex100 Officers\u8217? salaries.
..\tab \up0 \expndtw-5\charscalex100 4,900\par\pard\li1799\sb76\sl-322\slmult0\f
i928\tldot\tx8372\tx9741\tx11026 \up0 \expndtw-5\charscalex100 Depr. of office f
urn. and equip. ..\tab \up0 \expndtw-5\charscalex100 3,960\tab \up0 \expndtw-5\c
harscalex100 8,860\tab \up0 \expndtw-5\charscalex100 26,010\par\pard\li1799\sb13
9\sl-322\slmult0\fi9379 \up0 \expndtw-5\charscalex100 6,920\par\pard\li1799\sb24
\sl-322\slmult0\fi0 \up0 \expndtw-5\charscalex100 Other income and expense\par\p
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22\slmult0\fi0\tx11025 \up0 \expndtw-5\charscalex100 Income from operations...\t
ab \up0 \expndtw-5\charscalex100 24,150\par\pard\li1799\sb81\sl-322\slmult0\fi46
4\tx11181 \up0 \expndtw-5\charscalex100 Interest expense ...\tab \up0 \expndtw-5
\charscalex100 1,860\par\pard\li1799\sb76\sl-322\slmult0\fi0\tx11025 \up0 \expnd
tw-5\charscalex100 Income before income tax...\tab \up0 \expndtw-5\charscalex100
22,290\par\pard\li1799\sb77\sl-322\slmult0\fi0\tx11181 \up0 \expndtw-5\charscal
ex100 Income tax ...\tab \up0 \expndtw-5\charscalex100 7,580\par\pard\li1799\sb7
6\sl-322\slmult0\fi0\tx10867 \up0 \expndtw-5\charscalex100 Net income ...\tab \u
p0 \expndtw-5\charscalex100 $14,710\par\pard\li1799\sb0\sl-322\slmult0\par\pard\
li1799\sb215\sl-322\slmult0\fi0\tx11332 \up0 \expndtw-5\charscalex100 Earnings p
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pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li182
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li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0
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Kieso,
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nual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)\tab \up0 \expnd
tw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 4-19
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0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
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slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 4-6 (
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charscalex100 PARNEVIK CORP. \line \up0 \expndtw-4\charscalex100 Income Statemen
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l\li360\sb36\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Sales Revenue \par\par
d\li360\sb102\sl-322\slmult0\fi464\tx8932 \up0 \expndtw-5\charscalex100 Sales ..
.\tab \up0 \expndtw-5\charscalex100 $1,280,000\par\pard\li360\sb100\sl-322\slmul
t0\fi464\tldot\tx7478 \up0 \expndtw-5\charscalex100 Less: Sales returns and al
lowances ...\tab \up0 \expndtw-5\charscalex100 $150,000\par\pard\li360\sb96\sl-3
22\slmult0\fi1363\tldot\tx7787\tx9319 \up0 \expndtw-5\charscalex100 Sales discou
nts ...\tab \up0 \expndtw-5\charscalex100 45,000\tab \up0 \expndtw-5\charscalex1
00 195,000\par\pard\li360\sb100\sl-322\slmult0\fi464\tx9086 \up0 \expndtw-5\char
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pard\li360\sb96\sl-322\slmult0\fi464\tx9319 \up0 \expndtw-5\charscalex100 Cost o
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l-322\slmult0\fi0\tx9316 \up0 \expndtw-5\charscalex100 Gross profit ...\tab \up0
\expndtw-5\charscalex100 464,000\par\pard\li360\sb0\sl-322\slmult0\par\pard\li3
60\sb96\sl-322\slmult0\fi724\tldot\tx7631 \up0 \expndtw-5\charscalex100 Selling
expenses...\tab \up0 \expndtw-5\charscalex100 194,000\par\pard\li360\sb95\sl-322
\slmult0\fi724\tldot\tx7788\tx9319 \up0 \expndtw-5\charscalex100 Admin. and gene
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arscalex100 291,000\par\pard\li360\sb101\sl-322\slmult0\fi8956 \up0 \expndtw-5\c
harscalex100 173,000\par\pard\li360\sb28\sl-322\slmult0\fi4 \up0 \expndtw-5\char
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t\tx7459 \up0 \expndtw-5\charscalex100 Loss from impairment of plant assets...\t
ab \up0 \expndtw-5\charscalex100 (120,000)\par\pard\li360\sb100\sl-322\slmult0\f
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\up0 \expndtw-5\charscalex100 86,000\tab \up0 \expndtw-5\charscalex100 34,000\pa
r\pard\li360\sb96\sl-322\slmult0\fi619\tx9408 \up0 \expndtw-5\charscalex100 Inco
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b100\sl-322\slmult0\fi619\tx9566 \up0 \expndtw-5\charscalex100 Interest expense
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Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf
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ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
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\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 4-7

(30-40 minutes) \par\pard\li1800\sb0\sl-322\slmult0\par\pard\li1800\sb176\sl-322
\slmult0\fi0\tx5169 \up0 \expndtw-4\charscalex100 (a)\tab \up0 \expndtw-4\charsc
alex100 WEATHERSPOON SHOE CO.\par\pard\li2471\sb81\sl-322\slmult0\fi3513 \up0 \e
xpndtw-5\charscalex100 Income Statement\par\pard\li2471\sb77\sl-322\slmult0\fi21
36 \up0 \expndtw-5\charscalex100 For the Year Ended December 31, 2010\par\pard\l
i2471\sb287\sl-322\slmult0\fi0\tx10713 \up0 \expndtw-5\charscalex100 Net sales..
.\tab \up0 \expndtw-5\charscalex100 $980,000\par\pard\li2471\sb77\sl-322\slmult0
\fi0\tx10868 \up0 \expndtw-5\charscalex100 Cost of goods sold ...\tab \up0 \expn
dtw-5\charscalex100 516,000\par\pard\li2471\sb81\sl-322\slmult0\fi0\tx10867 \up0
\expndtw-5\charscalex100 Gross profit ...\tab \up0 \expndtw-5\charscalex100 464
,000\par\pard\li2471\sb0\sl-322\slmult0\par\pard\li2471\sb76\sl-322\slmult0\fi0\
tldot\tx9033 \up0 \expndtw-5\charscalex100 Selling expenses ...\tab \up0 \expndt
w-5\charscalex100 $140,000\par\pard\li2471\sb76\sl-322\slmult0\fi0\tldot\tx9189\
tx10868 \up0 \expndtw-5\charscalex100 Administrative expenses ...\tab \up0 \expn
dtw-5\charscalex100 181,000\tab \up0 \expndtw-5\charscalex100 321,000\par\pard\l
i2471\sb77\sl-322\slmult0\fi8395 \up0 \expndtw-5\charscalex100 143,000\par\pard\
li2471\sb81\sl-322\slmult0\fi0 \up0 \expndtw-5\charscalex100 Other income and ex
pense\par\pard\li2471\sb76\sl-322\slmult0\fi309\tldot\tx9345 \up0 \expndtw-5\cha
rscalex100 Rental revenue ...\tab \up0 \expndtw-5\charscalex100 29,000\par\pard\
li2471\sb77\sl-322\slmult0\fi309\tldot\tx9236\tx11023 \up0 \expndtw-5\charscalex
100 Loss on sale of plant assets ...\tab \up0 \expndtw-5\charscalex100 (15,000)\
tab \up0 \expndtw-5\charscalex100 14,000\par\pard\li2471\sb81\sl-322\slmult0\fi0
\tx10867 \up0 \expndtw-5\charscalex100 Income from operations...\tab \up0 \expnd
tw-5\charscalex100 157,000\par\pard\li2471\sb76\sl-322\slmult0\fi0\tx11023 \up0
\expndtw-5\charscalex100 Interest expense ...\tab \up0 \expndtw-5\charscalex100
18,000\par\pard\li2471\sb77\sl-322\slmult0\fi0\tx10867 \up0 \expndtw-5\charscale
x100 Income before income tax...\tab \up0 \expndtw-5\charscalex100 139,000\par\p
ard\li2471\sb81\sl-322\slmult0\fi0\tx11023 \up0 \expndtw-5\charscalex100 Income
tax ...\tab \up0 \expndtw-5\charscalex100 30,600\par\pard\li2471\sb76\sl-322\slm
ult0\fi0\tx10868 \up0 \expndtw-5\charscalex100 Net income ...\tab \up0 \expndtw5\charscalex100 108,400\par\pard\li2471\sb77\sl-322\slmult0\fi0 \up0 \expndtw-5\
charscalex100 Other Comprehensive Income\par\pard\li2471\sb81\sl-322\slmult0\fi3
09\tx11023 \up0 \expndtw-5\charscalex100 Unrealized gain on securities, net of t
ax ...\tab \up0 \expndtw-5\charscalex100 31,000\par\pard\li2471\sb76\sl-322\slmu
lt0\fi0\tx10713 \up0 \expndtw-5\charscalex100 Comprehensive income ...\tab \up0
\expndtw-5\charscalex100 $139,400\par\pard\li2471\sb77\sl-322\slmult0\fi0\tx1133
2 \up0 \expndtw-5\charscalex100 Earnings per share ($108,400 20,000)...\tab \up0
\expndtw-5\charscalex100 $.92\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li182
8\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-2
07\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0
\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\
li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0
\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\sl
mult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\
pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li182
8\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-2
07\slmult0\par\pard\li1828\sb207\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \expndtw
-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, I
nc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1
/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)
\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 4-21
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g91}{\bkmkend Pg91}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
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slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 4-7 (
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calex100 (b)\tab \up0 \expndtw-4\charscalex100 WEATHERSPOON SHOE CO.\par\pard\li
1032\sb76\sl-322\slmult0\fi3513 \up0 \expndtw-4\charscalex100 Income Statement\p
ar\pard\li1032\sb77\sl-322\slmult0\fi2135 \up0 \expndtw-4\charscalex100 For the
Year Ended December 31, 2010\par\pard\li1032\sb0\sl-322\slmult0\par\pard\li1032\
sb8\sl-322\slmult0\fi0\tx9273 \up0 \expndtw-4\charscalex100 Net sales ...\tab \u
p0 \expndtw-4\charscalex100 $980,000\par\pard\li1032\sb77\sl-322\slmult0\fi0\tx9
428 \up0 \expndtw-4\charscalex100 Cost of goods sold...\tab \up0 \expndtw-4\char
scalex100 516,000\par\pard\li1032\sb76\sl-322\slmult0\fi0\tx9427 \up0 \expndtw-4
\charscalex100 Gross profit ...\tab \up0 \expndtw-4\charscalex100 464,000\par\pa
rd\li1032\sb81\sl-322\slmult0\fi0\tldot\tx7651 \dn2 \expndtw-4\charscalex100 Sel
ling expenses...\tab \up0 \expndtw-4\charscalex100 $140,000\par\pard\li1032\sb0\
sl-322\slmult0\par\pard\li1032\sb52\sl-322\slmult0\fi0\tldot\tx7806\tx9428 \up0
\expndtw-4\charscalex100 Administrative expenses ...\tab \up0 \expndtw-4\charsca
lex100 181,000\tab \up0 \expndtw-4\charscalex100 321,000\par\pard\li1031\sb82\sl
-322\slmult0\fi8395 \up0 \expndtw-5\charscalex100 143,000\par\pard\li1031\sb76\s
l-322\slmult0\fi0 \up0 \expndtw-5\charscalex100 Other income and expense\par\par
d\li1031\sb76\sl-322\slmult0\fi464\tldot\tx7963 \up0 \expndtw-5\charscalex100 Re
ntal revenue...\tab \up0 \expndtw-5\charscalex100 29,000\par\pard\li1031\sb82\sl
-322\slmult0\fi464\tldot\tx7868\tx9583 \up0 \expndtw-5\charscalex100 Loss on sal
e of plant assets ...\tab \up0 \expndtw-5\charscalex100 (15,000)\tab \up0 \expnd
tw-5\charscalex100 14,000\par\pard\li1031\sb76\sl-322\slmult0\fi0\tx9427 \up0 \e
xpndtw-5\charscalex100 Income from operations ...\tab \up0 \expndtw-5\charscalex
100 157,000\par\pard\li1031\sb76\sl-322\slmult0\fi0\tx9583 \up0 \expndtw-5\chars
calex100 Interest expense...\tab \up0 \expndtw-5\charscalex100 18,000\par\pard\l
i1031\sb82\sl-322\slmult0\fi0\tx9427 \up0 \expndtw-5\charscalex100 Income before
income tax ...\tab \up0 \expndtw-5\charscalex100 139,000\par\pard\li1031\sb76\s
l-322\slmult0\fi0\tx9583 \up0 \expndtw-5\charscalex100 Income tax...\tab \up0 \e
xpndtw-5\charscalex100 30,600\par\pard\li1031\sb72\sl-322\slmult0\fi0\tx9273 \up
0 \expndtw-5\charscalex100 Net income ...\tab \up0 \expndtw-5\charscalex100 $108
,400\par\pard\li1031\sb138\sl-322\slmult0\fi0\tx9892 \up0 \expndtw-5\charscalex1
00 Earnings per share ($108,400 20,000) ...\tab \up0 \expndtw-5\charscalex100 $.
92\par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\sb220\sl-322\slmult0\fi3403
\up0 \expndtw-5\charscalex100 WEATHERSPOON SHOE CO.\par\pard\li360\sb82\sl-322\s
lmult0\fi3100 \up0 \expndtw-5\charscalex100 Comprehensive Income Statement\par\p
ard\li360\sb76\sl-322\slmult0\fi2808 \up0 \expndtw-5\charscalex100 For the Year
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xpndtw-5\charscalex100 Net income ...\tab \up0 \expndtw-5\charscalex100 $108,400
\par\pard\li360\sb101\sl-322\slmult0\fi672 \up0 \expndtw-5\charscalex100 Other c
omprehensive income\par\pard\li360\sb81\sl-322\slmult0\fi1137\tx9583 \up0 \expnd
tw-5\charscalex100 Unrealized gain on securities, net of tax ...\tab \up0 \expnd
tw-5\charscalex100 31,000\par\pard\li360\sb76\sl-322\slmult0\fi672\tx9273 \up0 \
expndtw-5\charscalex100 Comprehensive income ...\tab \up0 \expndtw-5\charscalex1
00 $139,400\par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\sb9\sl-322\slmult0\
fi0 \up0 \expndtw-3\charscalex100 (c) The combined statement has the advantage
of not requiring the creation\par\pard\li360\sb0\sl-322\slmult0\fi624 \up0 \exp
ndtw-3\charscalex100 of a new financial statement. However, burying net income a
s a subtotal\par\pard\li360\sb1\sl-314\slmult0\fi624 \up0 \expndtw-5\charscalex1
00 on the statement is considered a disadvantage.\par\pard\li388\sb0\sl-230\slmu
lt0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard
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\nosupersub\cf4\f5\fs20 4-22\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\c

f2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\c
f3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \exp
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g92}{\bkmkend Pg92}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb274\sl-322
\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 4-8
(15-20 minutes) \par\pard\li1809\sb0\sl-322\slmult0\par\pard\li1809\sb42\sl-322\
slmult0\fi0\tx2428\tx10483 \up0 \expndtw-5\charscalex100 (a)\tab \up0 \expndtw-5
\charscalex100 Net sales ...\tab \up0 \expndtw-5\charscalex100 \ul0\nosupersub\c
f18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 540,000\par\pard\li1809\sb38\sl
-322\slmult0\fi619\tx10598 \up0 \expndtw-5\charscalex100 Less: Cost of goods s
old...\tab \up0 \expndtw-5\charscalex100 (260,000)\par\pard\li1809\sb38\sl-322\s
lmult0\fi1521\tx10598 \up0 \expndtw-5\charscalex100 Administrative expenses ...\
tab \up0 \expndtw-5\charscalex100 (100,000)\par\pard\li1809\sb38\sl-322\slmult0\
fi1521\tx10752 \up0 \expndtw-5\charscalex100 Selling expenses ...\tab \up0 \expn
dtw-5\charscalex100 (80,000)\par\pard\li1809\sb38\sl-322\slmult0\fi1521\tx10753
\up0 \expndtw-5\charscalex100 Discontinued operations-loss...\tab \up0 \expndtw5\charscalex100 (40,000)\par\pard\li1809\sb38\sl-322\slmult0\fi619\tx10843 \up0
\expndtw-5\charscalex100 Income before income tax ...\tab \up0 \expndtw-5\charsc
alex100 60,000\par\pard\li1809\sb38\sl-322\slmult0\fi619\tx10840 \up0 \expndtw-5
\charscalex100 Income tax (\ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\
cf7\f8\fs28 60,000 X .30) ...\tab \up0 \expndtw-5\charscalex100 18,000\par\pard\
li1809\sb38\sl-322\slmult0\fi619\tx10550 \up0 \expndtw-5\charscalex100 Net incom
e ...\tab \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul
0\nosupersub\cf7\f8\fs28
42,000\par\pard\li1809\sb0\sl-322\slmult0\par\pard\l
i1809\sb37\sl-322\slmult0\fi0\tx2428\tx10545 \up0 \expndtw-5\charscalex100 (b)\t
ab \up0 \expndtw-5\charscalex100 Income before income tax ...\tab \up0 \expndtw5\charscalex100 \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28
100,000*\par\pard\li1809\sb38\sl-322\slmult0\fi619\tx10850 \up0 \expndtw-5\char
scalex100 Income tax (\ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f
8\fs28 100,000 X .30) ...\tab \up0 \expndtw-5\charscalex100 30,000\par\pard\li18
09\sb38\sl-322\slmult0\fi619\tx10843 \up0 \expndtw-5\charscalex100 Income from c
ontinuing operations ...\tab \up0 \expndtw-5\charscalex100 70,000\par\pard\li180

9\sb38\sl-322\slmult0\fi619 \up0 \expndtw-5\charscalex100 Discontinued operation

s, less applicable\par\pard\li1809\sb38\sl-322\slmult0\fi851\tx10763 \up0 \expnd
tw-5\charscalex100 income tax of \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosup
ersub\cf7\f8\fs28 12,000 ...\tab \up0 \expndtw-5\charscalex100 (28,000)\par\pard
\li1809\sb38\sl-322\slmult0\fi619\tx10550 \up0 \expndtw-5\charscalex100 Net inco
me ...\tab \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf18\f19\fs28 \u8364?\u
l0\nosupersub\cf7\f8\fs28
42,000\par\pard\li1809\sb0\sl-322\slmult0\par\pard\
li1809\sb38\sl-322\slmult0\fi619 \up0 \expndtw-5\charscalex100 *\ul0\nosupersub\
cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 60,000 + \ul0\nosupersub\cf18\f
19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 40,000\par\pard\li1809\sb0\sl-322\slm
ult0\par\pard\li1809\sb33\sl-322\slmult0\fi619 \up0 \expndtw-5\charscalex100 Ear
nings per share:\par\pard\li1809\sb38\sl-322\slmult0\fi883 \up0 \expndtw-5\chars
calex100 Income from continuing operations\par\pard\li1809\sb38\sl-322\slmult0\f
i1115\tx10958 \up0 \expndtw-5\charscalex100 (\ul0\nosupersub\cf18\f19\fs28 \u836
4?\ul0\nosupersub\cf7\f8\fs28 70,000 20,000) ...\tab \up0 \expndtw-5\charscalex1
00 \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 3.50\par\pa
rd\li1809\sb38\sl-322\slmult0\fi883\tx11092 \up0 \expndtw-5\charscalex100 Loss o
n discontinued operations, net of tax...\tab \up0 \expndtw-5\charscalex100 (1.40
)\par\pard\li1809\sb38\sl-322\slmult0\fi883\tx10958 \up0 \expndtw-5\charscalex10
0 Net Income (\ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 4
2,000 20,000) ...\tab \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf18\f19\fs2
8 \u8364?\ul0\nosupersub\cf7\f8\fs28 2.10\par\pard\li1828\sb0\sl-207\slmult0\pa
r\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1
828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl
-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmul
t0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\par
d\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\s
b0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\
slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\pa
r\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1
828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl
-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmul
t0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb36\sl-207\slmult0\fi0\tx
8467\tx11457 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright
2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0
\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100
(For Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4
\f5\fs20 4-23
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g93}{\bkmkend Pg93}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb274\sl-322\
slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 4-9 (
30-35 minutes) \par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\sb75\sl-322\slm
ult0\fi0\tx4631 \up0 \expndtw-4\charscalex100 (a)\tab \up0 \expndtw-4\charscalex
100 BROKAW CORP.\par\pard\li1166\sb81\sl-322\slmult0\fi3403 \up0 \expndtw-5\char
scalex100 Income Statement\par\pard\li1166\sb77\sl-322\slmult0\fi2035 \up0 \expn
dtw-5\charscalex100 For the Year Ended December 31, 2010\par\pard\li1166\sb273\s
l-322\slmult0\fi0 \up0 \expndtw-5\charscalex100 Sales Revenue\par\pard\li1166\sb
19\sl-322\slmult0\fi464\tx8908 \up0 \expndtw-5\charscalex100 Net sales ...\tab \
up0 \expndtw-5\charscalex100 $1,200,000\par\pard\li1166\sb19\sl-322\slmult0\fi46
4\tx9295 \up0 \expndtw-5\charscalex100 Cost of goods sold...\tab \up0 \expndtw-5
\charscalex100 780,000\par\pard\li1166\sb18\sl-322\slmult0\fi1315\tx9295 \up0 \e
xpndtw-5\charscalex100 Gross profit ...\tab \up0 \expndtw-5\charscalex100 420,00
0\par\pard\li1166\sb259\sl-322\slmult0\fi489\tldot\tx7670 \up0 \expndtw-5\charsc
alex100 Selling expenses ...\tab \up0 \expndtw-5\charscalex100 $65,000\par\pard\
li1166\sb19\sl-322\slmult0\fi489\tldot\tx7830\tx9295 \up0 \expndtw-5\charscalex1
00 Administrative expenses ...\tab \up0 \expndtw-5\charscalex100 48,000\tab \up0
\expndtw-5\charscalex100 113,000\par\pard\li1080\sb14\sl-322\slmult0\fi8212 \up
0 \expndtw-5\charscalex100 307,000\par\pard\li1080\sb19\sl-322\slmult0\fi86 \up0
\expndtw-5\charscalex100 Other income and expense\par\pard\li1080\sb19\sl-322\s
lmult0\fi916\tldot\tx7828 \up0 \expndtw-5\charscalex100 Dividend revenue ...\tab
\up0 \expndtw-5\charscalex100 20,000\par\pard\li1080\sb18\sl-322\slmult0\fi916\
tldot\tx7982 \up0 \expndtw-5\charscalex100 Interest revenue...\tab \up0 \expndtw
-5\charscalex100 7,000\par\pard\li1080\sb19\sl-322\slmult0\fi916 \up0 \expndtw-5
\charscalex100 Write-off of inventory due to\par\pard\li1080\sb19\sl-322\slmult0
\fi1148\tldot\tx7733\tx9339 \up0 \expndtw-5\charscalex100 obsolescence ...\tab \
up0 \expndtw-5\charscalex100 (80,000)\tab \up0 \expndtw-5\charscalex100 (53,000)
\par\pard\li1080\sb14\sl-322\slmult0\fi86\tx9295 \up0 \expndtw-5\charscalex100 I
ncome from operations ...\tab \up0 \expndtw-5\charscalex100 254,000\par\pard\li1
080\sb19\sl-322\slmult0\fi86\tx9450 \up0 \expndtw-5\charscalex100 Interest expen
se...\tab \up0 \expndtw-5\charscalex100 50,000\par\pard\li1080\sb19\sl-322\slmul
t0\fi86\tx9292 \up0 \expndtw-5\charscalex100 Income before income tax ...\tab \u
p0 \expndtw-5\charscalex100 204,000\par\pard\li1080\sb18\sl-322\slmult0\fi916\tx
9450 \up0 \expndtw-5\charscalex100 Income tax ...\tab \up0 \expndtw-5\charscalex
100 69,360\par\pard\li1080\sb19\sl-322\slmult0\fi86\tx8909\tx9296 \up0 \expndtw5\charscalex100 Net income ...\tab \up0 \expndtw-5\charscalex100 $\tab \up0 \exp
ndtw-5\charscalex100 134,640\par\pard\li1080\sb0\sl-322\slmult0\par\pard\li1080\
sb43\sl-322\slmult0\fi81 \up0 \expndtw-5\charscalex100 Earnings per share\par\pa
rd\li1080\sb18\sl-322\slmult0\fi916\tx9604 \up0 \expndtw-5\charscalex100 Net inc
ome ($134,640 60,000) ...\tab \up0 \expndtw-5\charscalex100 $2.24*\par\pard\li10
80\sb317\sl-322\slmult0\fi0 \up0 \expndtw-5\charscalex100 *Rounded\par\pard\li38
8\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230
\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par
\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\
sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\s
lmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\p
ard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb
0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slm
ult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb73\sl-230\slmult0\fi0\tx
1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 4-24\tab \
up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wil
ey & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf
2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instruct
or Use Only)

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g94}{\bkmkend Pg94}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb274\sl-322
\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 4-9
(Continued) \par\pard\li1800\sb0\sl-322\slmult0\par\pard\li1800\sb190\sl-322\slm
ult0\fi0\tx5980 \up0 \expndtw-4\charscalex100 (b)\tab \up0 \expndtw-4\charscalex
100 BROKAW CORP.\par\pard\li2534\sb101\sl-322\slmult0\fi2683 \up0 \expndtw-4\cha
rscalex100 Retained Earnings Statement\par\pard\li2534\sb95\sl-322\slmult0\fi204
9 \up0 \expndtw-4\charscalex100 For the Year Ended December 31, 2010\par\pard\li
2534\sb0\sl-322\slmult0\par\pard\li2534\sb28\sl-322\slmult0\fi0\tldot\tx10377\tx
10764 \up0 \expndtw-4\charscalex100 Retained earnings, Jan. 1, as reported ...\t
ab \up0 \expndtw-4\charscalex100 $\tab \up0 \expndtw-4\charscalex100 980,000\par
\pard\li2534\sb96\sl-322\slmult0\fi0 \up0 \expndtw-4\charscalex100 Correction fo
r overstatement of net income in prior\par\pard\li2534\sb100\sl-322\slmult0\fi23
2\tldot\tx10846 \up0 \expndtw-4\charscalex100 period (depreciation error) (net o
f $13,600 tax) ...\tab \up0 \expndtw-4\charscalex100 (26,400)\par\pard\li2534\sb
96\sl-322\slmult0\fi0\tldot\tx10762 \up0 \expndtw-4\charscalex100 Retained earni
ngs, Jan. 1, as adjusted...\tab \up0 \expndtw-4\charscalex100 953,600\par\pard\l
i2534\sb100\sl-322\slmult0\fi0\tldot\tx10764 \up0 \expndtw-4\charscalex100 Add:
Net income...\tab \up0 \expndtw-4\charscalex100 134,640\par\pard\li2534\sb96\
sl-322\slmult0\fi7997 \up0 \expndtw-5\charscalex100 1,088,240\par\pard\li2534\sb
100\sl-322\slmult0\fi0\tldot\tx10919 \up0 \expndtw-5\charscalex100 Less: Divid
ends declared...\tab \up0 \expndtw-5\charscalex100 45,000\par\pard\li2534\sb96\s
l-322\slmult0\fi0\tldot\tx10377 \up0 \expndtw-5\charscalex100 Retained earnings,

Dec. 31 ...\tab \up0 \expndtw-5\charscalex100 $1,043,240\par\pard\ql \li1800\sb

0\sl-322\slmult0 \par\pard\ql\li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb0\
sl-322\slmult0 \par\pard\ql\li1800\sb88\sl-322\slmult0 \up0 \expndtw-2\charscale
x100 EXERCISE 4-10 (20-25 minutes) \par\pard\li1800\sb0\sl-322\slmult0\par\pard\
li1800\sb322\sl-322\slmult0\fi0 \up0 \expndtw-5\charscalex100 Computation of net
income:\par\pard\li1800\sb96\sl-322\slmult0\fi464\tx10132 \up0 \expndtw-5\chars
calex100 2010 net income after tax ...\tab \up0 \expndtw-5\charscalex100 R$33,00
0,000\par\pard\li1800\sb100\sl-322\slmult0\fi464 \up0 \expndtw-5\charscalex100 2
010 net income before tax\par\pard\li1800\sb96\sl-322\slmult0\fi773\tx10489 \up0
\expndtw-5\charscalex100 [R$33,000,000 (1 - .20)] ...\tab \up0 \expndtw-5\chars
calex100 41,250,000\par\pard\li1800\sb100\sl-322\slmult0\fi464\tx10485 \up0 \exp
ndtw-5\charscalex100 Add back discontinued operations loss...\tab \up0 \expndtw5\charscalex100 12,000,000\par\pard\li1800\sb96\sl-322\slmult0\fi773\tx10488 \up
0 \expndtw-5\charscalex100 Income before income tax ...\tab \up0 \expndtw-5\char
scalex100 53,250,000\par\pard\li1800\sb100\sl-322\slmult0\fi464\tx10485 \up0 \ex
pndtw-5\charscalex100 Income taxes (20% X R$53,250,000) ...\tab \up0 \expndtw-5\
charscalex100 10,650,000\par\pard\li1800\sb96\sl-322\slmult0\fi464\tx10488 \up0
\expndtw-5\charscalex100 Income from continuing operations ...\tab \up0 \expndtw
-5\charscalex100 42,600,000\par\pard\li1800\sb100\sl-322\slmult0\fi0 \up0 \expnd
tw-5\charscalex100 Discontinued operations:\par\pard\li1800\sb96\sl-322\slmult0\
fi773\tldot\tx7862 \up0 \expndtw-5\charscalex100 Loss from discontinued operatio
ns ...\tab \up0 \expndtw-5\charscalex100 . R$12,000,000\par\pard\li1800\sb100\s
l-322\slmult0\fi773\tldot\tx8619\tx10640 \up0 \expndtw-5\charscalex100 Less: Ap
plicable income tax reduction ...\tab \up0 \expndtw-5\charscalex100 2,400,000\ta
b \up0 \expndtw-5\charscalex100 9,600,000\par\pard\li1800\sb96\sl-322\slmult0\fi
464\tx10132 \up0 \expndtw-5\charscalex100 Net income...\tab \up0 \expndtw-5\char
scalex100 R$33,000,000\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl
-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmul
t0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\par
d\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb4\sl-207\slmult0\fi0\tx8467\tx1145
7 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John
Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub
\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instr
uctor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 425
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arscalex100 Income from continuing operations ...\par\pard\ql \li1288\sb100\sl-3
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\par\pard\ql \li1288\sb96\sl-322\slmult0 \up0 \expndtw-8\charscalex100 Net incom
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\ql \li6432\sb0\sl-322\slmult0 \par\pard\ql \li6432\sb0\sl-322\slmult0 \par\pard
\ql \li6432\sb0\sl-322\slmult0 \par\pard\ql \li6432\sb0\sl-322\slmult0 \par\pard
\ql \li2866\sb128\sl-322\slmult0 \up0 \expndtw-3\charscalex100 R$4.23\ul0\super\
cf20\f21\fs26\ul0\super\cf20\f21\fs25 a\par\pard\ql \li3108\sb100\sl-322\slmult0
\up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs28 (0.96)\ul0\super\cf20
\f21\fs26\ul0\super\cf20\f21\fs25 b\par\pard\ql \li2861\sb96\sl-322\slmult0 \up0
\expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 R$3.27\par\pard\ql \li6432
\sb0\sl-322\slmult0 \par\pard\ql \li20\sb258\sl-322\slmult0 \up0 \expndtw-4\char
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f8\fs28 R$9,600,000 \par\pard\sect\sectd\sbknone \li1579\sb0\sl-252\slmult0\fi27
12\tx8308 \up0 \expndtw-3\charscalex100 = R$4.23*\tab \up0 \expndtw-3\charscalex
100 = R$0.96*\par\pard\sect\sectd\sbknone \li1579\sb0\sl-252\slmult0\fi0\tx6585
\up0 \expndtw-3\charscalex100 10,000,000\tab \up0 \expndtw-3\charscalex100 10,0
00,000\par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb18\sl-322\slmu
lt0 \up0 \expndtw-4\charscalex100 *Rounded \par\pard\li388\sb0\sl-230\slmult0\pa
r\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388
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lt0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard
\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\s
l-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb218\sl-230\slmu
lt0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20
4-26\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 201
1 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nos
upersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (Fo
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ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
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\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 4-11
(20-25 minutes) \par\pard\ql \li5164\sb0\sl-340\slmult0 \par\pard\ql\li5164\ri3
604\sb84\sl-340\slmult0\tx5587 \up0 \expndtw-4\charscalex100 WOODS CORPORATION \
line\tab \up0 \expndtw-4\charscalex100 Income Statement \par\pard\ql \li4219\sb1
5\sl-322\slmult0 \up0 \expndtw-4\charscalex100 For the Year Ended December 31, 2
010\par\pard\sect\sectd\sbknone\cols2\colno1\colw6811\colsr110\colno2\colw5179\c
olsr160\ql \li1799\sb277\sl-322\slmult0 \up0 \expndtw-5\charscalex100 Net sales\
ul0\super\cf20\f21\fs26\ul0\super\cf20\f21\fs25 (a)\ul0\nosupersub\cf7\f8\fs28 .
..\par\pard\ql \li1800\sb19\sl-322\slmult0 \up0 \expndtw-6\charscalex100 Cost of
goods sold\ul0\super\cf20\f21\fs26\ul0\super\cf20\f21\fs25 (b)\ul0\nosupersub\c
f7\f8\fs28 ...\par\pard\ql \li2264\sb14\sl-322\slmult0 \up0 \expndtw-7\charscal
ex100 Gross profit ...\par\pard\ql \li1800\sb19\sl-322\slmult0 \up0 \expndtw-6\c
harscalex100 Selling expenses\ul0\super\cf20\f21\fs26\ul0\super\cf20\f21\fs25 (c
)\ul0\nosupersub\cf7\f8\fs28 ...\par\pard\ql \li1799\sb19\sl-322\slmult0 \up0 \
expndtw-6\charscalex100 Administrative expenses\ul0\super\cf20\f21\fs26\ul0\supe
r\cf20\f21\fs25 (d)\ul0\nosupersub\cf7\f8\fs28 ...\par\pard\qj \li1800\sb0\sl-3
40\slmult0 \par\pard\qj \li1800\ri1044\sb5\sl-340\slmult0 \up0 \expndtw-4\charsc
alex100 Other income and expense... \up0 \expndtw-5\charscalex100 Rent revenue..
.\par\pard\qj \li1800\ri170\sb0\sl-340\slmult0 \up0 \expndtw-4\charscalex100 Inc
ome from operations (interest)... \up0 \expndtw-7\charscalex100 Interest expense
...\par\pard\ql \li1800\ri0\sb0\sl-340\slmult0\tx2264 \up0 \expndtw-4\charscale

x100 Income before income tax... \line\tab \up0 \expndtw-5\charscalex100 Income

tax ($334,000 X .30) ... \line \up0 \expndtw-5\charscalex100 Income from continu
ing operations ... \up0 \expndtw-4\charscalex100 Discontinued operation\par\pard
\ql \li1800\sb8\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Loss on sale of div
ision...\par\pard\qj \li1800\ri304\sb5\sl-340\slmult0\fi464 \up0 \expndtw-8\char
scalex100 Less: Applicable income tax ... \up0 \expndtw-6\charscalex100 Net in
come ...\par\pard\ql \li1828\sb0\sl-322\slmult0 \par\pard\ql \li1828\sb92\sl-322
\slmult0 \up0 \expndtw-4\charscalex100 Earnings per share\par\pard\column \ql \l
i3476\sb277\sl-322\slmult0 \up0 \expndtw-4\charscalex100 $4,062,000\par\pard\ql
\li3631\sb19\sl-322\slmult0 \up0 \expndtw-4\charscalex100 2,665,000\par\pard\ql
\li3630\sb14\sl-322\slmult0 \up0 \expndtw-4\charscalex100 1,397,000\par\pard\ql
\li2017\sb19\sl-322\slmult0 \up0 \expndtw-4\charscalex100 $636,000\par\pard\ql \
li2172\sb19\sl-322\slmult0\tx3636 \up0 \expndtw-4\charscalex100 491,000\tab \up0
\expndtw-4\charscalex100 1,127,000\par\pard\ql \li2060\sb0\sl-207\slmult0 \par\
pard\ql \li20\sb113\sl-207\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub
\cf19\f20\fs18 Au:\ul0\nosupersub\cf2\f3\fs18 Is it correct? Pls confirm\par\pa
rd\ql \li3863\sb0\sl-252\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\c
f7\f8\fs28 240,000\par\pard\ql \li3860\sb0\sl-252\slmult0 \up0 \expndtw-4\charsc
alex100 270,000\par\pard\ql \li3863\sb7\sl-322\slmult0 \up0 \expndtw-4\charscale
x100 510,000\par\pard\ql \li3863\sb19\sl-322\slmult0 \up0 \expndtw-4\charscalex1
00 176,000\par\pard\ql \li3860\sb19\sl-322\slmult0 \up0 \expndtw-4\charscalex100
334,000\par\pard\ql \li3863\sb18\sl-322\slmult0 \up0 \expndtw-4\charscalex100 1
00,200\par\pard\ql \li3860\sb19\sl-322\slmult0 \up0 \expndtw-4\charscalex100 233
,800\par\pard\ql \li2060\sb0\sl-322\slmult0 \par\pard\ql \li2008\sb33\sl-322\slm
ult0 \up0 \expndtw-11\charscalex100 $ 60,000\par\pard\ql \li2317\sb19\sl-322\s
lmult0\tx3921 \up0 \expndtw-4\charscalex100 18,000\tab \up0 \expndtw-4\charscale
x100 (42,000)\par\pard\ql \li3477\sb19\sl-322\slmult0\tx3868 \up0 \expndtw-4\cha
rscalex100 $\tab \up0 \expndtw-4\charscalex100 191,800 \par\pard\sect\sectd\sbkn
one \li2060\sb19\sl-322\slmult0\fi0 \up0 \expndtw-4\charscalex100 ($900,000 $10
par value = 90,000 shares)\par\pard\sect\sectd\sbknone \li2060\sb18\sl-322\slmul
t0\fi203\tldot\tx10953 \up0 \expndtw-4\charscalex100 Income from continuing oper
ations ($233,800 90,000)...\tab \up0 \expndtw-4\charscalex100 $2.60*\par\pard\se
ct\sectd\sbknone \li2060\sb19\sl-322\slmult0\fi203\tldot\tx11026 \up0 \expndtw-4
\charscalex100 Discontinued operations, net of tax...\tab \up0 \expndtw-4\charsc
alex100 (0.47)*\par\pard\sect\sectd\sbknone \li2060\sb77\sl-322\slmult0\fi203\tl
dot\tx10967 \up0 \expndtw-4\charscalex100 Net income...\tab \up0 \expndtw-4\char
scalex100 $2.13\par\pard\ql \li1800\sb180\sl-322\slmult0 \up0 \expndtw-4\charsca
lex100 *Rounded \par\pard\ql \li1800\sb318\sl-322\slmult0 \up0 \expndtw-4\charsc
alex100 Supporting computations \par\pard\ql \li1800\sb298\sl-322\slmult0 \up0 \
expndtw0\charscalex100 (a) Net sales: \par\pard\ql \li2275\sb0\sl-320\slmult0 \u
p0 \expndtw-1\charscalex100 $4,175,000 - $34,000 - $79,000 = $4,062,000 \par\par
d\ql \li1800\sb179\sl-322\slmult0 \up0 \expndtw-2\charscalex100 (b) Cost of good
s sold: \par\pard\qj \li2275\ri1022\sb0\sl-320\slmult0 \up0 \expndtw-1\charscale
x100 $535,000 + ($2,786,000 + $72,000 - $27,000 - $15,000) - $686,000 = \up0 \ex
pndtw-4\charscalex100 $2,665,000 \par\pard\li1828\sb0\sl-207\slmult0\par\pard\li
1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\s
l-207\slmult0\par\pard\li1828\sb10\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \expnd
tw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons,
Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18
1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Onl
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g97}{\bkmkend Pg97}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb274\sl-322\
slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 4-11
(Continued) \par\pard\ql \li360\sb318\sl-322\slmult0 \up0 \expndtw-1\charscalex1
00 (c) Selling expenses: \par\pard\qj \li835\ri1839\sb0\sl-320\slmult0 \up0 \exp
ndtw-4\charscalex100 $284,000 + $83,000 + $69,000 + $54,000 + $93,000 + $36,000
+ $17,000 = \up0 \expndtw-4\charscalex100 $636,000 \par\pard\ql \li360\sb179\sl322\slmult0 \up0 \expndtw-2\charscalex100 (d) Administrative expenses: \par\pard
\ql \li835\sb0\sl-320\slmult0 \up0 \expndtw-4\charscalex100 $346,000 + $33,000 +
$24,000 + $48,000 + $32,000 + $8,000 = $491,000 \par\pard\ql \li360\sb0\sl-322\
slmult0 \par\pard\ql\li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb15\sl-322\slm
ult0 \up0 \expndtw-2\charscalex100 EXERCISE 4-12 (20-25 minutes) \par\pard\li360
\sb0\sl-322\slmult0\par\pard\li360\sb144\sl-322\slmult0\fi0\tx3849 \up0 \expndtw
-4\charscalex100 (a)\tab \up0 \expndtw-4\charscalex100 McENTIRE CORPORATION\par\

pard\li988\sb38\sl-322\slmult0\fi2740 \up0 \expndtw-4\charscalex100 Retained Ear

nings Statement\par\pard\li988\sb38\sl-322\slmult0\fi2102 \up0 \expndtw-4\charsc
alex100 For the Year Ended December 31, 2010\par\pard\li988\sb206\sl-322\slmult0
\fi0\tldot\tx9091 \up0 \expndtw-4\charscalex100 Balance, January 1, as reported
...\tab \up0 \expndtw-4\charscalex100 $225,000*\par\pard\li988\sb38\sl-322\slmul
t0\fi0\tx9295 \up0 \expndtw-4\charscalex100 Correction for depreciation error (n
et of $5,000 tax)...\tab \up0 \expndtw-4\charscalex100 (20,000)\par\pard\li988\s
b38\sl-322\slmult0\fi0 \up0 \expndtw-4\charscalex100 Cumulative decrease in inco
me from change in\par\pard\li988\sb38\sl-322\slmult0\fi513\tx9303 \up0 \expndtw4\charscalex100 inventory methods (net of $9,000 tax) ...\tab \up0 \expndtw-4\ch
arscalex100 (36,000)\par\pard\li988\sb38\sl-322\slmult0\fi0\tx9249 \up0 \expndtw
-4\charscalex100 Balance, January 1, as adjusted ...\tab \up0 \expndtw-4\charsca
lex100 169,000\par\pard\li988\sb38\sl-322\slmult0\fi0\tx9251 \up0 \expndtw-4\cha
rscalex100 Add: Net income ...\tab \up0 \expndtw-4\charscalex100 176,000**\par
\pard\li988\sb38\sl-322\slmult0\fi8260 \up0 \expndtw-5\charscalex100 345,000\par
\pard\li988\sb38\sl-322\slmult0\fi0\tx9251 \up0 \expndtw-5\charscalex100 Less:
Dividends declared...\tab \up0 \expndtw-5\charscalex100 100,000\par\pard\li988\
sb33\sl-322\slmult0\fi0\tldot\tx9096 \up0 \expndtw-5\charscalex100 Balance, Dece
mber 31 ...\tab \up0 \expndtw-5\charscalex100 $245,000\par\pard\qj \li979\ri3830
\sb263\sl-400\slmult0\fi129 \up0 \expndtw-3\charscalex100 *($40,000 + $125,000 +
$160,000) - ($50,000 + $50,000) \up0 \expndtw-3\charscalex100 **[$220,000 - (20
% X $220,000)] \par\pard\ql \li360\sb0\sl-400\slmult0 \par\pard\ql\li360\ri1510\
sb1\sl-400\slmult0\tx988\tx988\tx988 \up0 \expndtw-3\charscalex100 (b) Total r
etained earnings would still be reported as $245,000. A restriction \line\tab \u
p0 \expndtw-7\charscalex100 does not affect total retained earnings; it merely l
abels part of the retained \line \tab \up0 \expndtw-7\charscalex100 earnings as
being unavailable for dividend distribution. Retained earnings \line \tab \up0 \
expndtw-9\charscalex100 would be reported as follows: \par\pard\ql \li1099\sb265
\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Retained earnings: \par\pard\li157
4\sb90\sl-322\slmult0\fi0\tx9101 \up0 \expndtw-7\charscalex100 Appropriated ...\
tab \up0 \expndtw-7\charscalex100 $ 70,000\par\pard\li1574\sb76\sl-322\slmult0
\fi0\tx9255 \up0 \expndtw-7\charscalex100 Unappropriated ...\tab \up0 \expndtw-7
\charscalex100 175,000\par\pard\li1574\sb72\sl-322\slmult0\fi417\tx9100 \up0 \ex
pndtw-7\charscalex100 Total ...\tab \up0 \expndtw-7\charscalex100 $245,000\par\p
ard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb
0\sl-230\slmult0\par\pard\li388\sb144\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \exp
ndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 4-28\tab \up0 \expndtw-2\charsc
alex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solut
ions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g98}{\bkmkend Pg98}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb274\sl-322
\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 4-13
(15-20 minutes) \par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb2
96\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Net income: \par\pard\li1799\sb1
15\sl-322\slmult0\fi464\tx10123 \up0 \expndtw-4\charscalex100 Income before inco
me tax...\tab \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf18\f19\fs28 \u8364
?\ul0\nosupersub\cf7\f8\fs28 21,650,000\par\pard\li1799\sb95\sl-322\slmult0\fi46
4\tx10418 \up0 \expndtw-4\charscalex100 Income tax (35% X \ul0\nosupersub\cf18\f
19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 21,650,000) ...\tab \up0 \expndtw-4\c
harscalex100 7,577,500\par\pard\li1799\sb101\sl-322\slmult0\fi464\tx10262 \up0 \
expndtw-4\charscalex100 Income from continuing operations ...\tab \up0 \expndtw4\charscalex100 14,072,500\par\pard\li1799\sb95\sl-322\slmult0\fi464 \up0 \expnd
tw-4\charscalex100 Discontinued operations\par\pard\li1799\sb101\sl-322\slmult0\
fi928\tldot\tx8524 \up0 \expndtw-4\charscalex100 Loss before income tax...\tab \
up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersu
b\cf7\f8\fs28 3,225,000\par\pard\li1799\sb95\sl-322\slmult0\fi928\tldot\tx8665\t
x10325 \up0 \expndtw-4\charscalex100 Less: Applicable income tax (35%) ...\tab
\up0 \expndtw-4\charscalex100 1,128,750\tab \up0 \expndtw-4\charscalex100 (2,09
6,250)\par\pard\li1799\sb101\sl-322\slmult0\fi464\tx10123 \up0 \expndtw-4\charsc
alex100 Net income...\tab \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf18\f19
\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 11,976,250\par\pard\li1799\sb0\sl-322\s
lmult0\par\pard\li1799\sb234\sl-322\slmult0\fi0\tx10123\tx10649 \up0 \expndtw-4\
charscalex100 Preference dividends declared: ...\tab \up0 \expndtw-4\charscalex1
00 \ul0\nosupersub\cf18\f19\fs28 \u8364?\tab \up0 \expndtw-4\charscalex100 \ul0\
nosupersub\cf7\f8\fs28 860,000\par\pard\li1799\sb0\sl-322\slmult0\par\pard\li179
9\sb235\sl-322\slmult0\fi0\tx10416 \up0 \expndtw-4\charscalex100 Weighted averag
e shares outstanding ...\tab \up0 \expndtw-4\charscalex100 4,000,000\par\pard\li
1799\sb0\sl-322\slmult0\par\pard\li1799\sb196\sl-322\slmult0\fi0 \up0 \expndtw-4
\charscalex100 Earnings per share\par\pard\li1799\sb100\sl-322\slmult0\fi464\tx1

0824 \up0 \expndtw-4\charscalex100 Income from continuing operations ...\tab \up

0 \expndtw-4\charscalex100 \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\
cf7\f8\fs28 3.30*\par\pard\li1799\sb96\sl-322\slmult0\fi464\tx10863 \up0 \expndt
w-4\charscalex100 Discontinued operations, net of tax...\tab \up0 \expndtw-4\cha
rscalex100 (0.52)**\par\pard\li1799\sb100\sl-322\slmult0\fi464\tx10838 \up0 \exp
ndtw-4\charscalex100 Net income...\tab \up0 \expndtw-4\charscalex100 \ul0\nosupe
rsub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 2.78***\par\pard\li1799\sb
0\sl-322\slmult0\par\pard\li1799\sb134\sl-322\slmult0\fi225 \up0 \expndtw-4\char
scalex100 *(\ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 14,
072,500 - \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 860,0
00) 4,000,000. (Rounded)\par\pard\li1799\sb100\sl-322\slmult0\fi115 \up0 \expndt
w-4\charscalex100 **\ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\
fs28 2,096,250 4,000,000. (Rounded)\par\pard\li1799\sb96\sl-322\slmult0\fi0 \up0
\expndtw-4\charscalex100 ***(\ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupers
ub\cf7\f8\fs28 11,976,250 - \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub
\cf7\f8\fs28 860,000) 4,000,000.\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1
828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl
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t0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\par
d\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\s
b0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\
slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\pa
r\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1
828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl
-207\slmult0\par\pard\li1828\sb183\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \expnd
tw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons,
Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18
1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Onl
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{\shp {\*\shpinst\shpleft10838\shptop8735\shpright11520\shpbottom8755\shpfhdr0\s
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g99}{\bkmkend Pg99}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex10
0 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt {\
ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test ba
nk, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb274\sl-322\
slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 4-14
(15-20 minutes) \par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\sb142\sl-322\s
lmult0\fi0\tx9146 \up0 \expndtw-4\charscalex100 (a)\tab \up0 \expndtw-4\charscal
ex100 2010\par\pard\li360\sb38\sl-322\slmult0\fi720\tx8865 \up0 \expndtw-4\chars
calex100 Income before income tax ...\tab \up0 \expndtw-4\charscalex100 $460,000
\par\pard\li360\sb38\sl-322\slmult0\fi720\tx9020 \up0 \expndtw-4\charscalex100 I
ncome tax (35%)...\tab \up0 \expndtw-4\charscalex100 161,000\par\pard\li360\sb38
\sl-322\slmult0\fi720\tx8865 \up0 \expndtw-4\charscalex100 Net Income ...\tab \u
p0 \expndtw-4\charscalex100 $299,000\par\pard\li360\sb0\sl-322\slmult0\par\pard\
li360\sb76\sl-322\slmult0\fi0 \up0 \expndtw-4\charscalex100 (b)
Cumulative ef
fect for years prior to 2010:\par\pard\li1190\sb0\sl-322\slmult0\par\pard\li1190
\sb76\sl-322\slmult0\fi1209\tx7209 \up0 \expndtw-4\charscalex100 Weighted\tab \u
p0 \expndtw-4\charscalex100 Tax Rate\par\pard\li1190\sb38\sl-322\slmult0\fi0\tx2
477\tx4365\tx5615\tx7456 \up0 \expndtw-4\charscalex100 Year\tab \up0 \expndtw-4\
charscalex100 Average\tab \up0 \expndtw-4\charscalex100 FIFO\tab \up0 \expndtw-4

\charscalex100 Difference\tab \up0 \expndtw-4\charscalex100 (35%)

Net Effect
\par\pard\li1190\sb38\sl-322\slmult0\fi0\tx2438\tx4098\tx5836 \up0 \expndtw-4\ch
arscalex100 2008\tab \up0 \expndtw-4\charscalex100 $370,000\tab \up0 \expndtw-4\
charscalex100 $395,000\tab \up0 \expndtw-4\charscalex100 $25,000\par\pard\li1190
\sb38\sl-322\slmult0\fi0\tx2591\tx4252\tx5996 \up0 \expndtw-4\charscalex100 2009
\tab \up0 \expndtw-4\charscalex100 390,000\tab \up0 \expndtw-4\charscalex100 420
,000\tab \up0 \expndtw-4\charscalex100 30,000\par\pard\li360\sb38\sl-322\slmult0
\fi4238\tx5836\tx7276\tx8865 \up0 \expndtw-4\charscalex100 Total\tab \up0 \expnd
tw-4\charscalex100 $55,000\tab \up0 \expndtw-4\charscalex100 $19,250\tab \up0 \e
xpndtw-4\charscalex100 $35,750\par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\
sb76\sl-322\slmult0\fi0\tx5368\tx6895\tx8431 \up0 \expndtw-4\charscalex100 (c)\t
ab \up0 \expndtw-4\charscalex100 2010\tab \up0 \expndtw-4\charscalex100 2009\tab
\up0 \expndtw-4\charscalex100 2008\par\pard\li360\sb38\sl-322\slmult0\fi724\tx5
121\tx6652\tx8183 \up0 \expndtw-4\charscalex100 Income before income tax\tab \up
0 \expndtw-4\charscalex100 $460,000\tab \up0 \expndtw-4\charscalex100 $420,000\t
ab \up0 \expndtw-4\charscalex100 $395,000\par\pard\li360\sb38\sl-322\slmult0\fi7
24\tx5276\tx6807\tx8338 \up0 \expndtw-4\charscalex100 Income tax (35%)\tab \up0
\expndtw-4\charscalex100 161,000\tab \up0 \expndtw-4\charscalex100 147,000\tab \
up0 \expndtw-4\charscalex100 138,250\par\pard\li360\sb38\sl-322\slmult0\fi724\tx
5121\tx6652\tx8184 \up0 \expndtw-4\charscalex100 Net income\tab \up0 \expndtw-4\
charscalex100 $299,000\tab \up0 \expndtw-4\charscalex100 $273,000\tab \up0 \expn
dtw-4\charscalex100 $256,750\par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\
li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb108\sl-322\slmult0 \up0 \expndtw-2
\charscalex100 EXERCISE 4-15 (15-20 minutes) \par\pard\ql \li3350\sb0\sl-322\slm
ult0 \par\pard\ql\li3350\sb76\sl-322\slmult0 \up0 \expndtw-4\charscalex100 ARMST
RONG CORPORATION \par\pard\ql \li1540\sb38\sl-322\slmult0 \up0 \expndtw-4\charsc
alex100 Income Statement and Comprehensive Income Statement \par\pard\ql \li2779
\sb38\sl-322\slmult0 \up0 \expndtw-4\charscalex100 For the Year Ended December 3
1, 2010\par\pard\sect\sectd\sbknone\cols2\colno1\colw8331\colsr160\colno2\colw36
09\colsr160\ql \li360\sb294\sl-322\slmult0 \up0 \expndtw-8\charscalex100 Sales .
..\par\pard\ql \li360\sb38\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Cost of
goods sold...\par\pard\ql \li360\sb38\sl-322\slmult0 \up0 \expndtw-6\charscalex1
00 Gross profit ...\par\pard\ql \li360\sb38\sl-322\slmult0 \up0 \expndtw-5\chars
calex100 Selling and administrative expenses ...\par\pard\ql \li360\sb38\sl-322\
slmult0 \up0 \expndtw-9\charscalex100 Net income ...\par\pard\ql \li360\sb0\sl-3
22\slmult0 \par\pard\ql \li360\sb71\sl-322\slmult0 \up0 \expndtw-9\charscalex100
Net income ...\par\pard\ql \li360\sb101\sl-322\slmult0 \up0 \expndtw-5\charscal
ex100 Unrealized holding gain ...\par\pard\ql \li360\sb95\sl-322\slmult0 \up0 \e
xpndtw-5\charscalex100 Comprehensive income ...\par\pard\ql \li388\sb0\sl-230\sl
mult0 \par\pard\ql \li388\sb0\sl-230\slmult0 \par\pard\ql \li388\sb0\sl-230\slmu
lt0 \par\pard\ql \li388\sb0\sl-230\slmult0 \par\pard\ql \li388\sb87\sl-230\slmul
t0\tx1847 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 4-30\tab \up
0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley
& Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\
f3\fs18 1/e, Solutions Manual\par\pard\column \ql \li577\sb294\sl-322\slmult0 \
up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 $1,200,000\par\pard\ql
\li963\sb38\sl-322\slmult0 \up0 \expndtw-4\charscalex100 720,000\par\pard\ql \li
960\sb38\sl-322\slmult0 \up0 \expndtw-4\charscalex100 480,000\par\pard\ql \li963
\sb38\sl-322\slmult0 \up0 \expndtw-4\charscalex100 320,000\par\pard\ql \li577\sb
38\sl-322\slmult0\tx969 \up0 \expndtw-4\charscalex100 $\tab \up0 \expndtw-4\char
scalex100 160,000\par\pard\ql \li9048\sb0\sl-322\slmult0 \par\pard\ql \li577\sb7
1\sl-322\slmult0\tx969 \up0 \expndtw-4\charscalex100 $\tab \up0 \expndtw-4\chars
calex100 160,000\par\pard\ql \li1118\sb101\sl-322\slmult0 \up0 \expndtw-4\charsc
alex100 15,000\par\pard\ql \li577\sb95\sl-322\slmult0\tx969 \up0 \expndtw-4\char
scalex100 $\tab \up0 \expndtw-4\charscalex100 175,000\par\pard\ql \li8491\sb0\sl
-207\slmult0 \par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl
-207\slmult0 \par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li20\sb198\sl
-207\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 (For Inst
ructor Use Only)

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{\shp {\*\shpinst\shpleft5616\shptop4660\shpright6974\shpbottom4680\shpfhdr0\shp
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{\shp {\*\shpinst\shpleft8572\shptop4660\shpright9873\shpbottom4680\shpfhdr0\shp
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{\shp {\*\shpinst\shpleft9048\shptop11030\shpright10430\shpbottom11050\shpfhdr0\
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{\shp {\*\shpinst\shpleft9048\shptop13674\shpright10430\shpbottom13694\shpfhdr0\
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{\shp {\*\shpinst\shpleft9048\shptop13650\shpright10430\shpbottom13670\shpfhdr0\
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g100}{\bkmkend Pg100}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb274\sl-3
22\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 416 (15-20 minutes) \par\pard\ql \li8198\sb0\sl-253\slmult0 \par\pard\ql\li8198\s
b0\sl-253\slmult0 \par\pard\ql\li8198\sb9\sl-253\slmult0 \up0 \expndtw-3\charsca
lex100 \ul0\nosupersub\cf8\f9\fs22 Unrealized Gains on \par\pard\li1800\sb113\sl
-253\slmult0\fi3398\tx6825\tx8323\tx10987 \up0 \expndtw-2\charscalex100 Share\ta
b \up0 \expndtw-2\charscalex100 Retained\tab \up0 \expndtw-2\charscalex100 Avail
able-for-Sale\tab \up0 \expndtw-2\charscalex100 Total\par\pard\li1800\sb107\sl-2
53\slmult0\fi2779\tx6816\tx8385\tx10915 \up0 \expndtw-2\charscalex100 Capital\u8
212?Ordinary\tab \up0 \expndtw-2\charscalex100 Earnings\tab \up0 \expndtw-2\char
scalex100 Financial Assets\tab \up0 \expndtw-2\charscalex100 Equity\par\pard\li1
800\sb237\sl-253\slmult0\fi38\tx5044\tx6864\tx8932\tx10833 \up0 \expndtw-2\chars
calex100 Beginning balance\tab \up0 \expndtw-2\charscalex100 $350,000\tab \up0 \
expndtw-2\charscalex100 $ 90,000\tab \up0 \expndtw-2\charscalex100 $80,000\tab
\up0 \expndtw-2\charscalex100 $520,000\par\pard\li1800\sb107\sl-253\slmult0\fi2
78 \up0 \expndtw-2\charscalex100 Total comprehensive\par\pard\li1800\sb107\sl-25
3\slmult0\fi458\tx6974\tx8995\tx10953 \up0 \expndtw-2\charscalex100 income\tab \
up0 \expndtw-2\charscalex100 170,000*\tab \up0 \expndtw-2\charscalex100 (50,000)
\tab \up0 \expndtw-2\charscalex100 120,000\par\pard\li1800\sb107\sl-253\slmult0\
fi38\tx7024\tx10989 \up0 \expndtw-2\charscalex100 Dividends\tab \up0 \expndtw-2\
charscalex100 (10,000)\tab \up0 \expndtw-2\charscalex100 (10,000)\par\pard\li180
0\sb102\sl-253\slmult0\fi38\tx5035\tx6859\tx8932\tx10833 \up0 \expndtw-2\charsca
lex100 Ending balance\tab \up0 \expndtw-2\charscalex100 $350,000\tab \up0 \expnd
tw-2\charscalex100 $250,000\tab \up0 \expndtw-2\charscalex100 $30,000\tab \up0 \
expndtw-2\charscalex100 $630,000\par\pard\li1800\sb0\sl-322\slmult0\par\pard\li1
800\sb112\sl-322\slmult0\fi0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f
8\fs28 *($750,000 - $500,000 - $80,000).\par\pard\li1800\sb0\sl-322\slmult0\par\
pard\li1800\sb0\sl-322\slmult0\par\pard\li1800\sb37\sl-322\slmult0\fi0 \up0 \exp
ndtw-3\charscalex100 EXERCISE 4-17 (30-35 minutes)\par\pard\li1800\sb0\sl-322\sl
mult0\par\pard\li1800\sb33\sl-322\slmult0\fi0\tx6307 \up0 \expndtw-3\charscalex1
00 (a)\tab \up0 \expndtw-3\charscalex100 GIBSON INC.\par\pard\li4627\sb38\sl-322
\slmult0\fi1372 \up0 \expndtw-4\charscalex100 Income Statement\par\pard\li4627\s
b38\sl-322\slmult0\fi0 \up0 \expndtw-4\charscalex100 For the Year Ended December
31, 2010\par\pard\li2510\sb0\sl-322\slmult0\par\pard\li2510\sb0\sl-322\slmult0\

par\pard\li2510\sb9\sl-322\slmult0\fi0\tx10459 \up0 \expndtw-5\charscalex100 Sal

es ...\tab \up0 \expndtw-5\charscalex100 $1,700,000\par\pard\li2510\sb38\sl-322\
slmult0\fi0\tx10846 \up0 \expndtw-5\charscalex100 Cost of goods sold...\tab \up0
\expndtw-5\charscalex100 850,000\par\pard\li2510\sb38\sl-322\slmult0\fi0\tx1084
3 \up0 \expndtw-5\charscalex100 Gross profit ...\tab \up0 \expndtw-5\charscalex1
00 850,000\par\pard\li2510\sb38\sl-322\slmult0\fi0\tldot\tx8894 \up0 \expndtw-5\
charscalex100 Selling expenses...\tab \up0 \expndtw-5\charscalex100 $300,000\par
\pard\li2510\sb38\sl-322\slmult0\fi0\tldot\tx9049\tx10846 \up0 \expndtw-5\charsc
alex100 Administrative expenses ...\tab \up0 \expndtw-5\charscalex100 240,000\ta
b \up0 \expndtw-5\charscalex100 540,000\par\pard\li2519\sb38\sl-322\slmult0\fi83
23 \up0 \expndtw-4\charscalex100 310,000\par\pard\li2519\sb38\sl-322\slmult0\fi0
\up0 \expndtw-4\charscalex100 Other income and expense\par\pard\li2519\sb38\sl322\slmult0\fi820\tldot\tx9206 \up0 \expndtw-4\charscalex100 Gain on sale of pla
nt assets ...\tab \up0 \expndtw-4\charscalex100 95,000\par\pard\li2519\sb38\sl-3
22\slmult0\fi820\tldot\tx9206 \up0 \expndtw-4\charscalex100 Rent revenue...\tab
\up0 \expndtw-4\charscalex100 40,000\par\pard\li2519\sb38\sl-322\slmult0\fi820\t
ldot\tx9126\tx10918 \up0 \expndtw-4\charscalex100 Loss on impairment of land...\
tab \up0 \expndtw-4\charscalex100 (60,000)\tab \up0 \expndtw-4\charscalex100 75,
000\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pa
rd\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\
sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207
\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\p
ar\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li
1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\s
l-207\slmult0\par\pard\li1828\sb9\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \expndt
w-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons,
Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18
1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only
)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 4-31
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g101}{\bkmkend Pg101}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb274\sl-32
2\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 4-1
7 (Continued) \par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\sb42\sl-322\slmu
lt0\fi830\tx9326 \up0 \expndtw-5\charscalex100 Income before income tax...\tab \
up0 \expndtw-5\charscalex100 385,000\par\pard\li360\sb38\sl-322\slmult0\fi830\tx
9327 \up0 \expndtw-5\charscalex100 Income tax ...\tab \up0 \expndtw-5\charscalex
100 119,000\par\pard\li360\sb38\sl-322\slmult0\fi830\tx9326 \up0 \expndtw-5\char
scalex100 Income from continuing operations ...\tab \up0 \expndtw-5\charscalex10
0 266,000\par\pard\li360\sb38\sl-322\slmult0\fi830 \up0 \expndtw-5\charscalex100
Discontinued operations\par\pard\li360\sb38\sl-322\slmult0\fi1550\tldot\tx7680
\up0 \expndtw-5\charscalex100 Loss on discontinued operations ...\tab \up0 \expn
dtw-5\charscalex100 $ 75,000\par\pard\li360\sb38\sl-322\slmult0\fi1550\tldot\t
x7989\tx9395 \up0 \expndtw-5\charscalex100 Less: Applicable income tax reducti
on ...\tab \up0 \expndtw-5\charscalex100 25,500\tab \up0 \expndtw-5\charscalex10
0 (49,500)\par\pard\li360\sb38\sl-322\slmult0\fi830\tx9326 \up0 \expndtw-5\chars
calex100 Net income...\tab \up0 \expndtw-5\charscalex100 216,500\par\pard\li360\
sb38\sl-322\slmult0\fi830 \up0 \expndtw-5\charscalex100 Other comprehensive inco
me\par\pard\li360\sb38\sl-322\slmult0\fi1550\tx9482 \up0 \expndtw-5\charscalex10
0 Unrealized holding gain ...\tab \up0 \expndtw-5\charscalex100 15,000\par\pard\
li360\sb38\sl-322\slmult0\fi1550\tx9172 \up0 \expndtw-5\charscalex100 Comprehens
ive income ...\tab \up0 \expndtw-5\charscalex100 $231,500\par\pard\li360\sb0\sl322\slmult0\par\pard\li360\sb76\sl-322\slmult0\fi820 \up0 \expndtw-5\charscalex1
00 Earnings per share:\par\pard\li360\sb38\sl-322\slmult0\fi1540 \up0 \expndtw-5
\charscalex100 Income from continuing operations\par\pard\li360\sb38\sl-322\slmu
lt0\fi1903\tldot\tx9638 \up0 \expndtw-5\charscalex100 ($266,000 100,000) ...\tab
\up0 \expndtw-5\charscalex100 $2.66\par\pard\li360\sb38\sl-322\slmult0\fi1540\t
ldot\tx9720 \up0 \expndtw-5\charscalex100 Loss on discontinued operations, net o
f tax ...\tab \up0 \expndtw-5\charscalex100 (0.49)\par\pard\li360\sb33\sl-322\sl
mult0\fi1540\tldot\tx9638 \up0 \expndtw-5\charscalex100 Net income ($216,500 1
00,000) ...\tab \up0 \expndtw-5\charscalex100 $2.17\par\pard\li360\sb0\sl-322\sl
mult0\par\pard\li360\sb143\sl-322\slmult0\fi0\tx4857 \up0 \expndtw-5\charscalex1
00 (b)\tab \up0 \expndtw-5\charscalex100 GIBSON INC.\par\pard\li1070\sb38\sl-322
\slmult0\fi2755 \up0 \expndtw-5\charscalex100 Retained Earnings Statement\par\pa
rd\li1070\sb38\sl-322\slmult0\fi2116 \up0 \expndtw-5\charscalex100 For the Year
Ended December 31, 2010\par\pard\li1070\sb288\sl-322\slmult0\fi0\tldot\tx9172 \u
p0 \expndtw-5\charscalex100 Retained earnings, January 1 ...\tab \up0 \expndtw-5
\charscalex100 $600,000\par\pard\li1070\sb38\sl-322\slmult0\fi0\tldot\tx9327 \up
0 \expndtw-5\charscalex100 Add:
Net income ...\tab \up0 \expndtw-5\charscal
ex100 216,500\par\pard\li1070\sb38\sl-322\slmult0\fi8256 \up0 \expndtw-5\charsca
lex100 816,500\par\pard\li1070\sb38\sl-322\slmult0\fi0\tldot\tx9326 \up0 \expndt
w-5\charscalex100 Less: Dividends declared...\tab \up0 \expndtw-5\charscalex10
0 150,000\par\pard\li1070\sb33\sl-322\slmult0\fi0\tldot\tx9172 \up0 \expndtw-5\c
harscalex100 Retained earnings, December 31...\tab \up0 \expndtw-5\charscalex100
$666,500\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\pa
r\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388
\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\
slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\
pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\s
b0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\sl
mult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pa
rd\li388\sb0\sl-230\slmult0\par\pard\li388\sb135\sl-230\slmult0\fi0\tx1852\tx849
1 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 4-32\tab \up0 \expnd

tw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons,

Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18
1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Onl
y)
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bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb274\sl-3
22\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 418 (10-15 minutes) \par\pard\ql \li5918\sb0\sl-322\slmult0 \par\pard\ql\li5918\s
b16\sl-322\slmult0 \up0 \expndtw-4\charscalex100 HASBRO INC. \par\pard\ql \li474
2\sb18\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Statement of Changes in Equi

ty \par\pard\ql \li4300\sb18\sl-322\slmult0 \up0 \expndtw-4\charscalex100 For th

e year ended December 31, 2010 \par\pard\li1833\sb276\sl-322\slmult0\fi3283\tx77
95 \up0 \expndtw-4\charscalex100 Share\tab \up0 \expndtw-4\charscalex100 Unreali
zed gains on\par\pard\li1833\sb19\sl-322\slmult0\fi3067\tx6407\tx7934\tx10833 \u
p0 \expndtw-4\charscalex100 Capital\u8212?\tab \up0 \expndtw-4\charscalex100 Ret
ained\tab \up0 \expndtw-4\charscalex100 Available-for-Sale\tab \up0 \expndtw-4\c
harscalex100 Total\par\pard\li1833\sb14\sl-322\slmult0\fi3091\tx6398\tx8013\tx10
742 \up0 \expndtw-4\charscalex100 Ordinary\tab \up0 \expndtw-4\charscalex100 Ear
nings\tab \up0 \expndtw-4\charscalex100 Financial Assets\tab \up0 \expndtw-4\cha
rscalex100 Equity\par\pard\li1833\sb19\sl-322\slmult0\fi0\tx4943\tx6590\tx8586\t
x10583 \up0 \expndtw-4\charscalex100 Beginning balance\tab \up0 \expndtw-4\chars
calex100 $300,000\tab \up0 \expndtw-4\charscalex100 $20,000\tab \up0 \expndtw-4\
charscalex100 $50,000\tab \up0 \expndtw-4\charscalex100 $370,000\par\pard\li1833
\sb264\sl-322\slmult0\fi0\tx5256\tx10896 \up0 \expndtw-4\charscalex100 Capital s
hares\tab \up0 \expndtw-4\charscalex100 30,000\tab \up0 \expndtw-4\charscalex100
30,000\par\pard\li1833\sb18\sl-322\slmult0\fi0 \up0 \expndtw-4\charscalex100 To
tal comprehensive\par\pard\li1833\sb19\sl-322\slmult0\fi232\tx6590\tx8793\tx1089
6 \up0 \expndtw-4\charscalex100 income\tab \up0 \expndtw-4\charscalex100 100,000
\tab \up0 \expndtw-4\charscalex100 (5,000)\tab \up0 \expndtw-4\charscalex100 95,
000\par\pard\li1833\sb19\sl-322\slmult0\fi0\tx6814\tx10967 \up0 \expndtw-4\chars
calex100 Dividends\tab \up0 \expndtw-4\charscalex100 (9,000)\tab \up0 \expndtw-4
\charscalex100 (9,000)\par\pard\li1833\sb19\sl-322\slmult0\fi0\tx4943\tx6436\tx8
587\tx10603 \up0 \expndtw-4\charscalex100 Ending balance\tab \up0 \expndtw-4\cha
rscalex100 $330,000\tab \up0 \expndtw-4\charscalex100 $111,000\tab \up0 \expndtw
-4\charscalex100 $45,000\tab \up0 \expndtw-4\charscalex100 $486,000\par\pard\li1
828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl
-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmul
t0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\par
d\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\s
b0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\
slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\pa
r\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1
828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl
-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmul
t0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\par
d\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\s
b0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\
slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\pa
r\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1
828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl
-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmul
t0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\par
d\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\s
b0\sl-207\slmult0\par\pard\li1828\sb98\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \e
xpndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & S
ons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\f
s18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use
Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 4-33
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sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Problem
4-1\ul0\nosupersub\cf9\f10\fs22
(Time 5-10 minutes) \par\pard\qj \li360\ri16
24\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex104 Purpose--to provide the stude
nt with an opportunity to indicate where various transactions would be \up0 \exp
ndtw-2\charscalex100 reported on the Statement of Comprehensive income or the St
atement of Retained Earnings. \par\pard\ql \li360\sb228\sl-253\slmult0 \up0 \exp
ndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Problem 4-2 \ul0\nosupersub\cf
9\f10\fs22 (Time 30-35 minutes) \par\pard\qj \li360\ri1621\sb0\sl-240\slmult0 \
up0 \expndtw0\charscalex104 Purpose\u8212?to provide the student with an opportu
nity to prepare an income statement and a retained \up0 \expndtw0\charscalex105
earnings statement. A number of special items such as loss from discontinued ope
rations, unusual \up0 \expndtw-2\charscalex100 items, and ordinary gains and los
ses are presented in the problem for analysis purposes. \par\pard\ql \li360\sb22
8\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Probl
em 4-3 \ul0\nosupersub\cf9\f10\fs22 (Time 25-30 minutes) \par\pard\qj \li360\r
i1612\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex100 Purpose\u8212?to provide t
he student with an opportunity to prepare an income statement and a retaine
d \line \up0 \expndtw-1\charscalex100 earnings statement. The student must
determine through analysis the ending balance in retained \line \up0 \exp
ndtw-4\charscalex100 earnings. \par\pard\ql \li360\sb228\sl-253\slmult0 \up0 \ex
pndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Problem 4-4 \ul0\nosupersub\c
f9\f10\fs22 (Time 30-40 minutes) \par\pard\qj \li360\ri1579\sb0\sl-240\slmult0
\up0 \expndtw-2\charscalex100 Purpose\u8212?to provide the student with an oppor
tunity to analyze a number of transactions and to prepare a \up0 \expndtw0\chars
calex100 partial income statement. The problem includes discontinued operations
and the cumulative effect of a \up0 \expndtw-4\charscalex100 change in accountin
g principle. \par\pard\ql \li360\sb228\sl-253\slmult0 \up0 \expndtw-3\charscalex
100 \ul0\nosupersub\cf8\f9\fs22 Problem 4-5\ul0\nosupersub\cf9\f10\fs22
(Time
30-40 minutes) \par\pard\qj \li360\ri1561\sb0\sl-240\slmult0 \up0 \expndtw0\cha
rscalex103 Purpose\u8212?to provide the student with the opportunity to prepare

an income statement and a retained \line \up0 \expndtw0\charscalex100 earnings s

tatement from the same underlying information. A substantial number of operating
expenses \line \up0 \expndtw-3\charscalex100 must be reported in this problem u
nlike Problem 4-1. As a consequence, the problem is time-consuming. \par\pard\ql
\li360\sb228\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f
9\fs22 Problem 4-6\ul0\nosupersub\cf9\f10\fs22
(Time 20-25 minutes) \par\pard
\qj \li360\ri1620\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex102 Purpose\u8212?
to provide the student with a problem on the income statement treatme
nt of (1) an \up0 \expndtw0\charscalex100 impairment of intangibles, (2) a lo
ss on sale of equipment, (3) a correction of an error, and (4) earnings \up0 \ex
pndtw0\charscalex100 per share. The student is required not only to identify the
proper income statement treatment but also to \up0 \expndtw-3\charscalex100 pro
vide the rationale for such treatment. \par\pard\ql \li360\sb228\sl-253\slmult0
\up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Problem 4-7\ul0\nosupe
rsub\cf9\f10\fs22
(Time 25-35 minutes) \par\pard\qj \li360\ri1620\sb0\sl-240\
slmult0 \up0 \expndtw-1\charscalex100 Purpose\u8212?to provide the student with
an opportunity to prepare a retained earnings statement. A number \up0 \expndtw0
\charscalex100 of special items must be reclassified and reported in the income
statement. This problem illustrates the \up0 \expndtw0\charscalex100 fact that
ending retained earnings is unaffected by the choice of disclosing it
ems in the income \up0 \expndtw-2\charscalex100 statement or the retained ear
nings statement, although the income reported would be different. \par\pard\ql \
li360\sb228\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\
fs22 Problem 4-8\ul0\nosupersub\cf9\f10\fs22
(Time 25-35 minutes) \par\pard\q
j \li360\ri1622\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex100 Purpose\u8212?to
provide the student with a problem to determine the reporting of several items,
which may \up0 \expndtw-2\charscalex100 get special treatment as irregular item
s. This is a good problem for a group assignment. \par\pard\li388\sb0\sl-230\slm
ult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\par
d\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\
sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmul
t0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\
li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl
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\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb71\sl-230\slmult0\fi0\tx1852
\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 4-34\tab \up0
\expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley &
Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3
\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor U
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pndtw0\charscalex102 4.\tab \up0 \expndtw0\charscalex102 C\par\pard\li1800\sb234
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457 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 Joh
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Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupers
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4-35
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mult0\tx4204 \up0 \expndtw-4\charscalex100 DICKINSON COMPANY \line\tab \up0 \exp
ndtw-4\charscalex100 Income Statement \par\pard\ql \li2832\sb48\sl-322\slmult0 \
up0 \expndtw-4\charscalex100 For the Year Ended December 31, 2010 \par\pard\li36
0\sb313\sl-322\slmult0\fi0\tx8779 \up0 \expndtw-5\charscalex100 Sales ...\tab \u
p0 \expndtw-5\charscalex100 $25,000,000\par\pard\li360\sb57\sl-322\slmult0\fi0\t
x8934 \up0 \expndtw-5\charscalex100 Cost of goods sold...\tab \up0 \expndtw-5\ch
arscalex100 16,000,000\par\pard\li360\sb62\sl-322\slmult0\fi0\tx9086 \up0 \expnd
tw-5\charscalex100 Gross profit ...\tab \up0 \expndtw-5\charscalex100 9,000,000\
par\pard\li360\sb58\sl-322\slmult0\fi0\tx9088 \up0 \expndtw-5\charscalex100 Sell
ing and administrative expenses ...\tab \up0 \expndtw-5\charscalex100 4,700,000\
par\pard\li360\sb114\sl-322\slmult0\fi8726 \up0 \expndtw-5\charscalex100 4,300,0
00\par\pard\li360\sb62\sl-322\slmult0\fi0 \up0 \expndtw-5\charscalex100 Other in
come and expense\par\pard\li360\sb58\sl-322\slmult0\fi830\tldot\tx7075 \up0 \exp
ndtw-5\charscalex100 Gain on the sale of investments ...\tab \up0 \expndtw-5\cha
rscalex100 $ 110,000\par\pard\li360\sb57\sl-322\slmult0\fi830\tx7292 \up0 \exp
ndtw-5\charscalex100 Loss due to flood damage\tab \up0 \expndtw-5\charscalex100
(390,000)\par\pard\li360\sb57\sl-322\slmult0\fi830\tldot\tx7292\tx8996 \up0 \exp
ndtw-5\charscalex100 Write-off of goodwill...\tab \up0 \expndtw-5\charscalex100
(820,000)\tab \up0 \expndtw-5\charscalex100 (1,100,000)\par\pard\li360\sb57\sl-3
22\slmult0\fi0\tx9086 \up0 \expndtw-5\charscalex100 Income from operations ...\t
ab \up0 \expndtw-5\charscalex100 3,200,000\par\pard\li360\sb57\sl-322\slmult0\fi
0\tx9475 \up0 \expndtw-5\charscalex100 Interest expense...\tab \up0 \expndtw-5\c
harscalex100 70,000\par\pard\li360\sb62\sl-322\slmult0\fi0\tx9086 \up0 \expndtw5\charscalex100 Income before income tax ...\tab \up0 \expndtw-5\charscalex100 3
,130,000\par\pard\li360\sb58\sl-322\slmult0\fi0\tx9088 \up0 \expndtw-5\charscale
x100 Income tax...\tab \up0 \expndtw-5\charscalex100 1,244,000\par\pard\li360\sb
57\sl-322\slmult0\fi0\tx9086 \up0 \expndtw-5\charscalex100 Income from continuin
g operations...\tab \up0 \expndtw-5\charscalex100 1,886,000\par\pard\li360\sb57\
sl-322\slmult0\fi0 \up0 \expndtw-5\charscalex100 Discontinued operations\par\par
d\li360\sb57\sl-322\slmult0\fi830\tldot\tx7550 \up0 \expndtw-5\charscalex100 Los
s on operations, net of tax ...\tab \up0 \expndtw-5\charscalex100 90,000\par\par
d\li360\sb57\sl-322\slmult0\fi830\tldot\tx7393\tx9137 \up0 \expndtw-5\charscalex
100 Loss on disposal, net of tax ...\tab \up0 \expndtw-5\charscalex100 440,000\t
ab \up0 \expndtw-5\charscalex100 (530,000)\par\pard\li360\sb62\sl-322\slmult0\fi
0\tx8779 \up0 \expndtw-5\charscalex100 Net income ...\tab \up0 \expndtw-5\charsc
alex100 $ 1,356,000\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-23
0\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\pa
r\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388
\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\
slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\
pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\s
b0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\sl
mult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pa
rd\li388\sb0\sl-230\slmult0\par\pard\li388\sb50\sl-230\slmult0\fi0\tx1852\tx8491
\up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 4-36\tab \up0 \expndt
w-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons,
Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18
1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only
)
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l-322\slmult0 \up0 \expndtw-4\charscalex100 Earnings per share:\par\pard\sect\se
ctd\sbknone\cols2\colno1\colw9310\colsr160\colno2\colw2630\colsr160\ql \li2519\s
b115\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Income from continuing operati
ons...\par\pard\ql \li2520\sb95\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Dis
continued operations\par\pard\ql \li3239\sb101\sl-322\slmult0 \up0 \expndtw-5\ch
arscalex100 Loss on operations, net of tax ...\par\pard\ql \li3240\sb95\sl-322\s
lmult0 \up0 \expndtw-4\charscalex100 Loss on disposal, net of tax...\par\pard\ql
\li2520\sb101\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Net income...\par\pa
rd\ql \li1915\sb0\sl-322\slmult0 \par\pard\ql \li1915\sb0\sl-322\slmult0 \par\pa
rd\ql \li1915\sb95\sl-322\slmult0 \up0 \expndtw-1\charscalex100 \ul0\super\cf20\
f21\fs26\ul0\super\cf20\f21\fs25 a\ul0\nosupersub\cf7\f8\fs28 $1,886,000 - $80,0
00\par\pard\column \ql \li1590\sb115\sl-322\slmult0 \up0 \expndtw-3\charscalex10
0 $3.61\ul0\super\cf20\f21\fs26\ul0\super\cf20\f21\fs25 a\par\pard\ql \li9470\sb
0\sl-322\slmult0 \par\pard\ql \li20\sb196\sl-322\slmult0 \up0 \expndtw-4\charsca
lex100 \ul0\nosupersub\cf7\f8\fs28 $(0.18)\par\pard\ql \li179\sb95\sl-322\slmult
0\tx1657 \up0 \expndtw-4\charscalex100 (0.88)\tab \up0 \expndtw-4\charscalex100
(1.06)\par\pard\ql \li1580\sb101\sl-322\slmult0 \up0 \expndtw-3\charscalex100 $2
.55\ul0\super\cf20\f21\fs26\ul0\super\cf20\f21\fs25 b \par\pard\sect\sectd\sbkno
ne \ql \li4934\sb0\sl-252\slmult0 \up0 \expndtw0\charscalex100 \ul0\nosupersub\c
f7\f8\fs28 = $3.61 \par\pard\ql \li2337\sb0\sl-252\slmult0 \up0 \expndtw-4\chars
calex100 500,000 shares\par\pard\sect\sectd\sbknone\cols2\colno1\colw4800\colsr1
10\colno2\colw7190\colsr160\qj \li1915\ri0\sb353\sl-431\slmult0\tx2337 \up0 \exp
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500,000 shares\par\pard\column \ql \li4934\sb0\sl-322\slmult0 \par\pard\ql \li44
\sb294\sl-322\slmult0 \up0 \expndtw0\charscalex100 = $2.55\par\pard\ql \li4272\s
b0\sl-417\slmult0 \par\pard\ql \li4272\sb0\sl-417\slmult0 \par\pard\ql \li20\ri3
184\sb86\sl-417\slmult0\fi398 \up0 \expndtw-4\charscalex100 DICKINSON COMPANY \l
ine \up0 \expndtw-4\charscalex100 Retained Earnings Statement \par\pard\sect\sec
td\sbknone \ql \li4272\sb67\sl-322\slmult0 \up0 \expndtw-4\charscalex100 For the
Year Ended December 31, 2010 \par\pard\li1800\sb0\sl-322\slmult0\par\pard\li180
0\sb41\sl-322\slmult0\fi0\tx10488\tx10875 \up0 \expndtw-4\charscalex100 Retained
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\charscalex100 980,000\par\pard\li1800\sb100\sl-322\slmult0\fi0\tx10642 \up0 \ex
pndtw-4\charscalex100 Add: Net income...\tab \up0 \expndtw-4\charscalex100 1,3
56,000\par\pard\li1800\sb96\sl-322\slmult0\fi8841 \up0 \expndtw-5\charscalex100
2,336,000\par\pard\li1800\sb100\sl-322\slmult0\fi0 \up0 \expndtw-5\charscalex100
Less: Dividends\par\pard\li1800\sb96\sl-322\slmult0\fi874\tldot\tx8832 \up0 \
expndtw-5\charscalex100 Preference shares...\tab \up0 \expndtw-5\charscalex100 $
80,000\par\pard\li1800\sb100\sl-322\slmult0\fi874\tldot\tx8987\tx10874 \up0 \
expndtw-5\charscalex100 Ordinary shares ...\tab \up0 \expndtw-5\charscalex100 25
0,000\tab \up0 \expndtw-5\charscalex100 330,000\par\pard\li1800\sb96\sl-322\slmu
lt0\fi0\tx10488 \up0 \expndtw-5\charscalex100 Retained earnings, December 31...\
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par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\l
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sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slm
ult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\p
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\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb14\sl-2
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f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\
f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndt
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\charscalex100 Administrative expenses ...\tab \up0 \expndtw-4\charscalex100 99,

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\fi9190 \up0 \expndtw-5\charscalex100 92,000\par\pard\li359\sb81\sl-322\slmult0\
fi0 \up0 \expndtw-5\charscalex100 Other income and expense\par\pard\li359\sb77\s
l-322\slmult0\fi830\tldot\tx7824 \up0 \expndtw-5\charscalex100 Gain on sale of l
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lt0\fi830\tldot\tx7821\tx9551 \up0 \expndtw-5\charscalex100 Rent revenue...\tab
\up0 \expndtw-5\charscalex100 18,000\tab \up0 \expndtw-5\charscalex100 48,000\pa
r\pard\li359\sb81\sl-322\slmult0\fi0\tx9393 \up0 \expndtw-5\charscalex100 Income
before income tax ...\tab \up0 \expndtw-5\charscalex100 140,000\par\pard\li359\
sb77\sl-322\slmult0\fi830\tx9551 \up0 \expndtw-5\charscalex100 Income tax ...\ta
b \up0 \expndtw-5\charscalex100 53,900\par\pard\li359\sb76\sl-322\slmult0\fi0\tx
9010\tx9551 \up0 \expndtw-5\charscalex100 Net income ...\tab \up0 \expndtw-5\cha
rscalex100 \tab \up0 \expndtw-5\charscalex100 86,100\par\pard\li359\sb120\sl-322\
slmult0\fi0\tx9705 \up0 \expndtw-5\charscalex100 Earnings per share (86,100 30,00
0) ...\tab \up0 \expndtw-5\charscalex100 $2.87\par\pard\li359\sb0\sl-322\slmult0
\par\pard\li359\sb37\sl-322\slmult0\fi0 \up0 \expndtw-5\charscalex100 *Cost of g
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tx9048\tx9589 \up0 \expndtw-5\charscalex100 Merchandise inventory, Jan. 1 ...\ta
b \up0 \expndtw-5\charscalex100 \tab \up0 \expndtw-5\charscalex100 89,000\par\par
d\li359\sb76\sl-322\slmult0\fi386\tldot\tx7511 \up0 \expndtw-5\charscalex100 Pur
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expndtw-5\charscalex100 600,000\par\pard\li359\sb76\sl-322\slmult0\fi386\tldot\t
x7821\tx9434 \up0 \expndtw-5\charscalex100 Add:
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l-322\slmult0 \up0 \expndtw-4\charscalex100 THOMPSON CORPORATION \par\pard\ql \l
i4910\sb98\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Retained Earnings Statem
ent \par\pard\ql \li4271\sb98\sl-322\slmult0 \up0 \expndtw-4\charscalex100 For t
he Year Ended December 31, 2010 \par\pard\li1800\sb0\sl-322\slmult0\par\pard\li1
800\sb119\sl-322\slmult0\fi0\tx10718 \up0 \expndtw-5\charscalex100 Retained earn
ings, January 1 ...\tab \up0 \expndtw-5\charscalex100 160,000\par\pard\li1800\sb1
01\sl-322\slmult0\fi0\tx11027 \up0 \expndtw-5\charscalex100 Add: Net income ..
.\tab \up0 \expndtw-5\charscalex100 86,100\par\pard\li1800\sb95\sl-322\slmult0\f
i9071 \up0 \expndtw-5\charscalex100 246,100\par\pard\li1800\sb101\sl-322\slmult0
\fi0\tx11027 \up0 \expndtw-5\charscalex100 Less: Cash dividends ...\tab \up0 \
expndtw-5\charscalex100 45,000\par\pard\li1800\sb95\sl-322\slmult0\fi0\tx10718 \
up0 \expndtw-5\charscalex100 Retained earnings, December 31...\tab \up0 \expndtw
-5\charscalex100 201,100\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\s
l-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmu
lt0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pa
rd\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\
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ar\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li
1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\s
l-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmu
lt0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pa
rd\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\
sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207
\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\p
ar\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li
1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\s
l-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmu
lt0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pa
rd\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\
sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207
\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\p
ar\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb72\sl-207\slmult0\fi0\tx8467
\tx11457 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 201
1 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nos
upersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (Fo
r Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\
fs20 4-39
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0 \up0 \expndtw-4\charscalex100 Income Statement (Partial) \par\pard\ql \li2832\
sb118\sl-322\slmult0 \up0 \expndtw-4\charscalex100 For the Year Ended December 3
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ard\li359\sb0\sl-252\slmult0\fi0\tx9019 \up0 \expndtw-5\charscalex100 \ul0\nosup
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$748,500\par\pard\li359\sb10\sl-307\slmult0\fi830\tx9183 \up0 \expndtw-5\charsc
alex100 Income tax ($748,500 X .30) ...\tab \up0 \expndtw-5\charscalex100 224,55
0\par\pard\li359\sb98\sl-322\slmult0\fi0\tx9182 \up0 \expndtw-5\charscalex100 In
come from continuing operations...\tab \up0 \expndtw-5\charscalex100 523,950\par
\pard\li359\sb101\sl-322\slmult0\fi0 \up0 \expndtw-5\charscalex100 Discontinued
operations\par\pard\li359\sb95\sl-322\slmult0\fi830\tx7468 \up0 \expndtw-5\chars
calex100 Loss from disposal of recreational division ...\tab \up0 \expndtw-5\cha
rscalex100 $115,000\par\pard\li359\sb101\sl-322\slmult0\fi830\tldot\tx7778\tx924
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\up0 \expndtw-5\charscalex100 34,500\tab \up0 \expndtw-5\charscalex100 (80,500)\
par\pard\li359\sb95\sl-322\slmult0\fi0\tx9028 \up0 \expndtw-5\charscalex100 Net
income ...\tab \up0 \expndtw-5\charscalex100 $443,450\par\pard\li359\sb0\sl-322\
slmult0\par\pard\li359\sb100\sl-322\slmult0\fi0 \up0 \expndtw-5\charscalex100 Ea
rnings per share:\par\pard\li359\sb96\sl-322\slmult0\fi830\tx9489 \up0 \expndtw5\charscalex100 Income from operations...\tab \up0 \expndtw-5\charscalex100 $4.3
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388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-2
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ar\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li38
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b \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John
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Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub
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22\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 PROBLEM 4-4
(Continued) \par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb176\s
l-322\slmult0 \up0 \expndtw-3\charscalex100 \ul0\super\cf20\f21\fs26\ul0\super\c
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lex100 As previously stated ...\tab \up0 \expndtw-4\charscalex100 $790,000\par\p
ard\li1800\sb95\sl-322\slmult0\fi386\tx10848 \up0 \expndtw-4\charscalex100 Unins
ured flood loss...\tab \up0 \expndtw-4\charscalex100 (90,000)\par\pard\li1800\sb
101\sl-322\slmult0\fi386\tx10944 \up0 \expndtw-4\charscalex100 Gain on sale of s
ecurities...\tab \up0 \expndtw-4\charscalex100 47,000\par\pard\li1800\sb95\sl-32
2\slmult0\fi0 \up0 \expndtw-4\charscalex100 Error in computation of depreciation
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x100 As computed ($54,000 6)...\tab \up0 \expndtw-4\charscalex100 $9,000\par\par
d\li1800\sb95\sl-322\slmult0\fi0\tldot\tx7853\tx11096 \up0 \expndtw-4\charscalex
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\tab \up0 \expndtw-4\charscalex100 1,500\par\pard\li1800\sb101\sl-322\slmult0\fi

0\tx10631 \up0 \expndtw-4\charscalex100 As restated ...\tab \up0 \expndtw-4\char
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178\sb163\sl-320\slmult0 \up0 \expndtw0\charscalex100 Note: No adjustment is nee
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8\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-2
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t0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\
li388\sb94\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\n
osupersub\cf4\f5\fs20 4-44\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2
\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3
\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expnd
tw-3\charscalex100 (For Instructor Use Only)
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100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
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\slmult0 \par\pard\ql\li5860\sb172\sl-322\slmult0 \up0 \expndtw-4\charscalex100
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\par\pard\ql\li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb154\sl-322\slmult0\
tx2519 \up0 \expndtw-4\charscalex100 1. \tab \up0 \expndtw-5\charscalex100 The i
mpairment of intangibles charge of 8,500,000 should be disclosed \par\pard\qj \li
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it is material. This charge is shown above income \up0 \expndtw-6\charscalex100
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expndtw-2\charscalex100 be separately disclosed to inform the users of the finan
cial statements \up0 \expndtw-2\charscalex100 that this item is nonrecurring and
therefore may not impact next year\u8217?s \up0 \expndtw-3\charscalex100 result
s. Furthermore, trend comparisons may be misleading if such an \up0 \expndtw-10\
charscalex100 item is not highlighted and adjustments made. \par\pard\ql \li1800
\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb70\sl-322\slmult0\tx2519 \up0 \expndtw
-4\charscalex100 2. \tab \up0 \expndtw-4\charscalex100 The loss on sale of equip
ment of 17,000,000 should be reported in the \par\pard\qj \li2519\ri178\sb7\sl-36
0\slmult0 \up0 \expndtw-5\charscalex100 other income and expense section of the
income statement. The reason \up0 \expndtw0\charscalex100 for the separate discl
osure is much the same as that given above for \up0 \expndtw-6\charscalex100 the
separate disclosure of the impairment of intangibles charge. \par\pard\ql \li18
00\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb70\sl-322\slmult0\tx2519 \up0 \expnd
tw-4\charscalex100 3. \tab \up0 \expndtw0\charscalex101 The adjustment required
for correction of an error is inappropriately \par\pard\qj \li2519\ri176\sb7\sl360\slmult0 \up0 \expndtw-1\charscalex100 labeled and also should not be r
eported in the retained earnings \line \up0 \expndtw-5\charscalex100 stateme
nt. Changes in estimate should be handled in current and future \line \up0 \expn
dtw-1\charscalex100 periods through the income statement. Catch-up adjustments a
re not \line \up0 \expndtw-1\charscalex100 permitted. To restate financial state
ments every time a change in esti-\line \up0 \expndtw-3\charscalex100 mate occur
red would be extremely costly. In addition, adjusting the be-\line \up0 \expndtw
-3\charscalex100 ginning balance of retained earnings is inappropriate as the in
creased \line \up0 \expndtw-3\charscalex100 charge in this case affects current
and future income statements. \par\pard\li1800\sb0\sl-322\slmult0\par\pard\li180
0\sb40\sl-322\slmult0\fi0\tx2519 \up0 \expndtw0\charscalex101 4.\tab \up0 \expnd
tw0\charscalex101 Earnings per share should be reported on the face of the incom
e\par\pard\li1800\sb38\sl-322\slmult0\fi719 \up0 \expndtw0\charscalex101 stateme
nt and not in the notes to the financial statements. Because\par\pard\li1800\sb3
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to this statistic, the profession believes it\par\pard\li1800\sb38\sl-322\slmul
t0\fi719 \up0 \expndtw0\charscalex101 necessary to highlight the earnings per sh
are figure.\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult
0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard
\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb
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\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li18
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-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, I
nc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1

/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)

\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 4-45
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
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100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
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\slmult0 \par\pard\ql\li4368\sb132\sl-322\slmult0 \up0 \expndtw-4\charscalex100
\ul0\nosupersub\cf7\f8\fs28 PROBLEM 4-7 \par\pard\li360\sb0\sl-322\slmult0\par\p
ard\li360\sb0\sl-322\slmult0\par\pard\li360\sb231\sl-322\slmult0\fi0\tx4641 \up0
\expndtw-4\charscalex100 (a)\tab \up0 \expndtw-4\charscalex100 ACADIAN CORP.\pa
r\pard\li1094\sb95\sl-322\slmult0\fi2740 \up0 \expndtw-4\charscalex100 Retained
Earnings Statement\par\pard\li1094\sb101\sl-322\slmult0\fi2102 \up0 \expndtw-4\c
harscalex100 For the Year Ended December 31, 2010\par\pard\li1094\sb0\sl-322\slm
ult0\par\pard\li1094\sb23\sl-322\slmult0\fi0\tldot\tx9187 \up0 \expndtw-4\charsc
alex100 Retained earnings, January 1, as reported ...\tab \up0 \expndtw-4\charsc
alex100 $257,600\par\pard\li1094\sb100\sl-322\slmult0\fi0\tldot\tx9496 \up0 \exp
ndtw-4\charscalex100 Correction of error from prior period...\tab \up0 \expndtw4\charscalex100 25,400\par\pard\li1094\sb96\sl-322\slmult0\fi0\tldot\tx9404 \up0
\expndtw-4\charscalex100 Adjustment for change in accounting principle...\tab \
up0 \expndtw-4\charscalex100 (23,200)\par\pard\li1094\sb100\sl-322\slmult0\fi0\t
ldot\tx9340 \up0 \expndtw-4\charscalex100 Retained earnings, January 1, as adjus
ted...\tab \up0 \expndtw-4\charscalex100 259,800\par\pard\li1094\sb96\sl-322\slm
ult0\fi0\tldot\tx9480 \up0 \expndtw-4\charscalex100 Add: Net income...\tab \up
0 \expndtw-4\charscalex100 52,300*\par\pard\li1094\sb100\sl-322\slmult0\fi0\tldo
t\tx9496 \up0 \expndtw-4\charscalex100 Less: Cash dividends declared ...\tab \
up0 \expndtw-4\charscalex100 32,000\par\pard\li1094\sb96\sl-322\slmult0\fi0\tldo
t\tx9187 \up0 \expndtw-4\charscalex100 Retained earnings, December 31 ...\tab \u
p0 \expndtw-4\charscalex100 $280,100\par\pard\ql \li1094\sb214\sl-322\slmult0 \u
p0 \expndtw-2\charscalex100 *$52,300 = ($84,500 + $41,200 + $21,600 - $35,000 $60,000) \par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb156\sl-322\
slmult0\tx1081 \up0 \expndtw-3\charscalex100 (b) \tab \up0 \expndtw-1\charscalex
100 1. Gain on sale of investments\u8212?body of income statement. This gain \p
ar\pard\qj \li1526\ri1572\sb7\sl-360\slmult0 \up0 \expndtw0\charscalex100 should
be shown under other income and expense on the income \up0 \expndtw-4\charscale
x100 statement. \par\pard\ql \li1080\ri1570\sb60\sl-360\slmult0\tx1526\tx1526 \u
p0 \expndtw0\charscalex100 2. Refund on litigation with government\u8212?body o
f income statement. \line\tab \up0 \expndtw-1\charscalex100 This refund should b
e shown under other income and expense on \line \tab \up0 \expndtw-4\charscalex1
00 the income statement. \par\pard\qj \li1080\ri1516\sb60\sl-360\slmult0\tx1526
\up0 \expndtw0\charscalex100 3. Loss on discontinued operations\u8212?body of t
he income statement, \line\tab \up0 \expndtw-6\charscalex100 following the capti
on, \u8220?Income from continuing operations.\u8221? \par\pard\ql \li1080\ri1572
\sb60\sl-360\slmult0\tx1526\tx1526 \up0 \expndtw0\charscalex105 4. Write-off of
goodwill\u8212?body of income statement. The write-off \line\tab \up0 \expndtw0
\charscalex100 should be shown under other income and expense on the income \lin
e \tab \up0 \expndtw-4\charscalex100 statement. \par\pard\li388\sb0\sl-230\slmul
t0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\
li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl
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\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li
388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-2
30\slmult0\par\pard\li388\sb162\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3
\charscalex100 \ul0\nosupersub\cf4\f5\fs20 4-46\tab \up0 \expndtw-2\charscalex10
0 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso
, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions M
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0 \up0 \expndtw-4\charscalex100 Income Statement (Partial) \par\pard\ql \li4272\
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\tab \up0 \expndtw-5\charscalex100 265,000**\par\pard\li1800\sb100\sl-322\slmult
0\fi0\tx10372 \up0 \expndtw-5\charscalex100 Income from continuing operations ..
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0\fi0 \up0 \expndtw-5\charscalex100 Discontinued operations\par\pard\li1800\sb10
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\expndtw-5\charscalex100 \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf
7\f8\fs28 72,000\par\pard\li1800\sb96\sl-322\slmult0\fi724\tldot\tx7540 \up0 \ex
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harscalex100 100,000\par\pard\li1800\sb100\sl-322\slmult0\fi1343 \up0 \expndtw-5
\charscalex100 Less: Applicable income tax\par\pard\li1800\sb96\sl-322\slmult0\
fi2169\tldot\tx7696\tx9140\tx10523 \up0 \expndtw-5\charscalex100 reduction...\ta
b \up0 \expndtw-5\charscalex100 20,000\tab \up0 \expndtw-5\charscalex100 80,000\
tab \up0 \expndtw-5\charscalex100 (152,000)\par\pard\li1800\sb100\sl-322\slmult0
\fi0\tx10252\tx10603 \up0 \expndtw-5\charscalex100 Net income ...\tab \up0 \expn
dtw-5\charscalex100 \ul0\nosupersub\cf18\f19\fs28 \u8364?\tab \up0 \expndtw-5\ch
arscalex100 \ul0\nosupersub\cf7\f8\fs28 908,000\par\pard\li1800\sb0\sl-322\slmul
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arscalex100 \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 7.0
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{\shp {\*\shpinst\shpleft10929\shptop10588\shpright11611\shpbottom10608\shpfhdr0
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p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g117}{\bkmkend Pg117}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb274\sl-32
2\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 PROBLEM 4-8
(Continued) \par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb176\sl-3
22\slmult0 \up0 \expndtw-4\charscalex100 *Computation of income before income ta
x: \par\pard\li681\sb172\sl-322\slmult0\fi0\tx8976 \up0 \expndtw-3\charscalex100
As previously stated\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf18\f19
\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 1,210,000\par\pard\li681\sb101\sl-322\s
lmult0\fi0\tx9401 \up0 \expndtw-3\charscalex100 Loss on sale of equipment [\ul0\
nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 40,000 - (\ul0\nosup
ersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 80,000 - \ul0\nosupersub\
cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 30,000)]\tab \up0 \expndtw-3\ch
arscalex100 (10,000)\par\pard\li681\sb95\sl-322\slmult0\fi0\tx9348 \up0 \expndtw
-3\charscalex100 Gain on condemnation of property\tab \up0 \expndtw-3\charscalex
100 125,000\par\pard\li681\sb158\sl-322\slmult0\fi0\tx8975 \up0 \expndtw-3\chars
calex100 Restated\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf18\f19\fs2
8 \u8364?\ul0\nosupersub\cf7\f8\fs28 1,325,000\par\pard\ql \li360\ri3396\sb374\s
l-480\slmult0\tx667 \up0 \expndtw-4\charscalex100 **Computation of income tax ex
pense: \line\tab \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf18\f19\fs28 \u8
364?\ul0\nosupersub\cf7\f8\fs28 1,325,000 X .20 = \ul0\nosupersub\cf18\f19\fs28
\u8364?\ul0\nosupersub\cf7\f8\fs28 265,000 \par\pard\qj \li360\ri1570\sb360\sl-3
60\slmult0 \up0 \expndtw0\charscalex104 Note: The error related to the intangibl
e asset was correctly charged to \up0 \expndtw-4\charscalex100 retained earnings
. \par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\
li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl
-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0
\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li
388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-2
30\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\p
ar\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li38
8\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230
\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par
\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\
sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\s
lmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\p
ard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb
0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slm
ult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\par
d\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb12
2\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosupersub
\cf4\f5\fs20 4-48\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18
Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18
IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\char
scalex100 (For Instructor Use Only)
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g118}{\bkmkend Pg118}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li2299\sb278\sl-4
14\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf6\f7\fs36 TIME AND PURP
OSE OF CONCEPTS FOR ANALYSIS \par\pard\ql \li1800\sb0\sl-253\slmult0 \par\pard\q
l\li1800\sb206\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\
f9\fs22 CA 4-1 \ul0\nosupersub\cf9\f10\fs22 (Time 20-25 minutes) \par\pard\qj
\li1800\ri181\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex100 Purpose\u8212?to
provide the student with the opportunity to comment on deficiencies in
an income \line \up0 \expndtw0\charscalex100 statement format. The student
is required to comment on such items as inappropriate heading, \line
\up0 \expndtw0\charscalex100 incorrect classification of unusual items, proper n
et of tax treatment, and presentation of per share data. \par\pard\ql \li1800\sb
228\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 CA
4-2 \ul0\nosupersub\cf9\f10\fs22 (Time 10-15 minutes) \par\pard\qj \li1800\ri1
79\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex100 Purpose\u8212?to provide the
student a real company context to identify factors that make income statement \l
ine \up0 \expndtw0\charscalex103 information useful. The focus is on overly-aggr
egated information in a condensed income statement. \line \up0 \expndtw0\charsca
lex104 Additional detail would seem to be warranted either on the face of the st
atement or with reference to \line \up0 \expndtw-3\charscalex100 the notes. \par
\pard\ql \li1800\sb228\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosuper
sub\cf8\f9\fs22 CA 4-3\ul0\nosupersub\cf9\f10\fs22
(Time 20-25 minutes) \par\
pard\qj \li1800\ri179\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex106 Purpose\u8
212?to provide the student an illustration of how earnings can be managed. The c
ase allows \up0 \expndtw-1\charscalex100 students to see the effects of warranty
expense timing on the trend of income and illustrates the potential \up0 \expnd
tw-2\charscalex100 use of accruals to smooth earnings. \par\pard\ql \li1800\sb22
8\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 CA 44\ul0\nosupersub\cf9\f10\fs22
(Time 15-20 minutes) \par\pard\qj \li1800\ri180
\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex104 Purpose\u8212?to provide the st
udent an illustration of how earnings can be managed by how losses are \up0 \exp
ndtw-3\charscalex100 reported, including ethical issues. \par\pard\ql \li1800\sb
228\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 CA
4-5\ul0\nosupersub\cf9\f10\fs22
(Time 30-35 minutes) \par\pard\qj \li1800\ri1
80\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex100 Purpose\u8212?to provide the
student with an unstructured case to comment on the reporting of discontinued \u
p0 \expndtw0\charscalex100 operations. In addition, the student is asked to comm
ent on materiality considerations and earnings per \up0 \expndtw0\charscalex100
share implications. \par\pard\ql \li1800\sb228\sl-253\slmult0 \up0 \expndtw-3\ch
arscalex100 \ul0\nosupersub\cf8\f9\fs22 CA 4-6\ul0\nosupersub\cf9\f10\fs22
(T
ime 30-40 minutes) \par\pard\qj \li1800\ri180\sb0\sl-240\slmult0 \up0 \expndtw-2

\charscalex100 Purpose\u8212?to provide the student with the opportunity to comm

ent on deficiencies in an income statement. \up0 \expndtw-2\charscalex100 This c
ase includes discussion of discontinued items, and ordinary gains and losses. Th
e case is complete \up0 \expndtw-2\charscalex100 and therefore provides a broad
overview to a number of items discussed in the textbook. \par\pard\ql \li1800\sb
228\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 CA
4-7\ul0\nosupersub\cf9\f10\fs22
(Time 20-25 minutes) \par\pard\qj \li1800\ri1
80\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex104 Purpose\u8212?to provide the
student with a variety of situations involving classification of unusual items.
\line \up0 \expndtw0\charscalex103 This case is different from CA 4-6 in that an
income statement is not presented. Instead, short factual \line \up0 \expndtw-2
\charscalex100 situations are described. A good comprehensive case for discussin
g the presentation of unusual items. \par\pard\ql \li1800\sb228\sl-253\slmult0 \
up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 CA 4-8\ul0\nosupersub\c
f9\f10\fs22
(Time 10-15 minutes) \par\pard\qj \li1800\ri189\sb0\sl-240\slmult
0 \up0 \expndtw0\charscalex104 Purpose\u8212?to provide the student with an oppo
rtunity to show how comprehensive income should be \up0 \expndtw0\charscalex104
reported. \par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0
\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\
li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0
\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\sl
mult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\
pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li182
8\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-2
07\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0
\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb77\sl-207\slmult0\fi0\tx84
67\tx11457 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2
011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\n
osupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (
For Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f
5\fs20 4-49
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
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100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1608\sb278\sl-4
14\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf6\f7\fs36 SOLUTIONS TO
CONCEPTS FOR ANALYSIS \par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360\
sb120\sl-322\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 C
A 4-1 \par\pard\ql \li360\sb0\sl-253\slmult0 \par\pard\ql\li360\sb42\sl-253\slmu
lt0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf9\f10\fs22 The deficiencies
of O\u8217?Malley Corporation\u8217?s income statement are as follows: \par\pard
\li360\sb241\sl-253\slmult0\fi0\tx835 \up0 \expndtw0\charscalex100 1.\tab \up0 \
expndtw0\charscalex100 The heading is inappropriate. The heading should include
the name of the company and the period\par\pard\li360\sb1\sl-237\slmult0\fi475 \
up0 \expndtw0\charscalex100 of time for which the income statement is presented.
\par\pard\li360\sb230\sl-253\slmult0\fi0\tx835 \up0 \expndtw0\charscalex100 2.\t
ab \up0 \expndtw0\charscalex100 Dividends and gain on recovery of insurance proc
eeds should be classified as other income and\par\pard\li360\sb1\sl-237\slmult0\
fi475 \up0 \expndtw0\charscalex100 expense items.\par\pard\li360\sb230\sl-253\sl
mult0\fi0\tx835 \up0 \expndtw0\charscalex100 3.\tab \up0 \expndtw0\charscalex100
Cost of goods sold is usually listed as the first expense, followed by selling,
administrative, and other\par\pard\li360\sb1\sl-237\slmult0\fi475 \up0 \expndtw
0\charscalex100 expenses.\par\pard\li360\sb230\sl-253\slmult0\fi0\tx835 \up0 \ex
pndtw0\charscalex100 4.\tab \up0 \expndtw0\charscalex100 Loss on obsolescence of
inventories should be classified as an other income and expense item.\par\pard\
li360\sb227\sl-253\slmult0\fi0\tx835 \up0 \expndtw0\charscalex100 5.\tab \up0 \e
xpndtw0\charscalex100 Loss on discontinued operations requires a separate classi
fication after income from continuing\par\pard\li360\sb1\sl-237\slmult0\fi475 \u
p0 \expndtw0\charscalex100 operations and before presentation of net income.\par
\pard\li360\sb230\sl-253\slmult0\fi0\tx835 \up0 \expndtw0\charscalex100 6.\tab \
up0 \expndtw0\charscalex100 Intraperiod income tax allocation is required to rel
ate income tax expense to income from continuing\par\pard\li360\sb1\sl-237\slmul
t0\fi475 \up0 \expndtw0\charscalex100 operations, and loss on discontinued opera
tions.\par\pard\li360\sb230\sl-253\slmult0\fi0\tx835 \up0 \expndtw0\charscalex10
0 7.\tab \up0 \expndtw0\charscalex100 Interest expense should be shown as a dedu
ction from income from operations in determining\par\pard\li360\sb1\sl-237\slmul
t0\fi475 \up0 \expndtw0\charscalex100 income before income tax.\par\pard\li360\s
b230\sl-253\slmult0\fi0\tx835 \up0 \expndtw0\charscalex100 8.\tab \up0 \expndtw0
\charscalex100 Per share data is a required presentation for income from continu
ing operations, discontinued\par\pard\li360\sb1\sl-237\slmult0\fi475 \up0 \expnd
tw0\charscalex100 operations, and net income.\par\pard\ql \li360\sb0\sl-322\slmu
lt0 \par\pard\ql\li360\sb117\sl-322\slmult0 \up0 \expndtw-4\charscalex100 \ul0\n

osupersub\cf7\f8\fs28 CA 4-2 \par\pard\ql \li360\sb0\sl-240\slmult0 \par\pard\ql

\li360\ri1622\sb6\sl-240\slmult0\tx835\tx835\tx835 \up0 \expndtw0\charscalex100
\ul0\nosupersub\cf9\f10\fs22 (a) The main deficiency in the Boeing incom
e statement is that important information is being \line\tab \up0 \expndt
w0\charscalex100 aggregated, particularly in the \u8220?Costs and expenses\u8221
? line item. More detail likely could be found in \line \tab \up0 \expndtw0\char
scalex105 Boeing\u8217?s notes. However, the condensed income statement may be t
he one that investors and \line \tab \up0 \expndtw-3\charscalex100 creditors rel
y upon. Also, earnings per share should be reported. \par\pard\ql \li360\ri1560\
sb240\sl-240\slmult0\tx835\tx835 \up0 \expndtw0\charscalex100 (b) Boeing could
provide additional details on the expenses included in \u8220?Costs and expens
es\u8221? on the \line\tab \up0 \expndtw0\charscalex100 face of the income state
ment. Alternatively, the company could provide the information in the notes \lin
e \tab \up0 \expndtw-3\charscalex100 to the financial statements, which could be
referenced on the face of the income statement. \par\pard\li388\sb0\sl-230\slmu
lt0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard
\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\s
l-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult
0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\l
i388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\
par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb133\sl-230\slmult0\fi0\tx1852
\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 4-50\tab \up0
\expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley &
Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3
\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor U
se Only)
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timing of revenues, expenses, gains and \line\tab \up0 \expndtw0\charscalex100 l
osses to smooth out bumps in earnings. In most cases, earnings management is use
d to increase \line \tab \up0 \expndtw0\charscalex106 income in the current year
at the expense of income in future years. For example, companies \line \tab \up
0 \expndtw0\charscalex103 prematurely recognize sales before they are complete i
n order to boost earnings. Earnings man-\line \tab \up0 \expndtw0\charscalex102
agement can also be used to decrease current earnings in order to increase incom
e in the future. \line \tab \up0 \expndtw0\charscalex104 The classic case is the
use of \u8220?cookie jar\u8221? reserves, which are established, by using unre
alistic \line \tab \up0 \expndtw-2\charscalex100 assumptions to estimate liabili
ties for such items as sales returns, loan losses, and warranty costs. \par\pard
\li1800\sb236\sl-253\slmult0\fi0\tx6180\tx7380\tx8546\tx9760\tx11018 \up0 \expnd
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Proposed Accounting\tab \up

0 \expndtw-2\charscalex100 \ul0\nosupersub\cf9\f10\fs22 2007\tab \up0 \expndtw-2

\charscalex100 2008\tab \up0 \expndtw-2\charscalex100 2009\tab \up0 \expndtw-2\c
harscalex100 2010\tab \up0 \expndtw-2\charscalex100 2011\par\pard\li1800\sb1\sl237\slmult0\fi475\tx9580\tx10838 \up0 \expndtw-2\charscalex100 Income before war
ranty expense\tab \dn3 \expndtw-2\charscalex100 \ul0\nosupersub\cf21\f22\fs22 \u
8364?\ul0\nosupersub\cf9\f10\fs22 43,000\tab \dn3 \expndtw-2\charscalex100 \ul0\
nosupersub\cf21\f22\fs22 \u8364?\ul0\nosupersub\cf9\f10\fs22 43,000\par\pard\li1
800\sb10\sl-253\slmult0\fi475\tx9811\tx11068 \up0 \expndtw-2\charscalex100 Warra
nty expense\tab \up0 \expndtw-2\charscalex100 7,000\tab \up0 \expndtw-2\charscal
ex100 3,000\par\pard\li1800\sb1\sl-237\slmult0\fi494\tx5980\tx7118\tx8318\tx9580
\tx10838 \up0 \expndtw-2\charscalex100 Income\tab \dn2 \expndtw-2\charscalex100
\ul0\nosupersub\cf21\f22\fs22 \u8364?\ul0\nosupersub\cf9\f10\fs22 20,000\tab \dn
2 \expndtw-2\charscalex100 \ul0\nosupersub\cf21\f22\fs22 \u8364?\ul0\nosupersub\
cf9\f10\fs22 25,000\tab \dn2 \expndtw-2\charscalex100 \ul0\nosupersub\cf21\f22\f
s22 \u8364?\ul0\nosupersub\cf9\f10\fs22 30,000\tab \dn2 \expndtw-2\charscalex100
\ul0\nosupersub\cf21\f22\fs22 \u8364?\ul0\nosupersub\cf9\f10\fs22 36,000\tab \d
n2 \expndtw-2\charscalex100 \ul0\nosupersub\cf21\f22\fs22 \u8364?\ul0\nosupersub
\cf9\f10\fs22 40,000\par\pard\li1799\sb0\sl-253\slmult0\par\pard\li1799\sb68\sl253\slmult0\fi360 \up0 \expndtw0\charscalex100 Assuming the same income before w
arranty expense for both 2010 and 2011 and total warranty\par\pard\li1799\sb1\sl
-237\slmult0\fi360 \up0 \expndtw0\charscalex100 expense over the 2-year period o
f \ul0\nosupersub\cf21\f22\fs22 \u8364?\ul0\nosupersub\cf9\f10\fs22 10,000, this
proposed accounting results in steadily increasing\par\pard\li1799\sb1\sl-240\s
lmult0\fi360 \up0 \expndtw0\charscalex100 income over the two-year period.\par\p
ard\li1799\sb220\sl-253\slmult0\fi0\tx6184\tx7384\tx8541\tx9765\tx11018 \up0 \ex
pndtw0\charscalex100 (c)\ul0\nosupersub\cf8\f9\fs22
Appropriate Accounting\ta
b \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf9\f10\fs22 2007\tab \up0 \expnd
tw0\charscalex100 2008\tab \up0 \expndtw0\charscalex100 2009\tab \up0 \expndtw0\
charscalex100 2010\tab \up0 \expndtw0\charscalex100 2011\par\pard\li1799\sb1\sl231\slmult0\fi465\tx9580\tx10838 \up0 \expndtw0\charscalex100 Income before warr
anty expense\tab \dn2 \expndtw0\charscalex100 \ul0\nosupersub\cf21\f22\fs22 \u83
64?\ul0\nosupersub\cf9\f10\fs22 43,000\tab \dn2 \expndtw0\charscalex100 \ul0\nos
upersub\cf21\f22\fs22 \u8364?\ul0\nosupersub\cf9\f10\fs22 43,000\par\pard\li1799
\sb11\sl-253\slmult0\fi465\tx9811\tx11068 \up0 \expndtw0\charscalex100 Warranty
expense\tab \up0 \expndtw0\charscalex100 5,000\tab \up0 \expndtw0\charscalex100
5,000\par\pard\li1799\sb1\sl-237\slmult0\fi465\tx5990\tx7123\tx8318\tx9580\tx108
38 \up0 \expndtw0\charscalex100 Income\tab \up0 \expndtw0\charscalex100 \ul0\nos
upersub\cf21\f22\fs22 \u8364?\ul0\nosupersub\cf9\f10\fs22 20,000\tab \up0 \expnd
tw0\charscalex100 \ul0\nosupersub\cf21\f22\fs22 \u8364?\ul0\nosupersub\cf9\f10\f
s22 25,000\tab \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf21\f22\fs22 \u8364
?\ul0\nosupersub\cf9\f10\fs22 30,000\tab \up0 \expndtw0\charscalex100 \ul0\nosup
ersub\cf21\f22\fs22 \u8364?\ul0\nosupersub\cf9\f10\fs22 38,000\tab \up0 \expndtw
0\charscalex100 \ul0\nosupersub\cf21\f22\fs22 \u8364?\ul0\nosupersub\cf9\f10\fs2
2 38,000\par\pard\qj \li2275\sb0\sl-240\slmult0 \par\pard\qj\li2275\ri182\sb79\s
l-240\slmult0 \up0 \expndtw0\charscalex103 The appropriate accounting would be t
o record \ul0\nosupersub\cf21\f22\fs22 \u8364?\ul0\nosupersub\cf9\f10\fs22 5,000
of warranty expense in 2010, resulting in \line \up0 \expndtw0\charscalex105 in
come of \ul0\nosupersub\cf21\f22\fs22 \u8364?\ul0\nosupersub\cf9\f10\fs22 38,0
00. However, with the same amount of warranty expense in 2011, Bobek no \line \
up0 \expndtw0\charscalex104 longer shows an increasing trend in income. Thus, by
taking more expense in 2010, Bobek can \line \up0 \expndtw-2\charscalex100 save
some income (a classic case of \u8220?cookie-jar\u8221? reserves) and maintain
growth in income. \par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb
151\sl-322\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 CA
4-4 \par\pard\qj \li1800\sb0\sl-240\slmult0 \par\pard\qj\li1800\ri182\sb66\sl-24
0\slmult0\tx2275 \up0 \expndtw0\charscalex102 \ul0\nosupersub\cf9\f10\fs22 (a)
The ethical issues involved are integrity and honesty in financial re
porting, full disclosure, \line\tab \up0 \expndtw0\charscalex102 accountant\u8
217?s professionalism, and job security for Charlie. \par\pard\ql \li1800\ri181\
sb240\sl-240\slmult0\tx2275\tx2275\tx2275 \up0 \expndtw0\charscalex102 (b) If

Charlie believes the losses are relevant information important to users of the i
ncome statement, \line\tab \up0 \expndtw0\charscalex100 he should disclose the l
osses separately. If they are considered incidental to the company\u8217?s norma
l \line \tab \up0 \expndtw0\charscalex102 activities\u8212?i.e., the major activ
ities of the Kelly Corporation do not include selling equipment\u8212?the \line
\tab \up0 \expndtw0\charscalex102 transactions should be reported among any gain
s and losses that occurred during the year. \par\pard\ql \li1800\sb0\sl-322\slmu
lt0 \par\pard\ql\li1800\sb131\sl-322\slmult0 \up0 \expndtw-4\charscalex100 \ul0\
nosupersub\cf7\f8\fs28 CA 4-5 \par\pard\ql \li1800\sb0\sl-240\slmult0 \par\pard\
ql\li1800\ri176\sb66\sl-240\slmult0\tx2275\tx2275\tx2275\tx2275\tx2275\tx2275\tx
2275 \up0 \expndtw0\charscalex103 \ul0\nosupersub\cf9\f10\fs22 (a) It appears
that the sale of the Casino Knights Division would qualify as a discontinued ope
ration. \line\tab \up0 \expndtw0\charscalex105 The operation of gambling facilit
ies appears to meet the criteria for discontinued operations for \line \tab \up0
\expndtw-2\charscalex100 Simpson Corp. and, therefore, the accounting requireme
nts related to discontinued operations should \line \tab \up0 \expndtw0\charscal
ex102 be followed. Although the financial vice-president might be correct theore
tically, professional pro-\line \tab \up0 \expndtw0\charscalex100 nouncements re
quire that such a segregation be made. The controller is correct in stating that
the \line \tab \up0 \expndtw0\charscalex105 disposal of the Casino Knights Divi
sion should be reported separately as gain on discontinued \line \tab \up0 \expn
dtw0\charscalex102 operations. A separate classification is required for
disposals meeting the requirements of \line \tab \up0 \expndtw0\charscalex10
2 discontinued operations. \par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\s
b0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\
slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb157\sl-207\slmult0\
fi0\tx8467\tx11457 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Cop
yright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFR
S,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charsca
lex100 (For Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupers
ub\cf4\f5\fs20 4-51
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g121}{\bkmkend Pg121}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb254\sl-32
2\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 CA 4-5 (Cont
inued) \par\pard\ql \li360\sb0\sl-240\slmult0 \par\pard\ql\li360\ri1621\sb6\sl-2
40\slmult0\tx835\tx835 \up0 \expndtw0\charscalex104 \ul0\nosupersub\cf9\f10\fs22
(b) The \u8220?walkout\u8221? or strike should be reported as an other income
and expense item. Events of this \line\tab \up0 \expndtw-1\charscalex100 nature
are a general risk that any business enterprise takes and should no
t warrant special \line \tab \up0 \expndtw-3\charscalex100 treatment. \par\par
d\ql \li360\ri1620\sb240\sl-240\slmult0\tx835\tx835\tx835 \up0 \expndtw0\charsca
lex100 (c) The financial vice president is incorrect in his/her observ
ations concerning the materiality of \line\tab \up0 \expndtw0\charscalex100
discontinued operations items. The materiality of each discontinued oper
ations item must be \line \tab \up0 \expndtw0\charscalex102 considered indivi
dually. It is not appropriate to consider only the materiality of the net effect
. Each \line \tab \up0 \expndtw-2\charscalex100 discontinued operations item mus
t be reported separately on the income statement. \par\pard\qj \li360\ri1621\sb2
40\sl-240\slmult0\tx835 \up0 \expndtw0\charscalex100 (d) Earnings per share
for income from continuing operations, discontinued operations, and net
\line\tab \up0 \expndtw-3\charscalex100 income must be reported on the face of
the income statement. \par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360\
sb131\sl-322\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 C
A 4-6 \par\pard\qj \li360\sb0\sl-240\slmult0 \par\pard\qj\li360\ri1621\sb86\sl-2
40\slmult0 \up0 \expndtw0\charscalex102 \ul0\nosupersub\cf9\f10\fs22 The income
statement of Walters Corporation contains the following weaknesses in classifica
tion and \up0 \expndtw-3\charscalex100 disclosure: \par\pard\ql \li360\sb230\sl253\slmult0\tx835 \up0 \expndtw-3\charscalex100 1. \tab \up0 \expndtw0\charscale

x103 \ul0\nosupersub\cf8\f9\fs22 Sales taxes. \ul0\nosupersub\cf9\f10\fs22 Sales

taxes have been erroneously included in both gross sales and cost of goods \par
\pard\qj \li835\ri1622\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex103 sold on t
he income statement of Walters Corporation. Failure to deduct these taxes direct
ly from \up0 \expndtw0\charscalex105 customer billings results in a deceptive in
flation of the amount of sales. These taxes should be \up0 \expndtw0\charscalex1
04 deducted from gross sales because the corporation acts as an agent in collect
ing and remitting \up0 \expndtw-3\charscalex100 such taxes to the government. \p
ar\pard\ql \li360\sb228\sl-253\slmult0\tx835 \up0 \expndtw-3\charscalex100 2. \t
ab \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Purchase discounts.
\ul0\nosupersub\cf9\f10\fs22 Purchase discounts should not be treated as revenue
by being lumped with \par\pard\qj \li835\ri1619\sb0\sl-240\slmult0 \up0 \expndt
w0\charscalex102 other revenues such as dividends and interest. A purchase disco
unt is more logically a reduction \up0 \expndtw0\charscalex107 of the cost of pu
rchases because revenue is not created by purchasing goods and paying for \up0 \
expndtw0\charscalex100 them. In a cash transaction, cost is measured by the amou
nt of the cash consideration. In a credit \up0 \expndtw0\charscalex103 transacti
on, however, cost is measured by the amount of cash required to settle immediate
ly the \up0 \expndtw0\charscalex102 obligation incurred. The discount should red
uce the cost of goods sold to the amount of cash that \up0 \expndtw-3\charscalex
100 would be required to settle the obligation immediately. \par\pard\ql \li360\
sb228\sl-253\slmult0\tx835 \up0 \expndtw-3\charscalex100 3. \tab \up0 \expndtw0\
charscalex103 \ul0\nosupersub\cf8\f9\fs22 Recoveries of accounts written off in
prior years. \ul0\nosupersub\cf9\f10\fs22 These collections should be credited t
o the \par\pard\qj \li835\ri1620\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex100
allowance for doubtful accounts unless the direct write-off method was used in
accounting for bad \up0 \expndtw-3\charscalex100 debt expense. Generally, the di
rect write-off method is not allowed. \par\pard\ql \li360\sb228\sl-253\slmult0\t
x835 \up0 \expndtw-3\charscalex100 4. \tab \up0 \expndtw0\charscalex100 \ul0\nos
upersub\cf8\f9\fs22 Freight-in and freight-out. \ul0\nosupersub\cf9\f10\fs22 Alt
hough freight-out is an expense of selling and is therefore reported \par\pard\q
j \li835\ri1620\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex102 properly in the
statement, freight-in is an inventoriable cost and should have been included in
the \up0 \expndtw0\charscalex102 computation of cost of goods sold. The value as
signed to inventory should represent the value of \up0 \expndtw-2\charscalex100
the economic resources given up in obtaining goods and readying them for sale. \
par\pard\ql \li360\sb228\sl-253\slmult0\tx835 \up0 \expndtw-3\charscalex100 5. \
tab \up0 \expndtw0\charscalex103 \ul0\nosupersub\cf8\f9\fs22 Loss on discontinue
d styles. \ul0\nosupersub\cf9\f10\fs22 This type of loss, though often substanti
al, should not be treated \par\pard\qj \li835\ri1622\sb0\sl-240\slmult0 \up0 \ex
pndtw0\charscalex102 as unusual item because it is apparently typical of
the customary business activity of the \up0 \expndtw0\charscalex102 corpo
ration \up0 \expndtw0\charscalex102 (and it is not a discontinued componen
t). It should be reported in \u8220?Costs and \up0 \expndtw-3\charscalex1
00 expenses\u8221? as an operating expense. \par\pard\ql \li360\sb228\sl-253\slm
ult0\tx835 \up0 \expndtw-3\charscalex100 6. \tab \up0 \expndtw0\charscalex102 \u
l0\nosupersub\cf8\f9\fs22 Loss on sale of marketable securities. \ul0\nosupersub
\cf9\f10\fs22 This item should be reported as a separate component \par\pard\ql
\li835\sb1\sl-237\slmult0 \up0 \expndtw-3\charscalex100 of income from continuin
g operations and not as an unusual item. \par\pard\li388\sb0\sl-230\slmult0\par\
pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\s
b0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\sl
mult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb183\sl-230\slmult0\fi0\
tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 4-52\tab
\up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John W
iley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\
cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instru
ctor Use Only)
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g122}{\bkmkend Pg122}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb274\sl-3
22\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 CA 4-6 (Con
tinued) \par\pard\li1800\sb248\sl-253\slmult0\fi0\tx2275 \up0 \expndtw0\charscal
ex100 \ul0\nosupersub\cf9\f10\fs22 7.\tab \up0 \expndtw0\charscalex100 \ul0\nosu
persub\cf8\f9\fs22 Loss on sale of warehouse. \ul0\nosupersub\cf9\f10\fs22 This
item should be reported as a separate component of income\par\pard\li1800\sb1\sl
-237\slmult0\fi475 \up0 \expndtw0\charscalex100 from continuing operations and n
ot as an unusual item.\par\pard\ql \li1800\sb217\sl-253\slmult0\tx2275 \up0 \exp
ndtw-3\charscalex100 8. \tab \up0 \expndtw0\charscalex102 \ul0\nosupersub\cf8\f9
\fs22 Income taxes. \ul0\nosupersub\cf9\f10\fs22 The provision for income taxes
and intraperiod tax allocation are not presented in \par\pard\qj \li2275\ri181\s
b0\sl-240\slmult0 \up0 \expndtw0\charscalex105 the income statement. This omissi
on implies that the income tax is a distribution of net income \up0 \expndtw0\ch
arscalex107 instead of an operating expense and a determinant of net income. Thi
s assumption is not as \up0 \expndtw0\charscalex106 relevant to the majority of
financial statement users as the concept of net income to investors, \up0 \expnd
tw-3\charscalex100 shareholders, or residual equity holders. \par\pard\li1800\sb
241\sl-253\slmult0\fi0\tx2275 \up0 \expndtw-3\charscalex100 9.\tab \up0 \expndtw
-2\charscalex100 Other items (dividends, interest) should be classified as \u822
0?other income and expense.\u8221?\par\pard\li1800\sb0\sl-322\slmult0\par\pard\l
i1800\sb131\sl-322\slmult0\fi0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7
\f8\fs28 CA 4-7\par\pard\sect\sectd\sbknone\cols2\colno1\colw6790\colsr160\colno
2\colw5150\colsr160\ql \li1915\sb0\sl-253\slmult0 \par\pard\ql \li3907\sb44\sl-2
53\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf9\f10\fs22 Classifica
tion\par\pard\ql \li1915\sb63\sl-253\slmult0\tx2351 \up0 \expndtw-3\charscalex10
0 1.\tab \up0 \expndtw-3\charscalex100 No disclosure.\par\pard\ql \li1915\sb0\sl
-253\slmult0 \par\pard\ql \li1915\sb0\sl-253\slmult0 \par\pard\ql \li1915\sb0\sl
-253\slmult0 \par\pard\ql \li1915\sb232\sl-253\slmult0\tx2351 \up0 \expndtw-3\ch
arscalex100 2.\tab \up0 \expndtw-3\charscalex100 Other income and expense sectio
n.\par\pard\ql \li1915\sb227\sl-253\slmult0\tx2351 \up0 \expndtw-3\charscalex100
3.\tab \up0 \expndtw-3\charscalex100 Depreciation expense in body of income\par
\pard\ql \li2356\sb1\sl-237\slmult0 \up0 \expndtw-3\charscalex100 statement, bas
ed on new useful life.\par\pard\ql \li1915\sb230\sl-253\slmult0\tx2351 \up0 \exp
ndtw-3\charscalex100 4.\tab \up0 \expndtw-3\charscalex100 No separate disclosure
unless material.\par\pard\ql \li1915\sb0\sl-253\slmult0 \par\pard\ql \li1915\sb
214\sl-253\slmult0\tx2351 \up0 \expndtw-3\charscalex100 5.\tab \up0 \expndtw-3\c
harscalex100 Discontinued operations section.\par\pard\ql \li1915\sb0\sl-253\slm
ult0 \par\pard\ql \li1915\sb213\sl-253\slmult0\tx2351 \up0 \expndtw-3\charscalex
100 6.\tab \up0 \expndtw-3\charscalex100 Adjustment to the beginning balance of\
par\pard\ql \li2356\sb1\sl-237\slmult0 \up0 \expndtw-3\charscalex100 retained ea
rnings.\par\pard\ql \li1800\sb0\sl-253\slmult0 \par\pard\ql \li1915\sb217\sl-253
\slmult0\tx2351 \up0 \expndtw-3\charscalex100 7.\tab \up0 \expndtw-3\charscalex1
00 Other income and expense section.\par\pard\ql \li1915\sb227\sl-253\slmult0\tx
2351 \up0 \expndtw-3\charscalex100 8.\tab \up0 \expndtw-3\charscalex100 Other in
come and expense section.\par\pard\ql \li1915\sb227\sl-253\slmult0\tx2351 \up0 \
expndtw-3\charscalex100 9.\tab \up0 \expndtw-3\charscalex100 Prior period adjust
ment, adjust beginning\par\pard\ql \li2356\sb1\sl-237\slmult0 \up0 \expndtw-3\ch

arscalex100 retained earnings.\par\pard\ql \li1800\sb230\sl-253\slmult0\tx2351 \

up0 \expndtw-3\charscalex100 10.\tab \up0 \expndtw-3\charscalex100 Other income
and expense section.\par\pard\ql \li1800\sb227\sl-253\slmult0\tx2351 \up0 \expnd
tw-3\charscalex100 11.\tab \up0 \expndtw-3\charscalex100 Discontinued operations
section.\par\pard\column \ql \li6950\sb0\sl-253\slmult0 \par\pard\ql \li1974\sb
44\sl-253\slmult0 \up0 \expndtw-3\charscalex100 Rationale\par\pard\ql \li20\ri61
7\sb73\sl-241\slmult0\fi0 \up0 \expndtw-3\charscalex100 Error has \u8220?washed
out\u8221?; that is, subsequent \line \up0 \expndtw-3\charscalex100 income state
ment compensated for the error. \up0 \expndtw-3\charscalex100 However, prior yea
r income statements should \up0 \expndtw-3\charscalex100 be restated.\par\pard\q
l \li6950\sb0\sl-253\slmult0 \par\pard\ql \li20\sb16\sl-253\slmult0 \up0 \expndt
w-3\charscalex100 Material, unusual in nature, and non-recurring.\par\pard\qj \l
i20\ri449\sb239\sl-239\slmult0 \up0 \expndtw-3\charscalex100 Material item, but
change in estimated useful life \up0 \expndtw-3\charscalex100 is considered part
of normal business activity.\par\pard\qj \li6950\sb0\sl-239\slmult0 \par\pard\q
j \li20\ri640\sb2\sl-239\slmult0\fi0 \up0 \expndtw-3\charscalex100 Change in est
imate, considered part of normal \up0 \expndtw-3\charscalex100 business activity
.\par\pard\qj \li6950\sb0\sl-239\slmult0 \par\pard\qj \li20\ri1082\sb2\sl-239\sl
mult0\fi0 \up0 \expndtw-3\charscalex100 Sale meet the criteria for the disposal
of a \up0 \expndtw-3\charscalex100 component of a business.\par\pard\ql \li6950\
sb0\sl-239\slmult0 \par\pard\ql \li20\ri712\sb1\sl-239\slmult0 \up0 \expndtw-3\c
harscalex100 A change in inventory methods is a change in \up0 \expndtw-3\charsc
alex100 accounting principle and prior periods are \line \up0 \expndtw-3\charsca
lex100 adjusted.\par\pard\qj \li20\ri641\sb43\sl-479\slmult0 \up0 \expndtw-3\cha
rscalex100 Material, unusual in nature, and non-recurring. \line \up0 \expndtw-3
\charscalex100 Material, unusual in nature, and non-recurring.\par\pard\qj \li20
\ri605\sb200\sl-239\slmult0 \up0 \expndtw-3\charscalex100 Corrections of errors
are shown as prior period \up0 \expndtw-3\charscalex100 adjustments.\par\pard\ql
\li20\sb230\sl-253\slmult0 \up0 \expndtw-3\charscalex100 Material, unusual in n
ature, and non-recurring.\par\pard\ql \li20\ri641\sb239\sl-239\slmult0\fi0 \up0
\expndtw-3\charscalex100 Division\u8217?s assets, results of operations, and \up
0 \expndtw-3\charscalex100 activities are clearly distinguishable physically, \u
p0 \expndtw-3\charscalex100 operationally, and for financial reporting\par\pard\
ql \li20\sb1\sl-239\slmult0 \up0 \expndtw-3\charscalex100 purposes. \par\pard\se
ct\sectd\sbknone \li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\p
ar\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li
1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\s
l-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb19\sl-207\slm
ult0\fi0\tx8467\tx11457 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs1
8 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs1
8 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\ch
arscalex100 (For Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nos
upersub\cf4\f5\fs20 4-53
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100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb254\sl-32
2\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 CA 4-8 \par\
pard\li360\sb0\sl-253\slmult0\par\pard\li360\sb48\sl-253\slmult0\fi0\tx6950\tx88
46 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf9\f10\fs22 (a)\ul0\nosupersub
\cf8\f9\fs22
Separate Statement\tab \up0 \expndtw-3\charscalex100 Current Yea
r\tab \up0 \expndtw-3\charscalex100 Prior Year\par\pard\li360\sb26\sl-253\slmult
0\fi475 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf9\f10\fs22 . . . income
components . . .\par\pard\li360\sb68\sl-253\slmult0\fi475\tldot\tx7185\tx8923 \u
p0 \expndtw-3\charscalex100 Net income ...\tab \up0 \expndtw-3\charscalex100 $40
0,000\tab \up0 \expndtw-3\charscalex100 $410,000\par\pard\li360\sb0\sl-253\slmul
t0\par\pard\li360\sb18\sl-253\slmult0\fi475 \up0 \expndtw-3\charscalex100 Statem
ent of Comprehensive Income\par\pard\li360\sb1\sl-237\slmult0\fi475\tldot\tx7185
\tx8923 \up0 \expndtw-3\charscalex100 Net income ...\tab \up0 \expndtw-3\charsca
lex100 $400,000\tab \up0 \expndtw-3\charscalex100 $410,000\par\pard\li360\sb1\sl
-240\slmult0\fi475\tx7425 \up0 \expndtw-3\charscalex100 Unrealized gains ...\tab
\up0 \expndtw-3\charscalex100 15,000\par\pard\li360\sb0\sl-235\slmult0\fi475\tl
dot\tx7185\tx8923 \up0 \expndtw-3\charscalex100 Comprehensive income...\tab \up0
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r\pard\li360\sb0\sl-253\slmult0\par\pard\li360\sb40\sl-253\slmult0\fi0 \up0 \exp
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Combined Format\par\pard\
li360\sb1\sl-237\slmult0\fi475 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf9
\f10\fs22 . . . income components . . .\par\pard\li360\sb0\sl-235\slmult0\fi475\
tldot\tx7185\tx8908 \up0 \expndtw-3\charscalex100 Net income ...\tab \up0 \expnd
tw-3\charscalex100 $400,000\tab \up0 \expndtw-3\charscalex100 $410,000\par\pard\
li360\sb1\sl-240\slmult0\fi475 \up0 \expndtw-3\charscalex100 Other comprehensive
income\par\pard\li360\sb0\sl-240\slmult0\fi475\tx7425 \up0 \expndtw-3\charscale
x100 Unrealized gains ...\tab \up0 \expndtw-3\charscalex100 15,000\par\pard\li36
0\sb0\sl-236\slmult0\fi475\tldot\tx7185\tx8908 \up0 \expndtw-3\charscalex100 Com
prehensive income...\tab \up0 \expndtw-3\charscalex100 $415,000\tab \up0 \expndt
w-3\charscalex100 $410,000\par\pard\ql \li360\sb0\sl-240\slmult0 \par\pard\ql\li
360\ri1621\sb63\sl-240\slmult0\tx835\tx835\tx835 \up0 \expndtw0\charscalex102 (c
) Nelson can choose either approach, according to IFRS. The method chosen shou
ld be based on \line\tab \up0 \expndtw0\charscalex107 which one provides the mos
t useful information. For example, Nelson should not choose the \line \tab \up0
\expndtw0\charscalex102 combined format because the gains result in an increasin
g trend in comprehensive income, while \line \tab \up0 \expndtw-3\charscalex100
net income is declining. \par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\s
l-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult

0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\l
i388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\
par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li3
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4-54\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 20
11 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\no
supersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (F
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{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
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68\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf10\f11\fs32 FINANCIAL R
EPORTING PROBLEM \par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb0
\sl-322\slmult0 \par\pard\ql\li1800\sb6\sl-322\slmult0\tx2385 \up0 \expndtw-4\ch
arscalex100 \ul0\nosupersub\cf7\f8\fs28 (a) \tab \up0 \expndtw-2\charscalex100 M
&S uses a condensed format income statement. This format provides \par\pard\qj \
li2385\ri176\sb7\sl-360\slmult0 \up0 \expndtw-4\charscalex100 highlights of a co
mpany\u8217?s performance without presenting unnecessary \up0 \expndtw-4\charsca
lex100 detailed computations. \par\pard\li1800\sb0\sl-322\slmult0\par\pard\li180
0\sb84\sl-322\slmult0\fi0\tx2385 \up0 \expndtw-7\charscalex100 (b)\tab \up0 \exp
ndtw-7\charscalex100 M&S\u8217?s primary revenue sources are from General mercha
ndise (4,551.0m)\par\pard\li1800\sb38\sl-322\slmult0\fi585 \up0 \expndtw-7\charsc
alex100 and from Food (4,471.0m).\par\pard\ql \li1800\sb0\sl-322\slmult0 \par\par
d\ql\li1800\sb62\sl-322\slmult0\tx2385 \up0 \expndtw-4\charscalex100 (c) \tab \u
p0 \expndtw0\charscalex100 M&S\u8217?s gross profit was 3,341.2m in 2007 and incr
eased to 3,486.8m \par\pard\qj \li2385\ri180\sb7\sl-360\slmult0 \up0 \expndtw0\ch
arscalex102 in 2008. Gross profit increased in 2008 because Revenue increased
\up0 \expndtw0\charscalex103 433.9m while cost of sales increased only 288.3m. \pa
r\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb70\sl-322\slmult0\tx2
385 \up0 \expndtw-4\charscalex100 (d) \tab \up0 \expndtw0\charscalex102 M&S rep
orts operating profit separately from nonoperating profit \par\pard\qj \li2
385\ri177\sb7\sl-360\slmult0 \up0 \expndtw-2\charscalex100 because nonoperating
profit is non-recurring and not expected to arise \line \up0 \expndtw0\charscale
x101 in the future. In order to make valid comparisons between companies \line \
up0 \expndtw0\charscalex102 and years, nonoperating must be reported separately
from operating \line \up0 \expndtw0\charscalex103 profit. \par\pard\ql \li1800\s
b0\sl-322\slmult0 \par\pard\ql\li1800\sb70\sl-322\slmult0\tx2387 \up0 \expndtw-3
\charscalex100 (e) \tab \up0 \expndtw-2\charscalex100 M&S did report Non-GAAP me
asures. The adjusted profit and earnings \par\pard\qj \li2385\ri176\sb7\sl-360\s
lmult0 \up0 \expndtw0\charscalex103 per share measures provide additional useful
information for share-\line \up0 \expndtw-6\charscalex100 holders on the underl
ying performance of the business. The adjustments \line \up0 \expndtw0\charscale
x103 made to reported profit before tax are to exclude the (1) exceptional \line
\up0 \expndtw0\charscalex106 income and charges and (2) profits and losses on
the disposal of \line \up0 \expndtw-4\charscalex100 properties. \par\pard\li1828
\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-20
7\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\
par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\l

i1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\
sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slm
ult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\p
ard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828
\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-20
7\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\
par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb137\sl-207\slmult0\fi0\tx84
67\tx11457 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2
011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\n
osupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (
For Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f
5\fs20 4-55
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{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li2903\sb336\sl-3
68\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf10\f11\fs32 COMPARATIVE
ANALYSIS CASE \par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb0\sl322\slmult0 \par\pard\ql\li360\sb106\sl-322\slmult0\tx947 \up0 \expndtw-3\charsc
alex100 \ul0\nosupersub\cf7\f8\fs28 (a) \tab \up0 \expndtw-1\charscalex100 Cadbu
ry\u8217?s 14.6% increase in revenues from 2007 to 2008 was substan-\par\pard\ql
\li950\sb18\sl-322\slmult0 \up0 \expndtw-4\charscalex100 tially greater than Ne
stl\u8217?s 2.2% increase. \par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li
360\sb36\sl-322\slmult0\tx945 \up0 \expndtw-4\charscalex100 (b) \tab \up0 \expnd
tw0\charscalex102 Cadbury reported a loss from discontinued operations of 4 mill
ion. \par\pard\qj \li950\ri1572\sb4\sl-340\slmult0 \up0 \expndtw-2\charscalex100
Since discontinued operations are considered non-recurring in nature, \up0 \exp
ndtw0\charscalex103 using the gain (loss) from discontinued operations in compa
risons \up0 \expndtw0\charscalex100 between two companies could cause distorted
conclusions. Compari\up0 \expndtw-1\charscalex100 sons between companies should
be based on income from continuing \up0 \expndtw-4\charscalex100 operations rath
er than net income. \par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb
33\sl-322\slmult0\tx945 \up0 \expndtw-4\charscalex100 (c) \tab \up0 \expndtw0\ch
arscalex102 Cadbury\u8217?s depreciation and amortization expense was 41.8% (196
\par\pard\qj \li950\ri1510\sb4\sl-340\slmult0 \up0 \expndtw0\charscalex100 469) o
f its 2008 operating cash flow and was significantly higher than \up0 \expndtw-4

\charscalex100 Nestl\u8217?s 30.2% (CHF3,249 CHF10,763). One reason for this diff
erence is \up0 \expndtw-6\charscalex100 the substantial difference in deprec
iable amortizable assets (38.7% of \up0 \expndtw-7\charscalex100 assets for
Cadbury vs. 84.6% of assets for Nestl). \par\pard\ql \li360\sb0\sl-322\slmult0 \p
ar\pard\ql\li360\sb33\sl-322\slmult0\tx945 \up0 \expndtw-4\charscalex100 (d) \ta
b \up0 \expndtw0\charscalex100 Both companies reported profit attributed to mino
rity interests. Nestl \par\pard\qj \li950\ri1533\sb4\sl-340\slmult0 \up0 \expndtw
-4\charscalex100 has a minority interest of 5.3% (CHF1,012 CHF19,051) while Cadb
ury\u8217?s \up0 \expndtw-4\charscalex100 minority interest is only .5% (2 366). \
par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li3
88\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-23
0\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\pa
r\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388
\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\
slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\
pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\s
b0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\sl
mult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pa
rd\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0
\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmu
lt0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb165\sl-230\slmult0\fi0\tx
1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 4-56\tab \
up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wil
ey & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf
2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instruct
or Use Only)
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p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g126}{\bkmkend Pg126}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li3513\sb336\sl-3
68\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf10\f11\fs32 FINANCIAL S
TATEMENT ANALYSIS CASE 1 \par\pard\qj \li1800\sb0\sl-360\slmult0 \par\pard\qj\li
1800\sb0\sl-360\slmult0 \par\pard\qj\li1800\ri177\sb19\sl-360\slmult0\tx2448 \up
0 \expndtw0\charscalex102 \ul0\nosupersub\cf7\f8\fs28 (a) Depending on the com
pany chosen, student answers will vary. Given \line\tab \up0 \expndtw0\charscale
x102 the ready availability, the analysis for Nokia is provided below: \par\pard

\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb10\sl-322\slmult0 \up0 \exp

ndtw-4\charscalex100 Z-Score Analysis\par\pard\sect\sectd\sbknone\cols4\colno1\c
olw2139\colsr160\colno2\colw1256\colsr160\colno3\colw2792\colsr160\colno4\colw54
53\colsr160\ql \li1833\sb0\sl-184\slmult0 \par\pard\ql \li1833\sb181\sl-184\slmu
lt0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf22\f23\fs16 Z =\par\pard\col
umn \qj \li20\ri79\sb212\sl-230\slmult0\tx150 \up0 \expndtw-2\charscalex100 Work
ing Capital \line\tab \up0 \expndtw-2\charscalex100 Total Assets\par\pard\column
\ql \li3705\sb0\sl-184\slmult0 \par\pard\ql \li769\sb66\sl-184\slmult0 \up0 \ex
pndtw-2\charscalex100 Retained Earnings\par\pard\ql \li20\sb0\sl-144\slmult0\tx2
252 \up0 \expndtw-7\charscalex100 X 1.2 +\tab \up0 \expndtw-2\charscalex100 X
1.4 +\par\pard\ql \li980\sb0\sl-144\slmult0 \up0 \expndtw-2\charscalex100 Total
Assets\par\pard\column \ql \li6647\sb0\sl-184\slmult0 \par\pard\ql \li280\sb66\s
l-184\slmult0\tx2003\tx3798 \up0 \expndtw-2\charscalex100 EBIT\tab \up0 \expndtw
-2\charscalex100 Sales\tab \up0 \expndtw-2\charscalex100 MV Equity\par\pard\ql \
li20\sb46\sl-184\slmult0 \up0 \expndtw0\charscalex100 Total Assets
X 3.3 +
Total Assets
X .99 +
Total Liabilities X 0.6 \par\pard\sect\sectd\sbkn
one \ql \li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb188\sl-322\slmult0 \up0
\expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 Nokia ($000,000) \par\pard
\li1799\sb97\sl-253\slmult0\fi5688\tx11044 \up0 \expndtw-3\charscalex100 \ul0\no
supersub\cf8\f9\fs22 Z-Score\tab \up0 \expndtw-3\charscalex100 Z-Score\par\pard\
li1799\sb107\sl-253\slmult0\fi3357\tx6201\tx7648\tx8829\tx9873\tx11205 \up0 \exp
ndtw-3\charscalex100 2008\tab \up0 \expndtw-3\charscalex100 Weights\tab \up0 \ex
pndtw-3\charscalex100 2008\tab \up0 \expndtw-3\charscalex100 2007\tab \up0 \expn
dtw-3\charscalex100 Weights\tab \up0 \expndtw-3\charscalex100 2007\par\pard\li17
99\sb107\sl-253\slmult0\fi0\tx5020\tx8702 \up0 \expndtw-3\charscalex100 Total As
sets\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf21\f22\fs22 \u8364?\ul0
\nosupersub\cf8\f9\fs22 39,582\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub
\cf21\f22\fs22 \u8364?\ul0\nosupersub\cf8\f9\fs22 37,599\par\pard\li1799\sb107\s
l-253\slmult0\fi0\tx5131\tx8812 \up0 \expndtw-3\charscalex100 Current Assets\tab
\up0 \expndtw-3\charscalex100 24,470\tab \up0 \expndtw-3\charscalex100 29,294\p
ar\pard\li1799\sb107\sl-253\slmult0\fi0\tx5131\tx8812 \up0 \expndtw-3\charscalex
100 Current Liabilities\tab \up0 \expndtw-3\charscalex100 20,355\tab \up0 \expnd
tw-3\charscalex100 18,976\par\pard\li1799\sb107\sl-253\slmult0\fi360\tx5251\tx88
12 \up0 \expndtw-3\charscalex100 Working Capital\tab \up0 \expndtw-3\charscalex1
00 4,115\tab \up0 \expndtw-3\charscalex100 10,318\par\pard\li1799\sb107\sl-253\s
lmult0\fi360\tx5251\tx6388\tx6773\tx7219\tx7699\tx8932\tx9979\tx10363\tx10809\tx
11184 \up0 \expndtw-3\charscalex100 Working Capital/Assets\tab \up0 \expndtw-3\c
harscalex100 0.104\tab \up0 \expndtw-3\charscalex100 X\tab \up0 \expndtw-3\chars
calex100 1.2\tab \up0 \expndtw-3\charscalex100 =\tab \up0 \expndtw-3\charscalex1
00 0.125\tab \up0 \expndtw-3\charscalex100 0.274\tab \up0 \expndtw-3\charscalex1
00 X\tab \up0 \expndtw-3\charscalex100 1.2\tab \up0 \expndtw-3\charscalex100 =\t
ab \up0 \expndtw-3\charscalex100 0.329\par\pard\li1799\sb107\sl-253\slmult0\fi0\
tx5020\tx8702 \up0 \expndtw-3\charscalex100 Retained Earnings\tab \up0 \expndtw3\charscalex100 \ul0\nosupersub\cf21\f22\fs22 \u8364?\ul0\nosupersub\cf8\f9\fs22
11,692\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf21\f22\fs22 \u8364?\
ul0\nosupersub\cf8\f9\fs22 13,870\par\pard\li1799\sb107\sl-253\slmult0\fi360 \up
0 \expndtw-3\charscalex100 Retained Earnings/\par\pard\li1799\sb107\sl-253\slmul
t0\fi532\tx5251\tx6388\tx6773\tx7219\tx7699\tx8932\tx9979\tx10363\tx10809\tx1118
4 \up0 \expndtw-3\charscalex100 Assets\tab \up0 \expndtw-3\charscalex100 0.295\t
ab \up0 \expndtw-3\charscalex100 X\tab \up0 \expndtw-3\charscalex100 1.4\tab \up
0 \expndtw-3\charscalex100 =\tab \up0 \expndtw-3\charscalex100 0.413\tab \up0 \e
xpndtw-3\charscalex100 0.369\tab \up0 \expndtw-3\charscalex100 X\tab \up0 \expnd
tw-3\charscalex100 1.4\tab \up0 \expndtw-3\charscalex100 =\tab \up0 \expndtw-3\c
harscalex100 0.517\par\pard\li1799\sb107\sl-253\slmult0\fi0\tx5140\tx8822 \up0 \
expndtw-3\charscalex100 EBIT\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\c
f21\f22\fs22 \u8364?\ul0\nosupersub\cf8\f9\fs22 5,155\tab \up0 \expndtw-3\charsc
alex100 \ul0\nosupersub\cf21\f22\fs22 \u8364?\ul0\nosupersub\cf8\f9\fs22 8,311\p
ar\pard\li1799\sb107\sl-253\slmult0\fi360\tx5251\tx6388\tx6773\tx7219\tx7699\tx8
932\tx9979\tx10363\tx10809\tx11184 \up0 \expndtw-3\charscalex100 EBIT/Assets\tab
\up0 \expndtw-3\charscalex100 0.130\tab \up0 \expndtw-3\charscalex100 X\tab \up

0 \expndtw-3\charscalex100 3.3\tab \up0 \expndtw-3\charscalex100 =\tab \up0 \exp

ndtw-3\charscalex100 0.429\tab \up0 \expndtw-3\charscalex100 0.221\tab \up0 \exp
ndtw-3\charscalex100 X\tab \up0 \expndtw-3\charscalex100 3.3\tab \up0 \expndtw-3
\charscalex100 =\tab \up0 \expndtw-3\charscalex100 0.729\par\pard\li1799\sb107\s
l-253\slmult0\fi0\tx5020\tx8702 \up0 \expndtw-3\charscalex100 Sales\tab \up0 \ex
pndtw-3\charscalex100 \ul0\nosupersub\cf21\f22\fs22 \u8364?\ul0\nosupersub\cf8\f
9\fs22 50,710\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf21\f22\fs22 \u
8364?\ul0\nosupersub\cf8\f9\fs22 51,058\par\pard\li1799\sb107\sl-253\slmult0\fi3
60\tx5251\tx6388\tx7219\tx7699\tx8932\tx9979\tx10809\tx11184 \up0 \expndtw-3\cha
rscalex100 Sales/Assets\tab \up0 \expndtw-3\charscalex100 1.281\tab \up0 \expndt
w-10\charscalex96 X 0.99\tab \up0 \expndtw-3\charscalex100 =\tab \up0 \expndtw
-3\charscalex100 1.268\tab \up0 \expndtw-3\charscalex100 1.358\tab \up0 \expndtw
-10\charscalex96 X 0.99\tab \up0 \expndtw-3\charscalex100 =\tab \up0 \expndtw3\charscalex100 1.344\par\pard\li1799\sb107\sl-253\slmult0\fi0\tx5020\tx8582 \up
0 \expndtw-3\charscalex100 MV Equity*\tab \up0 \expndtw-3\charscalex100 \ul0\nos
upersub\cf21\f22\fs22 \u8364?\ul0\nosupersub\cf8\f9\fs22 41,048\tab \up0 \expndt
w-3\charscalex100 \ul0\nosupersub\cf21\f22\fs22 \u8364?\ul0\nosupersub\cf8\f9\fs
22 101,996\par\pard\li1799\sb107\sl-253\slmult0\fi0\tx5131\tx8812 \up0 \expndtw3\charscalex100 Total Liabilities\tab \up0 \expndtw-3\charscalex100 23,072\tab \
up0 \expndtw-3\charscalex100 20,261\par\pard\li1799\sb107\sl-253\slmult0\fi360 \
up0 \expndtw-3\charscalex100 MV Equity/Total\par\pard\li1799\sb107\sl-253\slmult
0\fi720\tx5251\tx6388\tx6773\tx7219\tx7699\tx8932\tx9979\tx10363\tx10809\tx11184
\up0 \expndtw-3\charscalex100 Liabilities\tab \up0 \expndtw-3\charscalex100 1.7
79\tab \up0 \expndtw-3\charscalex100 X\tab \up0 \expndtw-3\charscalex100 0.6\tab
\up0 \expndtw-3\charscalex100 =\tab \up0 \expndtw-3\charscalex100 1.067\tab \up
0 \expndtw-3\charscalex100 5.034\tab \up0 \expndtw-3\charscalex100 X\tab \up0 \e
xpndtw-3\charscalex100 0.6\tab \up0 \expndtw-3\charscalex100 =\tab \up0 \expndtw
-3\charscalex100 3.020\par\pard\li1800\sb107\sl-253\slmult0\fi4761\tx7219\tx7699
\tx10151\tx10809\tx11184 \up0 \expndtw-3\charscalex100 Total\tab \up0 \expndtw-3
\charscalex100 =\tab \up0 \expndtw-3\charscalex100 3.302\tab \up0 \expndtw-3\cha
rscalex100 Total\tab \up0 \expndtw-3\charscalex100 =\tab \up0 \expndtw-3\charsca
lex100 5.939\par\pard\li1800\sb107\sl-253\slmult0\fi0 \up0 \expndtw-3\charscalex
100 *Market Price X Shares Outstanding\par\pard\li1800\sb107\sl-253\slmult0\fi81
\tx5140\tx8822 \up0 \expndtw-3\charscalex100 Market Price (year-end)\tab \up0 \e
xpndtw-3\charscalex100 \ul0\nosupersub\cf21\f22\fs22 \u8364?\ul0\nosupersub\cf8\
f9\fs22 11.10\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf21\f22\fs22 \u
8364?\ul0\nosupersub\cf8\f9\fs22 26.52\par\pard\li1800\sb107\sl-253\slmult0\fi81
\tx5251\tx8932 \up0 \expndtw-3\charscalex100 Shares Outstanding\tab \up0 \expndt
w-3\charscalex100 3,698\tab \up0 \expndtw-3\charscalex100 3,846\par\pard\li1800\
sb107\sl-253\slmult0\fi0\tx5020\tx8582 \up0 \expndtw-3\charscalex100 Total Equit
y\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf21\f22\fs22 \u8364?\ul0\no
supersub\cf8\f9\fs22 41,048\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf
21\f22\fs22 \u8364?\ul0\nosupersub\cf8\f9\fs22 101,996\par\pard\li1828\sb0\sl-20
7\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\
par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\l
i1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb19
8\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \expndtw-2\charscalex100 \ul0\nosupersu
b\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersu
b\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \
expndtw-3\charscalex100 (For Instructor Use Only)\tab \up0 \expndtw-3\charscalex
100 \ul0\nosupersub\cf4\f5\fs20 4-57
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2\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 FINANCIAL ST
ATEMENT ANALYSIS CASE 1 (Continued) \par\pard\ql \li360\ri1567\sb327\sl-360\slmu
lt0\tx1008\tx1008 \up0 \expndtw0\charscalex100 (b) Nokia\u8217?s Z-score in 20
08 has declined significantly but is still above the \line\tab \up0 \expndtw0\ch
arscalex101 cutoff score for companies that are unlikely to fail. The company ha
s \line \tab \up0 \expndtw-4\charscalex100 declined in all areas in 2008, compar
ed to 2007. \par\pard\qj \li1079\ri1574\sb360\sl-360\slmult0 \up0 \expndtw0\char
scalex106 Note to instructors\u8212?as an extension, students could be asked to
\up0 \expndtw0\charscalex100 conduct the analysis on companies which are in fina
ncial distress to \up0 \expndtw-2\charscalex100 examine whether their financial
distress could have been predicted in \up0 \expndtw-4\charscalex100 advance. \pa
r\pard\ql \li360\ri1571\sb360\sl-360\slmult0\tx1008\tx1008 \up0 \expndtw0\charsc
alex107 (c) EBIT is an operating income measure. By adding back items less \li
ne\tab \up0 \expndtw0\charscalex104 relevant to predicting future operating resu
lts (interest, taxes), it is \line \tab \up0 \expndtw-4\charscalex100 viewed as
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Kieso
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TATEMENT ANALYSIS CASE 2 \par\pard\ql \li1800\sb0\sl-360\slmult0 \par\pard\ql\li
1800\ri176\sb59\sl-360\slmult0\tx2519\tx2519 \up0 \expndtw-3\charscalex100 \ul0\
nosupersub\cf7\f8\fs28 (a)
Assumptions and estimates related to items such as
bad debt expense, \line\tab \up0 \expndtw-2\charscalex100 warranties, or the us
eful lives or residual values for fixed assets could \line \tab \up0 \expndtw-3\
charscalex100 result in income being overstated. \par\pard\ql \li1800\sb0\sl-322
\slmult0 \par\pard\ql\li1800\sb70\sl-322\slmult0 \up0 \expndtw-2\charscalex100 (
b)
See the table below. \par\pard\ql \li8539\sb0\sl-322\slmult0 \par\pard\ql\
li8539\sb76\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Sales per \par\pard\li2
515\sb50\sl-322\slmult0\fi0\tx5813\tx7334\tx8769\tx10296 \up0 \expndtw-3\charsca
lex100 December 31, 2008\tab \up0 \expndtw-3\charscalex100 Price\tab \up0 \expnd
tw-3\charscalex100 EPS\tab \up0 \expndtw-3\charscalex100 Share\tab \up0 \expndtw
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PSR\par\pard\li2515\sb48\sl-322\slmult0\fi0\tx5505\tx72
81\tx8683\tx10377\tx11481 \up0 \expndtw-3\charscalex100 Addidas\tab \up0 \expndt
w-3\charscalex100 \ul0\nosupersub\cf18\f19\fs28 \u8364? \ul0\nosupersub\cf7\f8\
fs28 27.14\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf18\f19\fs28 \u83
64?\ul0\nosupersub\cf7\f8\fs28 3.25\tab \up0 \expndtw-3\charscalex100 \ul0\nosup
ersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 55.79\tab \up0 \expndtw-3
\charscalex100 8.35\tab \up0 \expndtw-3\charscalex100 .49\par\pard\li2515\sb38\s
l-322\slmult0\fi0\tx5649\tx7430\tx8976\tx10224\tx11174 \up0 \expndtw-3\charscale
x100 JJB sports\tab \up0 \expndtw-3\charscalex100 112.50P\tab \up0 \expndtw-3\ch
arscalex100 4.07P\tab \up0 \expndtw-3\charscalex100 3.43\tab \up0 \expndtw-3\cha
rscalex100 27.64\tab \up0 \expndtw-3\charscalex100 32.80\par\pard\ql \li1799\sb0
\sl-360\slmult0 \par\pard\ql\li1799\ri178\sb5\sl-360\slmult0\tx2519\tx2519\tx251
9\tx2519 \up0 \expndtw0\charscalex103 (c)
JJB sports has a higher P/E relativ
e to addidas by 330%. But JJB\u8217?s \line\tab \up0 \expndtw-2\charscalex100 P
SR is 67 times higher than that for JJB sports. Thus, it would appear \line \tab
\up0 \expndtw-2\charscalex100 that JJB\u8217?s stock is overpriced, and by a bi
gger margin when using the \line \tab \up0 \expndtw-4\charscalex100 sales-based
PSR. This may suggest a lower quality of earnings for JJB \line \tab \up0 \expnd
tw-4\charscalex100 sports. \par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\s
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Kieso, \ul0\nosupersub\cf3\f
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100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li2640\sb336\sl-3
68\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf10\f11\fs32 INTERNATION
AL REPORTING CASE \par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb0\
sl-322\slmult0 \par\pard\ql\li360\sb126\sl-322\slmult0\tx1079 \up0 \expndtw-4\ch
arscalex100 \ul0\nosupersub\cf7\f8\fs28 (a) \tab \up0 \expndtw-4\charscalex100 S
ome of the differences are: \par\pard\ql \li1079\ri1573\sb17\sl-300\slmult0\tx15
93\tx1593 \up0 \expndtw0\charscalex106 1. Units of currency\u8212?Campbell and
all U.S. companies report in \line\tab \up0 \expndtw0\charscalex100 dollars and
earnings per share in dollars and cents. International \line \tab \up0 \expndtw
-4\charscalex100 companies using IFRS report in a variety of currencies. \par\pa
rd\qj \li1079\ri1575\sb1\sl-300\slmult0\tx1593 \up0 \expndtw0\charscalex102 2.
Terminology\u8212?Finance costs are referred to as interest expense \line\tab \
up0 \expndtw-4\charscalex100 by Campbell and income is replaced with earnings. \
par\pard\ql \li1079\ri1573\sb0\sl-310\slmult0\tx1593\tx1593 \up0 \expndtw-2\char
scalex100 3. Campbell does not report either gross profit or income from opera
-\line\tab \up0 \expndtw-1\charscalex100 tions in its Statement of Earnings. The
se items would be reported \line \tab \up0 \expndtw-4\charscalex100 by Campbell
if it prepared a detailed income statement. \par\pard\ql \li1079\sb273\sl-322\sl
mult0 \up0 \expndtw-4\charscalex100 Some similarities are: \par\pard\qj \li1079\
ri1574\sb0\sl-300\slmult0\tx1593 \up0 \expndtw0\charscalex101 1. Campbell appe
ars to use a function-of-expense approach. It may \line\tab \up0 \expndtw-4\char
scalex100 provide additional nature-of-expense information in the notes. \par\pa
rd\qj \li1079\ri1574\sb0\sl-320\slmult0\tx1593 \up0 \expndtw0\charscalex102 2.
Campbell classifies separately non-operations items (finance \line\tab \up
0 \expndtw-4\charscalex100 revenues and costs and discontinued operations. \par\
pard\qj \li1079\ri1576\sb0\sl-300\slmult0\tx1593 \up0 \expndtw0\charscalex100 3.
Campbell reports EPS information on the face of the income \line\tab
\up0 \expndtw-4\charscalex100 statement. \par\pard\ql \li360\sb320\sl-322\slmul
t0\tx1082 \up0 \expndtw-3\charscalex100 (b) \tab \up0 \expndtw-2\charscalex100 T

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ar\pard\qj \li1079\ri1510\sb7\sl-360\slmult0 \up0 \expndtw-3\charscalex100 recur
ring item. As in IFRS companies\u8217? income statements, these items \up0 \expn
dtw-3\charscalex100 are included in the measurement of income but they are separ
ate from \up0 \expndtw-6\charscalex100 income from continuing operations, li
kely due to their non-recurring \up0 \expndtw-1\charscalex100 nature. U.S. c
ompanies also report interest expense under a separate \up0 \expndtw-1\charscale
x100 heading in the income statement. This distinguishes income from the \up0 \e
xpndtw-5\charscalex100 operating and financing activities of the company. \par\p
ard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb
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ult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\par
d\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\
sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmul
t0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\
li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl
-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0
\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb192\sl-230\slmult0\fi0\tx185
2\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 4-60\tab \up0
\expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley
& Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f
3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor
Use Only)
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68\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf10\f11\fs32 ACCOUNTING,
ANALYSIS, PRINCIPLES \par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql\li180
0\sb308\sl-322\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28
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\up0 \expndtw-4\charscalex100 Year Ended December 31, 2010 \par\pard\li1800\sb3
00\sl-322\slmult0\fi0\tx10353 \up0 \expndtw-6\charscalex100 Sales ...\tab \up0 \
expndtw-6\charscalex100 $1,900,000\par\pard\li1800\sb0\sl-321\slmult0\fi0\tx1074

0 \up0 \expndtw-6\charscalex100 Cost of goods sold ...\tab \up0 \expndtw-6\chars

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charscalex100 Gross profit ...\tab \up0 \expndtw-6\charscalex100 1,050,000\par\p
ard\li1800\sb1\sl-322\slmult0\fi0\tldot\tx8740 \up0 \expndtw-6\charscalex100 Sel
ling expenses ...\tab \up0 \expndtw-6\charscalex100 $300,000\par\pard\li1800\sb0
\sl-321\slmult0\fi0\tldot\tx8895\tx10740 \up0 \expndtw-6\charscalex100 Administr
ative expenses ...\tab \up0 \expndtw-6\charscalex100 240,000\tab \up0 \expndtw-6
\charscalex100 540,000\par\pard\li1799\sb1\sl-316\slmult0\fi8937 \up0 \expndtw-5
\charscalex100 510,000\par\pard\li1799\sb2\sl-322\slmult0\fi0 \up0 \expndtw-5\ch
arscalex100 Other Income and expense\par\pard\li1799\sb0\sl-321\slmult0\fi614\tl
dot\tx9052 \up0 \expndtw-5\charscalex100 Gain on sale of investments...\tab \up0
\expndtw-5\charscalex100 62,700\par\pard\li1799\sb0\sl-317\slmult0\fi614\tldot\
tx9050\tx10740 \up0 \expndtw-5\charscalex100 Rent revenue ...\tab \up0 \expndtw5\charscalex100 40,000\tab \up0 \expndtw-5\charscalex100 102,700\par\pard\li1799
\sb1\sl-322\slmult0\fi0\tx10737 \up0 \expndtw-5\charscalex100 Income before inco
me tax...\tab \up0 \expndtw-5\charscalex100 612,700\par\pard\li1799\sb0\sl-321\s
lmult0\fi0\tx10740 \up0 \expndtw-5\charscalex100 Income tax ...\tab \up0 \expndt
w-5\charscalex100 187,000\par\pard\li1799\sb0\sl-317\slmult0\fi0\tx10737 \up0 \e
xpndtw-5\charscalex100 Income from continuing operations ...\tab \up0 \expndtw-5
\charscalex100 425,700\par\pard\li1799\sb1\sl-322\slmult0\fi0 \up0 \expndtw-5\ch
arscalex100 Discontinued operations\par\pard\li1799\sb0\sl-321\slmult0\fi0\tldot
\tx8740 \up0 \expndtw-5\charscalex100 Loss on discontinued operations...\tab \up
0 \expndtw-5\charscalex100 $ 75,000\par\pard\li1799\sb0\sl-317\slmult0\fi0\tld
ot\tx9050\tx10808 \up0 \expndtw-5\charscalex100 Less: Applicable income tax re
duction ...\tab \up0 \expndtw-5\charscalex100 25,500\tab \up0 \expndtw-5\charsca
lex100 (49,500)\par\pard\li1799\sb1\sl-322\slmult0\fi0\tx10353\tx10740 \up0 \exp
ndtw-5\charscalex100 Net income ...\tab \up0 \expndtw-5\charscalex100 $\tab \up0
\expndtw-5\charscalex100 376,200\par\pard\li1799\sb196\sl-322\slmult0\fi0 \up0
\expndtw-5\charscalex100 Per share:\par\pard\li1799\sb0\sl-322\slmult0\fi0 \up0
\expndtw-5\charscalex100 Income from continuing operations\par\pard\li1799\sb0\s
l-321\slmult0\fi232\tx11203 \up0 \expndtw-5\charscalex100 ($425,700 100,000)...\
tab \up0 \expndtw-5\charscalex100 4.26\par\pard\li1799\sb0\sl-317\slmult0\fi0\tx
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par\pard\li1799\sb2\sl-322\slmult0\fi0\tx10583 \up0 \expndtw-4\charscalex100 Ret
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Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g131}{\bkmkend Pg131}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb274\sl-32
2\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 ACCOUNTING,
ANALYSIS, PRINCIPLES (Continued) \par\pard\ql \li3729\sb0\sl-322\slmult0 \par\pa
rd\ql\li3729\sb316\sl-322\slmult0 \up0 \expndtw-4\charscalex100 COUNTING CROWS,
INC. \par\pard\ql \li2947\ri4165\sb0\sl-320\slmult0\tx3340 \up0 \expndtw-4\chars
calex100 Statement of Comprehensive Income \line\tab \up0 \expndtw-4\charscalex1
00 Year Ended December 31, 2010 \par\pard\li360\sb315\sl-322\slmult0\fi0\tldot\t
x9143 \up0 \expndtw-4\charscalex100 Net income ...\tab \up0 \expndtw-4\charscale
x100 $376,200\par\pard\li360\sb0\sl-317\slmult0\fi0 \up0 \expndtw-4\charscalex10
0 Other comprehensive income:\par\pard\li360\sb1\sl-321\slmult0\fi0\tx9453 \up0
\expndtw-4\charscalex100 Unrealized holding gain, net of tax...\tab \up0 \expndt
w-4\charscalex100 15,000\par\pard\li360\sb1\sl-322\slmult0\fi0\tldot\tx9143 \up0
\expndtw-4\charscalex100 Comprehensive income ...\tab \up0 \expndtw-4\charscale
x100 $391,200\par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb300\sl322\slmult0 \up0 \expndtw-4\charscalex100 ANALYSIS \par\pard\qj \li360\ri1519\sb
320\sl-320\slmult0 \up0 \expndtw-1\charscalex100 The detailed income statement r
ecognizes important relationships between \up0 \expndtw0\charscalex100 income st
atement elements. For example, by separating operating transac\up0 \expndtw0\cha
rscalex102 tions from nonoperating transactions, the statement user can distingu
ish \up0 \expndtw-1\charscalex100 between elements with differing implications f
or future operating results. In \up0 \expndtw0\charscalex104 addition, the detai
led format generally groups costs and expenses with \up0 \expndtw0\charscalex100
related revenues (e.g., cost of goods sold with sales to yield a gross profit \
up0 \expndtw-3\charscalex100 measure). Finally, the detailed format highlights c
ertain intermediate compo\up0 \expndtw0\charscalex106 nents of income that analy
sts use to compute ratios for assessing the \up0 \expndtw-4\charscalex100 perfor
mance of the company. \par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360\
sb317\sl-322\slmult0 \up0 \expndtw-4\charscalex100 PRINCIPLES \par\pard\qj \li36
0\ri1513\sb320\sl-320\slmult0 \up0 \expndtw-3\charscalex100 Pro forma reporting
is inconsistent with the conceptual framework\u8217?s qualita\up0 \expndtw0\char
scalex100 tive characteristic of comparability. For example, similar to the disc
ussion \up0 \expndtw0\charscalex100 in the opening story, if Counting Crows Inc.
classifies some items in a pro \up0 \expndtw0\charscalex100 forma manner but ot
her companies do not, investors and creditors will not \up0 \expndtw-8\charscale
x100 be able to compare the reported incomes. \par\pard\qj \li360\ri1510\sb309\s
l-310\slmult0 \up0 \expndtw-6\charscalex100 Note to instructor: This is the
reason the U.S. SEC issued Regulation G, \line \up0 \expndtw-1\charscale
x100 which requires companies that list securities in U.S. markets and that issu
e \line \up0 \expndtw-5\charscalex100 pro forma income reports to provide reconc

iliation to income measured under \par\pard\ql \li360\sb1\sl-297\slmult0 \up0 \e

xpndtw-7\charscalex100 U.S. GAAP, which interested parties can then compare acro
ss companies. \par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmul
t0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\
li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl
-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb83\sl-230\slmult
0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 462\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011
John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosup
ersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For
Instructor Use Only)
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g132}{\bkmkend Pg132}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li4660\sb336\sl-3
68\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf10\f11\fs32 PROFESSIONA
L RESEARCH \par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb0\sl-32
2\slmult0 \par\pard\ql\li1800\sb66\sl-322\slmult0\tx2404 \up0 \expndtw-4\charsca
lex100 \ul0\nosupersub\cf7\f8\fs28 (a) \tab \up0 \expndtw-7\charscalex100 Intern
ational Accounting Standard 1, Presentation of Financial Statements \par\pard\qj
\li2404\ri179\sb0\sl-320\slmult0 \up0 \expndtw0\charscalex105 addresses the sta
tement of comprehensive income reporting. This \up0 \expndtw-2\charscalex100 sta
ndard was issued in September 2007 and includes subsequent \up0 \expndtw
-1\charscalex100 amendments resulting from IFRSs issued up to 30 November 2008.

Its \up0 \expndtw-1\charscalex100 effective date is 1 January 2009. \par\pard\ql

\li1800\sb319\sl-322\slmult0\tx2404 \up0 \expndtw-4\charscalex100 (b) \tab \up0
\expndtw0\charscalex102 Total comprehensive income is the change in equity duri
ng a period \par\pard\qj \li2404\ri176\sb0\sl-320\slmult0 \up0 \expndtw-3\charsc
alex100 resulting from transactions and other events, other than those changes \
up0 \expndtw0\charscalex102 resulting from transactions with owners in their cap
acity as owners. \up0 \expndtw0\charscalex102 Total comprehensive income compris
es all components of \u8216?profit or \up0 \expndtw0\charscalex103 loss\u8217?
and of \u8216?other comprehensive income\u8217? (Paragraph 7). \par\pard\ql \li1
800\sb319\sl-322\slmult0\tx2404 \up0 \expndtw-4\charscalex100 (c) \tab \up0 \exp
ndtw0\charscalex102 Paragraphs 85 and 86 provide the rationale for presenting ad
ditional \par\pard\qj \li2404\ri176\sb0\sl-320\slmult0 \up0 \expndtw-1\charscale
x100 information: An entity shall present additional line items, headings and \l
ine \up0 \expndtw-1\charscalex100 subtotals in the statement of comprehensive in
come and the separate \line \up0 \expndtw-2\charscalex100 income statement (if p
resented), when such presentation is relevant to \line \up0 \expndtw-2\charscale
x100 an understanding of the entity\u8217?s financial performance (Para. 85). \p
ar\pard\qj \li2404\ri176\sb320\sl-320\slmult0 \up0 \expndtw0\charscalex102 Becau
se the effects of an entity\u8217?s various activities, transactions and \line \
up0 \expndtw0\charscalex100 other events differ in frequency, potential for gain
or loss and predict-\line \up0 \expndtw0\charscalex104 ability, disclosing the
components of financial performance assists \line \up0 \expndtw-1\charscalex100
users in understanding the financial performance achieved and in \line \
up0 \expndtw-1\charscalex100 making projections of future financial performance.
An entity includes \line \up0 \expndtw0\charscalex103 additional line items in
the statement of comprehensive income and \line \up0 \expndtw0\charscalex104 in
the separate income statement (if presented), and it amends the \line \up0 \exp
ndtw-1\charscalex100 descriptions used and the ordering of items when this is ne
cessary to \line \up0 \expndtw0\charscalex105 explain the elements of financial
performance. An entity considers \line \up0 \expndtw0\charscalex101 factors incl
uding materiality and the nature and function of the items \line \up0 \expndtw-3
\charscalex100 of income and expense. For example, a financial institution may a
mend \line \up0 \expndtw-3\charscalex100 the descriptions to provide information
that is relevant to the operations \line \up0 \expndtw-1\charscalex100 of a fin
ancial institution. An entity does not offset income and expense \line \up0 \exp
ndtw-2\charscalex100 items unless the criteria in paragraph 32 are met (Para. 86
). \par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pa
rd\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\
sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207
\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\p
ar\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li
1828\sb0\sl-207\slmult0\par\pard\li1828\sb154\sl-207\slmult0\fi0\tx8467\tx11457
\up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wi
ley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\c
f2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instruc
tor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 4-63
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g133}{\bkmkend Pg133}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb274\sl-32
2\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 PROFESSIONAL
RESEARCH (Continued) \par\pard\qj \li360\ri1571\sb320\sl-320\slmult0\tx964 \up0
\expndtw-1\charscalex100 (d) When items of income or expense are material, an
entity shall disclose \line\tab \up0 \expndtw-4\charscalex100 their nature and
amount separately (Para. 97). \par\pard\qj \li964\ri1575\sb320\sl-320\slmult0 \u
p0 \expndtw-2\charscalex100 Circumstances that would give rise to the separate d
isclosure of items \up0 \expndtw-4\charscalex100 of income and expense include:
\par\pard\ql \li974\ri1570\sb0\sl-320\slmult0\tx1574\tx1574 \up0 \expndtw0\chars
calex103 a.
write-downs of inventories to net realisable value or of property
, \line\tab \up0 \expndtw0\charscalex101 plant and equipment to recoverable amou
nt, as well as reversals \line \tab \up0 \expndtw-4\charscalex100 of such writedowns; \par\pard\qj \li974\ri1571\sb0\sl-320\slmult0\tx1574 \up0 \expndtw0\chars
calex105 b.
restructurings of the activities of an entity and reversals of an
y \line\tab \up0 \expndtw-4\charscalex100 provisions for the costs of restructur
ing; \par\pard\ql \li974\sb1\sl-319\slmult0 \up0 \expndtw-3\charscalex100 c.
disposals of items of property, plant and equipment; \par\pard\ql \li974\sb1\sl319\slmult0 \up0 \expndtw-2\charscalex100 d.
disposals of investments; \par\p
ard\ql \li974\sb1\sl-319\slmult0 \up0 \expndtw-2\charscalex100 e.
discontinue
d operations; \par\pard\li974\sb13\sl-322\slmult0\fi0\tx1574 \up0 \expndtw-3\cha
rscalex100 f.\tab \up0 \expndtw-3\charscalex100 litigation settlements; and\par\
pard\li974\sb0\sl-321\slmult0\fi0 \up0 \expndtw-3\charscalex100 g.
other reve
rsals of provisions.\par\pard\li974\sb0\sl-317\slmult0\fi600 \up0 \expndtw-3\cha
rscalex100 (Para. 98).\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-2
30\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\p
ar\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li38
8\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230
\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par
\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\
sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\s
lmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\p
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0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slm
ult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\par
d\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\
sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmul
t0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\
li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl
-230\slmult0\par\pard\li388\sb177\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw
-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 4-64\tab \up0 \expndtw-2\charscalex
100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kie
so, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions
Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)
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\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}

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g134}{\bkmkend Pg134}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li4560\sb336\sl-3
68\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf10\f11\fs32 PROFESSIONA
L SIMULATION \par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb0\sl322\slmult0 \par\pard\ql\li1800\sb66\sl-322\slmult0 \up0 \expndtw-4\charscalex10
0 \ul0\nosupersub\cf7\f8\fs28 Explanation \par\pard\qj \li1800\ri176\sb307\sl-36
0\slmult0 \up0 \expndtw0\charscalex100 As indicated in the income statement belo
w, the loss on abandonment is \line \up0 \expndtw-4\charscalex100 reported as
an \u8220?other income and expense.\u8221? The gain on disposal of a \
line \up0 \expndtw-2\charscalex100 business component is reported as part of dis
continued operations, net of \line \up0 \expndtw-5\charscalex100 tax. The change
in inventory costing from FIFO to average cost is a change in \line \up0 \expnd
tw-3\charscalex100 accounting principle. The cumulative effect of a chang
e in accounting \line \up0 \expndtw0\charscalex100 principle is adjusted throu
gh the beginning balance of retained earnings. \line \up0 \expndtw0\charscalex10
0 Gross profit is \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8
\fs28 1,280,000, income from operations is \ul0\nosupersub\cf18\f19\fs28 \u8364
?\ul0\nosupersub\cf7\f8\fs28 660,000; income \line \up0 \expndtw-2\charscalex100
before income taxes is \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7
\f8\fs28 590,000; net income is \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupe
rsub\cf7\f8\fs28 476,000; and earnings per \line \up0 \expndtw-3\charscalex100 s
hare (on net income) is \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7
\f8\fs28 4.76. \par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb10\
sl-322\slmult0 \up0 \expndtw-4\charscalex100 Measurement \par\pard\ql \li5030\ri
3367\sb307\sl-360\slmult0\tx5644 \up0 \expndtw-4\charscalex100 JUDE LAW CORPORAT
ION \line\tab \up0 \expndtw-4\charscalex100 Income Statement \par\pard\ql \li427
2\sb32\sl-322\slmult0 \up0 \expndtw-4\charscalex100 For the Year Ended December
31, 2010 \par\pard\li1800\sb306\sl-322\slmult0\fi0\tx10051 \up0 \expndtw-5\chars
calex100 Sales ...\tab \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf18\f19\fs
28 \u8364?\ul0\nosupersub\cf7\f8\fs28 3,200,000\par\pard\li1800\sb38\sl-322\slmu
lt0\fi0\tx10191 \up0 \expndtw-5\charscalex100 Cost of goods sold ...\tab \up0 \e
xpndtw-5\charscalex100 1,920,000\par\pard\li1800\sb38\sl-322\slmult0\fi0\tx10199
\up0 \expndtw-5\charscalex100 Gross profit ...\tab \up0 \expndtw-5\charscalex10
0 1,280,000 (a)\par\pard\li1800\sb38\sl-322\slmult0\fi0\tldot\tx8567 \up0 \expnd
tw-5\charscalex100 Selling expenses ...\tab \up0 \expndtw-5\charscalex100 \ul0\n
osupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 340,000\par\pard\li18
00\sb38\sl-322\slmult0\fi0\tldot\tx8708\tx10423 \up0 \expndtw-5\charscalex100 Ad
ministrative expenses ...\tab \up0 \expndtw-5\charscalex100 280,000\tab \up0 \ex
pndtw-5\charscalex100 620,000\par\pard\li1800\sb38\sl-322\slmult0\fi8630 \up0 \e
xpndtw-4\charscalex100 660,000 (b)\par\pard\li1800\sb38\sl-322\slmult0\fi0 \up0
\expndtw-4\charscalex100 Other income and expense\par\pard\li1800\sb38\sl-322\sl
mult0\fi398\tldot\tx8865 \up0 \expndtw-4\charscalex100 Interest revenue...\tab \
up0 \expndtw-4\charscalex100 10,000\par\pard\li1800\sb38\sl-322\slmult0\fi398\tx
8774 \up0 \expndtw-4\charscalex100 Loss from earthquake\tab \up0 \expndtw-4\char
scalex100 (40,000)\par\pard\li1800\sb38\sl-322\slmult0\fi398\tldot\tx8776\tx1046
2 \up0 \expndtw-4\charscalex100 Loss from plant abandonment ...\tab \up0 \expndt
w-4\charscalex100 (40,000)\tab \up0 \expndtw-4\charscalex100 (70,000)\par\pard\l
i1800\sb38\sl-322\slmult0\fi0\tx10406 \up0 \expndtw-4\charscalex100 Income befor
e income tax...\tab \up0 \expndtw-4\charscalex100 590,000 (c)\par\pard\li1800\sb
38\sl-322\slmult0\fi0\tx10409 \up0 \expndtw-4\charscalex100 Income tax (30% X $5

90,000)...\tab \up0 \expndtw-4\charscalex100 177,000\par\pard\li1800\sb38\sl-322

\slmult0\fi0\tx10406 \up0 \expndtw-4\charscalex100 Income from continuing operat
ions ...\tab \up0 \expndtw-4\charscalex100 413,000\par\pard\li1800\sb38\sl-322\s
lmult0\fi0 \up0 \expndtw-4\charscalex100 Discontinued operations\par\pard\li1800
\sb38\sl-322\slmult0\fi398\tx8870 \up0 \expndtw-4\charscalex100 Gain on disposal
of component of business...\tab \up0 \expndtw-4\charscalex100 90,000\par\pard\l
i1800\sb38\sl-322\slmult0\fi398\tldot\tx8867\tx10563 \up0 \expndtw-4\charscalex1
00 Less: Applicable income tax ...\tab \up0 \expndtw-4\charscalex100 27,000\ta
b \up0 \expndtw-4\charscalex100 63,000\par\pard\li1800\sb38\sl-322\slmult0\fi0\t
x10079\tx10430 \up0 \expndtw-4\charscalex100 Net income ...\tab \up0 \expndtw-4\
charscalex100 \ul0\nosupersub\cf18\f19\fs28 \u8364?\tab \up0 \expndtw-4\charscal
ex100 \ul0\nosupersub\cf7\f8\fs28 476,000 (d)\par\pard\li1828\sb0\sl-207\slmult0
\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb175\sl-207\slmult0\fi0\tx8
467\tx11457 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright
2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\
nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100
(For Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\
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f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 4.13\par\pard\li360\sb96\sl-322\slmu
lt0\fi0\tx9456 \up0 \expndtw-6\charscalex100 Discontinued operations, net of tax
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60\slmult0 \up0 \expndtw0\charscalex107 Note to instructor: The change for inven
tory costing is reflected in the \up0 \expndtw-1\charscalex100 current year\u821
7?s cost of goods sold. If comparative statements are presented, \up0 \expndtw0\
charscalex100 prior year\u8217?s income statements would be recast as under the
new method. \up0 \expndtw0\charscalex100 The cumulative effect of the change in
accounting principle is shown as an \up0 \expndtw-4\charscalex100 adjustment to
beginning retained earnings. \par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\s
b0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\sl
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91 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 4-66\tab \up0 \expn
dtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons
, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18

1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use On

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par\pard\ql \li3822\sb196\sl-402\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupe
rsub\cf29\f30\fs35 The Accounting Information System \par\pard\ql \li1746\sb0\sl
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NT CLASSIFICATION TABLE (BY TOPIC) \par\pard\ql \li7105\sb228\sl-241\slmult0 \up
0 \expndtw-3\charscalex100 \ul0\nosupersub\cf31\f32\fs21 Brief \par\pard\li1750\
sb1\sl-236\slmult0\fi0\tx5088\tx6835\tx8539\tx10238 \up0 \expndtw-3\charscalex10
0 Topics\tab \up0 \expndtw-3\charscalex100 Questions\tab \up0 \expndtw-3\charsca
lex100 Exercises\tab \up0 \expndtw-3\charscalex100 Exercises\tab \up0 \expndtw-3
\charscalex100 Problems\par\pard\li1750\sb235\sl-241\slmult0\fi176\tx2355\tx5088
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9\tx10261 \up0 \expndtw-3\charscalex100 3.\tab \up0 \expndtw-3\charscalex100 Tri
al balance.\tab \up0 \expndtw-3\charscalex100 6, 10\tab \up0 \expndtw-3\charscal
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\charscalex100 8, 11, 13, 14\tab \up0 \expndtw-3\charscalex100 3, 4, 5, 6, 7,\ta
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55\tx5088\tx6811\tx8538\tx10261 \up0 \expndtw-3\charscalex100 *10.\tab \up0 \exp
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18, 19\tab \up0 \expndtw-3\charscalex100 10\par\pard\li1746\sb225\sl-241\slmult
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0 8, 9, 11\par\pard\li349\sb227\sl-241\slmult0\fi200\tx6122\tx7533\tx9107 \up0 \
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.\tab \up0 \expndtw-2\charscalex100 Moderate\tab \up0 \expndtw-2\charscalex100 3

0-40\par\pard\li1853\sb49\sl-241\slmult0\fi74\tx3119\tx9270\tx10857 \up0 \expndt

w-2\charscalex100 P3-9\tab \up0 \expndtw-2\charscalex100 Adjusting and closing.\
tab \up0 \expndtw-2\charscalex100 Moderate\tab \up0 \expndtw-2\charscalex100 3035\par\pard\li1853\sb53\sl-241\slmult0\fi0\tx3119\tx9270\tx10857 \up0 \expndtw-2
\charscalex100 *P3-10\tab \up0 \expndtw-2\charscalex100 Cash and accrual basis.\
tab \up0 \expndtw-2\charscalex100 Moderate\tab \up0 \expndtw-2\charscalex100 3540\par\pard\li1853\sb49\sl-241\slmult0\fi0\tx3119\tx9298\tx10857 \up0 \expndtw-2
\charscalex100 *P3-11\tab \up0 \expndtw-2\charscalex100 Worksheet, statement of
financial position, adjusting and\tab \up0 \expndtw-2\charscalex100 Complex\tab
\up0 \expndtw-2\charscalex100 40-50\par\pard\ql \li3119\sb1\sl-225\slmult0 \up0
\expndtw-3\charscalex100 closing entries. \par\pard\li1773\sb0\sl-195\slmult0\pa
r\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1
773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl
-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmul
t0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb178\sl-195\slmult0\fi0\t
x8213\tx11588 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf25\f26\fs17 Copyri
ght 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf26\f27\fs17 IFRS
,\ul0\nosupersub\cf25\f26\fs17 1/e, Solutions Manual\tab \up0 \expndtw-3\charsc
alex100 (For Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosuper
sub\cf27\f28\fs19 3-3
{\shp {\*\shpinst\shpleft1746\shptop14726\shpright11891\shpbottom14746\shpfhdr0\
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g139}{\bkmkend Pg139}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li3161\sb228\sl-4
02\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf29\f30\fs35 ANSWERS TO
QUESTIONS \par\pard\li470\sb0\sl-241\slmult0\par\pard\li470\sb237\sl-241\slmult0
\fi0\tx810 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf31\f32\fs21 1.\tab \u
p0 \expndtw-3\charscalex100 \ul0\nosupersub\cf32\f33\fs21 Examples are:\par\pard
\ql \li810\sb0\sl-232\slmult0 \up0 \expndtw-2\charscalex100 (a) Payment of an ac
counts payable. \par\pard\ql \li810\sb0\sl-218\slmult0 \up0 \expndtw-2\charscale
x100 (b) Collection of an accounts receivable from a customer. \par\pard\ql \li8
10\sb8\sl-235\slmult0 \up0 \expndtw-2\charscalex100 (c) Transfer of an accounts
payable to a note payable. \par\pard\ql \li470\ri1572\sb225\sl-235\slmult0\tx810
\tx810\tx810\tx810\tx810 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf31\f32\
fs21 2. \tab \up0 \expndtw0\charscalex103 \ul0\nosupersub\cf32\f33\fs21 Transact
ions (a), (b), (d) are considered business transactions and are recorded in t

he accounting \line\tab \up0 \expndtw0\charscalex102 records because a change in

assets, liabilities, or equity has been effected as a result of a transfer of \
line \tab \up0 \expndtw0\charscalex104 values from one party to another. Transac
tions (c) and (e) are not business transactions because a \line \tab \up0 \expnd
tw0\charscalex100 transfer of values has not resulted, nor can the event be cons
idered financial in nature and capable of \line \tab \up0 \expndtw-3\charscalex1
00 being expressed in terms of money. \par\pard\ql \li470\ri4540\sb227\sl-233\sl
mult0\tx800\tx810\tx810\tx810 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf31
\f32\fs21 3. \tab \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf32\f33\fs21 Tr
ansaction (a): Accounts Receivable (debit), Service Revenue (credit). \line\tab
\up0 \expndtw-2\charscalex100 Transaction (b): Cash (debit), Accounts Receivab
le (credit). \line \tab \up0 \expndtw-2\charscalex100 Transaction (c): Office S
upplies (debit), Accounts Payable (credit). \line \tab \up0 \expndtw-2\charscale
x100 Transaction (d): Delivery Expense (debit), Cash (credit). \par\pard\ql \li
470\ri1574\sb228\sl-233\slmult0\tx810\tx810\tx810\tx810 \up0 \expndtw-3\charscal
ex100 \ul0\nosupersub\cf31\f32\fs21 4. \tab \up0 \expndtw0\charscalex106 \ul0\no
supersub\cf32\f33\fs21 Revenue and expense accounts are referred to as temporary
or nominal accounts because each \line\tab \up0 \expndtw0\charscalex102 period
they are closed out to Income Summary in the closing process. Their balances are
reduced to \line \tab \up0 \expndtw0\charscalex104 zero at the end of the accou
nting period; therefore, the term temporary or nominal is given to these \line \
tab \up0 \expndtw-3\charscalex100 accounts. \par\pard\ql \li470\ri1570\sb222\sl240\slmult0\tx810\tx810\tx810 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf31
\f32\fs21 5. \tab \up0 \expndtw0\charscalex104 \ul0\nosupersub\cf32\f33\fs21 And
rea is not correct. The double-entry system means that for every debit amount th
ere must be a \line\tab \up0 \expndtw0\charscalex104 credit amount and vice-vers
a. At least two accounts are affected. It does not mean that each trans-\line \t
ab \up0 \expndtw-3\charscalex100 action must be recorded twice. \par\pard\qj \li
470\ri1572\sb220\sl-240\slmult0\tx810\tx810 \up0 \expndtw-3\charscalex100 \ul0\n
osupersub\cf31\f32\fs21 6. \tab \up0 \expndtw0\charscalex104 \ul0\nosupersub\cf3
2\f33\fs21 Although it is not absolutely necessary that a trial balance be taken
periodically, it is customary and \line\tab \up0 \expndtw-3\charscalex100 desir
able. The trial balance accomplishes two principal purposes: \par\pard\qj \li810
\ri1577\sb0\sl-240\slmult0\tx1159 \up0 \expndtw0\charscalex100 (1) It tests the
accuracy of the entries in that it proves that debits and credits of an equal am
ount are in \line\tab \up0 \expndtw-3\charscalex100 the ledger. \par\pard\qj \li
810\ri1579\sb0\sl-240\slmult0\tx1159 \up0 \expndtw0\charscalex110 (2) It provide
s a list of ledger accounts and their balances which may be used in preparing th
e \line\tab \up0 \expndtw-2\charscalex100 financial statements and in supplying
financial data about the concern. \par\pard\ql \li470\sb180\sl-241\slmult0\tx810
\up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf31\f32\fs21 7. \tab \up0 \expnd
tw-2\charscalex100 \ul0\nosupersub\cf32\f33\fs21 (a) Real account; statement of
financial position. \par\pard\ql \li810\sb1\sl-239\slmult0 \up0 \expndtw-2\chars
calex100 (b) Real account; statement of financial position. \par\pard\ql \li810\
ri1566\sb6\sl-233\slmult0\tx1159\tx1159\tx1159 \up0 \expndtw-1\charscalex100 (c)
Merchandise inventory is generally considered a real account appearing on the s
tatement of financial \line\tab \up0 \expndtw-2\charscalex100 position. It has t
he elements of a nominal account when the periodic inventory system is used. It
may \line \tab \up0 \expndtw0\charscalex102 appear on the income statement when
the multiple-step format is used under a periodic inventory \line \tab \up0 \exp
ndtw-3\charscalex100 system. \par\pard\ql \li810\sb0\sl-218\slmult0 \up0 \expndt
w-2\charscalex100 (d) Real account; statement of financial position. \par\pard\q
l \li810\sb8\sl-235\slmult0 \up0 \expndtw-2\charscalex100 (e) Real account; stat
ement of financial position. \par\pard\ql \li810\sb0\sl-218\slmult0 \up0 \expndt
w-2\charscalex100 (f) Nominal account; income statement. \par\pard\ql \li810\sb
8\sl-235\slmult0 \up0 \expndtw-2\charscalex100 (g) Nominal account; income state
ment. \par\pard\ql \li810\sb3\sl-238\slmult0 \up0 \expndtw-2\charscalex100 (h) R
eal account; statement of financial position. \par\pard\qj \li470\ri1578\sb221\s
l-240\slmult0\tx810\tx810 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf31\f32
\fs21 8. \tab \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf32\f33\fs21 At Dece

mber 31, the three days\u8217? wages due to the employees represent a current li
ability. The related \line\tab \up0 \expndtw-2\charscalex100 expense must be rec
orded in this period to properly reflect the expense incurred. \par\pard\ql \li4
56\sb220\sl-241\slmult0\tx810 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf31
\f32\fs21 9. \tab \up0 \expndtw0\charscalex102 \ul0\nosupersub\cf32\f33\fs21 (a)
In a service company, revenues are service revenues and expenses are operating
expenses. In a \par\pard\qj \li1159\ri1578\sb17\sl-220\slmult0 \up0 \expndtw0\ch
arscalex100 merchandising company, revenues are sales revenues and expenses cons
ist of cost of goods sold \up0 \expndtw-3\charscalex100 plus operating expenses.
\par\pard\qj \li810\ri1574\sb4\sl-240\slmult0\tx1159 \up0 \expndtw0\charscalex1
03 (b) The measurement process in a merchandising company consists of comparing
the sales price of \line\tab \up0 \expndtw-2\charscalex100 the merchandise inven
tory to the cost of goods sold and operating expenses. \par\pard\li377\sb0\sl-21
8\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\pa
r\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377
\sb2\sl-218\slmult0\fi0\tx2137\tx8576 \up0 \expndtw-3\charscalex100 \ul0\nosuper
sub\cf27\f28\fs19 3-4\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf25\f26
\fs17 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf26\f
27\fs17 IFRS,\ul0\nosupersub\cf25\f26\fs17 1/e, Solutions Manual\tab \up0 \expn
dtw-3\charscalex100 (For Instructor Use Only)
{\shp {\*\shpinst\shpleft349\shptop14726\shpright10494\shpbottom14746\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10145}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10145,20);(10145,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g140}{\bkmkend Pg140}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1746\sb241\sl-2
41\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf31\f32\fs21 Questions
Chapter 3\ul0\nosupersub\cf32\f33\fs21 (Continued) \par\pard\ql \li1746\sb240\
sl-241\slmult0\tx2206 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf31\f32\fs2
1 10. \tab \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf32\f33\fs21 (a) No cha
nge. \par\pard\ql \li2206\sb1\sl-239\slmult0 \up0 \expndtw-1\charscalex100 (b) B
efore closing, balances exist in these accounts; after closing, no balances exis
t. \par\pard\ql \li2206\sb1\sl-216\slmult0 \up0 \expndtw-1\charscalex100 (c) Bef
ore closing, balances exist in these accounts; after closing, no balances exist.
\par\pard\ql \li2206\ri178\sb13\sl-230\slmult0\tx2556\tx2556 \up0 \expndtw0\cha
rscalex100 (d) Before closing, a balance exists in this account exclusive of any
dividends or the net income or net \line\tab \up0 \expndtw-1\charscalex100 loss
for the period; after closing, the balance is increased or decreased by the amo
unt of net income \line \tab \up0 \expndtw-2\charscalex100 or net loss, and decr
eased by dividends declared. \par\pard\ql \li2206\sb4\sl-238\slmult0 \up0 \expnd
tw0\charscalex100 (e) No change. \par\pard\ql \li1746\sb220\sl-241\slmult0\tx220
6 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf31\f32\fs21 11. \tab \up0 \exp
ndtw0\charscalex106 \ul0\nosupersub\cf32\f33\fs21 Adjusting entries are prepared
prior to the preparation of financial statements in order to bring the \par\par
d\qj \li2206\ri181\sb17\sl-220\slmult0 \up0 \expndtw0\charscalex100 accounts up
to date and are necessary (1) to achieve a proper matching of revenues and expen
ses in \up0 \expndtw0\charscalex100 measuring income and (2) to achieve an accur
ate presentation of assets, liabilities and equity. \par\pard\ql \li1746\sb0\sl241\slmult0 \par\pard\ql\li1746\sb2\sl-241\slmult0\tx2206 \up0 \expndtw-3\charsc
alex100 \ul0\nosupersub\cf31\f32\fs21 12. \tab \up0 \expndtw0\charscalex100 \ul0

\nosupersub\cf32\f33\fs21 Closing entries are prepared to transfer the balances

of nominal accounts to capital (retained earnings) \par\pard\qj \li2206\ri176\sb
0\sl-240\slmult0 \up0 \expndtw0\charscalex102 after the adjusting entries have b
een recorded and the financial statements prepared. Closing entries \up0 \expndt
w0\charscalex100 are necessary to reduce the balances in nominal accounts to zer
o in order to prepare the accounts for \up0 \expndtw0\charscalex100 the next per
iod\u8217?s transactions. \par\pard\ql \li1746\sb200\sl-241\slmult0\tx2206 \up0
\expndtw-3\charscalex100 \ul0\nosupersub\cf31\f32\fs21 13. \tab \up0 \expndtw0\c
harscalex106 \ul0\nosupersub\cf32\f33\fs21 Cost - Salvage Value = Depreciable Co
st: $4,000 - $0 = $4,000. Depreciable Cost Useful Life = \par\pard\qj \li2206\ri
174\sb9\sl-230\slmult0 \up0 \expndtw0\charscalex104 Depreciation Expense For One
Year $4,000 5 years = $800 per year. The asset was used for \up0 \expndtw0
\charscalex106 6 months (7/1 - 12/31), therefore 1/2-year of depreciation e
xpense should be reported. Annual \up0 \expndtw-2\charscalex100 depreciation X 6
/12 = amount to be reported on 2010 income statement: $800 X 6/12 = $400. \par\p
ard\ql \li1746\sb221\sl-241\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersu
b\cf31\f32\fs21 14. \par\pard\ql \li6183\sb1\sl-239\slmult0 \up0 \expndtw-3\char
scalex100 \ul0\nosupersub\cf32\f33\fs21 December 31 \par\pard\li2197\sb1\sl-236\
slmult0\fi0\tldot\tx9814 \up0 \expndtw-4\charscalex100 Interest Receivable...\ta
b \up0 \expndtw-4\charscalex100 10,000\par\pard\li2197\sb0\sl-233\slmult0\fi437\
tx10699 \up0 \expndtw-4\charscalex100 Interest Revenue ...\tab \up0 \expndtw-4\c
harscalex100 10,000\par\pard\ql \li3159\sb2\sl-228\slmult0 \up0 \expndtw-3\chars
calex100 (To record accrued interest revenue on loan) \par\pard\qj \li2206\ri181
\sb143\sl-240\slmult0 \up0 \expndtw0\charscalex100 Accrued expenses result from
the same causes as accrued revenues. In fact, an accrued expense on \up0 \expndt
w0\charscalex100 the books of one company is an accrued revenue to another compa
ny. \par\pard\ql \li1746\sb220\sl-241\slmult0\tx2206 \up0 \expndtw-3\charscalex1
00 \ul0\nosupersub\cf31\f32\fs21 15. \tab \up0 \expndtw0\charscalex102 \ul0\nosu
persub\cf32\f33\fs21 No, all international companies are not subject to the same
internal control standards. All public com-\par\pard\qj \li2206\ri176\sb12\sl-2
26\slmult0 \up0 \expndtw0\charscalex102 panies that list their securities on U.S
. stock exchanges are subject to the internal control testing and \up0 \expndtw0
\charscalex100 assurance provisions of the Sarbanes-Oxley Act of 2002. I
nternational companies that list their \up0 \expndtw0\charscalex100 securiti
es on non-U.S. exchanges are not subject to these rules and there is debate as t
o whether they \up0 \expndtw-1\charscalex100 should have to comply. \par\pard\ql
\li1746\sb0\sl-241\slmult0 \par\pard\ql\li1746\sb1\sl-241\slmult0\tx2206 \up0 \
expndtw-3\charscalex100 \ul0\nosupersub\cf31\f32\fs21 16. \tab \up0 \expndtw0\ch
arscalex103 \ul0\nosupersub\cf32\f33\fs21 There is concern that the cost of comp
lying with the higher internal control provisions is making U.S. \par\pard\qj \l
i2206\ri174\sb0\sl-236\slmult0 \up0 \expndtw0\charscalex109 markets less competi
tive as a place to list securities. This in turn could give U.S. investors less
\line \up0 \expndtw0\charscalex103 investment opportunities. On the other hand,
some argue that the enhanced internal control require-\line \up0 \expndtw0\chars
calex107 ments in the U.S. increase the perceived reliability of companies\u8217
? financial statements and helps \line \up0 \expndtw0\charscalex100 reduce their
cost of capital. Furthermore, the decline in public listings in the U.S. are mo
re likely due to \line \up0 \expndtw0\charscalex102 other factors, such as growt
h in non-U.S. markets and general globalization. Thus, the jury is still out \li
ne \up0 \expndtw0\charscalex102 on the net cost/benefit of Sarbanes-Oxley and it
s impact on international competitiveness. \par\pard\ql \li1746\sb204\sl-241\slm
ult0\tx2206 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf31\f32\fs21 17. \tab
\up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf32\f33\fs21 As with accounting
standards, there are differences in auditing standards across international juri
sdictions. \par\pard\qj \li2206\ri176\sb0\sl-235\slmult0 \up0 \expndtw0\charscal
ex102 In the U.S., auditors of public companies are regulated by the Public Comp
any Accounting Oversight \up0 \expndtw0\charscalex103 Board (PCAOB). The PCAOB e
nforces the provisions of the Sarbanes-Oxley Act through its various \up0 \expnd
tw-1\charscalex100 auditing standards. In the international domain, the auditing
standards board is the International Auditing \up0 \expndtw0\charscalex107 and

Assurance Standards Board (IAASB). The IAASB is working on a broad set of inter
national \up0 \expndtw-2\charscalex100 auditing standards but to date does not h
ave a law like Sarbanes-Oxley to guide its work. \par\pard\qj \li2206\ri179\sb20
5\sl-240\slmult0 \up0 \expndtw0\charscalex107 Note to instructors\u8212?Some
instructors may wish to direct students to the IAASB web-site \up0 \exp
ndtw0\charscalex104 http://www.ifac.org/iaasb/-to learn more about its work and
to compare to the work of the PCAOB\u8212? \up0 \expndtw-3\charscalex100 http://
www.pcaobus.org/. \par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195
\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\p
ar\pard\li1773\sb91\sl-195\slmult0\fi0\tx8213\tx11588 \up0 \expndtw-2\charscalex
100 \ul0\nosupersub\cf25\f26\fs17 Copyright 2011 John Wiley & Sons, Inc.
K
ieso, \ul0\nosupersub\cf26\f27\fs17 IFRS,\ul0\nosupersub\cf25\f26\fs17 1/e, Sol
utions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)\tab \u
p0 \expndtw-3\charscalex100 \ul0\nosupersub\cf27\f28\fs19 3-5
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33\fs21 Under the cash basis of accounting, revenue is recorded only when cash
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y when paid. Under the accrual basis of accounting, revenue is recognized when i
t is \line \tab \up0 \expndtw0\charscalex108 earned and expenses are recognized
when incurred, without regard to the time of the receipt or \line \tab \up0 \exp
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mult0 \up0 \expndtw0\charscalex103 A cash-basis statement of financial position
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lishment (revenues) in the income statement while the cash basis only presents c
ash receipts \line \up0 \expndtw0\charscalex100 and cash disbursements. The
accrual basis statement of financial position contains receivables, \line
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year but \line\tab \up0 \expndtw0\charscalex102 unpaid at the end of the prior y
ear. This amount is an expense of the prior year and not of the current \line \t
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dtw0\charscalex103 ditures for capital items be charged against income over all
the periods to be benefited. This is done \line \tab \up0 \expndtw-1\charscalex1
00 through conventional accounting methods, such as depreciation and amortizatio
n. Under the strict cash \line \tab \up0 \expndtw0\charscalex102 basis, expendit
ures would be recognized as expenses in the period in which the corresponding ca
sh \line \tab \up0 \expndtw-3\charscalex100 disbursements are made. \par\pard\ql
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tries are made at the beginning of the period to reverse accruals and some defer
rals. \line\tab \up0 \expndtw0\charscalex100 Reversing entries are not required.
They are made to simplify the recording of certain transactions that \line \tab
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b \up0 \expndtw0\charscalex102 counting cycle. The worksheet is an informal devi
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\up0 \expndtw-5\charscalex100 1,700\par\pard\li344\sb101\sl-310\slmult0\fi0\tldo
t\tx7268 \up0 \expndtw-5\charscalex100 Equipment ...\tab \up0 \expndtw-5\charsca
lex100 8,000\par\pard\li344\sb96\sl-310\slmult0\fi0\tx9256 \up0 \expndtw-5\chars
calex100 Accounts Payable (\ul0\nosupersub\cf33\f34\fs27 \u8364?\ul0\nosupersub\
cf30\f31\fs27 4,500 - \ul0\nosupersub\cf33\f34\fs27 \u8364?\ul0\nosupersub\cf30\
f31\fs27 1,000) ...\tab \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf33\f34\f
s27 \u8364?\ul0\nosupersub\cf30\f31\fs27
3,500\par\pard\li344\sb101\sl-310\sl
mult0\fi0\tx9764 \up0 \expndtw-5\charscalex100 Property Tax Payable ...\tab \up0
\expndtw-5\charscalex100 560\par\pard\li344\sb96\sl-310\slmult0\fi0\tx9391 \up0
\expndtw-5\charscalex100 Geronimo, Capital (\ul0\nosupersub\cf33\f34\fs27 \u836
4?\ul0\nosupersub\cf30\f31\fs27 11,200 + \ul0\nosupersub\cf33\f34\fs27 \u8364?\u

l0\nosupersub\cf30\f31\fs27 3,200)...\tab \up0 \expndtw-5\charscalex100 14,400\p

ar\pard\li344\sb101\sl-310\slmult0\fi0\tldot\tx7268 \up0 \expndtw-5\charscalex10
0 Geronimo, Drawing ...\tab \up0 \expndtw-5\charscalex100 3,200\par\pard\li344\s
b96\sl-310\slmult0\fi0\tx9540 \up0 \expndtw-5\charscalex100 Service Revenue ...\
tab \up0 \expndtw-5\charscalex100 6,690\par\pard\li344\sb100\sl-310\slmult0\fi0\
tldot\tx7268 \up0 \expndtw-5\charscalex100 Salaries Expense ...\tab \up0 \expndt
w-5\charscalex100 4,200\par\pard\li344\sb97\sl-310\slmult0\fi0\tldot\tx7268 \up0
\expndtw-5\charscalex100 Advertising Expense (\ul0\nosupersub\cf33\f34\fs27 \u8
364?\ul0\nosupersub\cf30\f31\fs27 1,100 + \ul0\nosupersub\cf33\f34\fs27 \u8364?\
ul0\nosupersub\cf30\f31\fs27 300) ...\tab \up0 \expndtw-5\charscalex100 1,400\pa
r\pard\li344\sb100\sl-310\slmult0\fi0\tldot\tx7270 \up0 \expndtw-5\charscalex100
Property Tax Expense (\ul0\nosupersub\cf33\f34\fs27 \u8364?\ul0\nosupersub\cf30
\f31\fs27 800 + \ul0\nosupersub\cf33\f34\fs27 \u8364?\ul0\nosupersub\cf30\f31\fs
27 1,000)...\tab \up0 \expndtw-5\charscalex100 1,800\par\pard\li6984\sb96\sl-310
\slmult0\fi0\tx9256 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf33\f34\fs27
\u8364?\ul0\nosupersub\cf30\f31\fs27 25,150\tab \up0 \expndtw-3\charscalex100 \u
l0\nosupersub\cf33\f34\fs27 \u8364?\ul0\nosupersub\cf30\f31\fs27 25,150\par\pard
\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\s
l-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult
0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\l
i377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\
par\pard\li377\sb71\sl-218\slmult0\fi0\tx2137\tx8576 \up0 \expndtw-3\charscalex1
00 \ul0\nosupersub\cf27\f28\fs19 3-14\tab \up0 \expndtw-2\charscalex100 \ul0\nos
upersub\cf25\f26\fs17 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\n
osupersub\cf26\f27\fs17 IFRS,\ul0\nosupersub\cf25\f26\fs17 1/e, Solutions Manua
l\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)
{\shp {\*\shpinst\shpleft349\shptop14726\shpright10494\shpbottom14746\shpfhdr0\s
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p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
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p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
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p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
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g150}{\bkmkend Pg150}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
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10\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf30\f31\fs27 EXERCISE
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ri173\sb16\sl-400\slmult0 \up0 \expndtw0\charscalex100 The ledger accounts are r
eproduced below, and corrections are shown in the \up0 \expndtw-1\charscalex100
accounts. \par\pard\li1746\sb0\sl-310\slmult0\par\pard\li1746\sb190\sl-310\slmul
t0\fi1797\tx8320 \up0 \expndtw-3\charscalex100 Cash\tab \up0 \expndtw-3\charscal
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5442\tx9372\tx11095 \up0 \expndtw-3\charscalex100 Bal.\tab \up0 \expndtw-3\chars
calex100 5,912\tab \up0 \expndtw-3\charscalex100 (4)\tab \up0 \expndtw-3\charsca
lex100 190\tab \up0 \expndtw-3\charscalex100 Bal.\tab \up0 \expndtw-3\charscalex
100 7,044\par\pard\li1746\sb101\sl-310\slmult0\fi0\tx3263 \up0 \expndtw-3\charsc
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fi0\tx3040\tx3925\tx5442\tx9372\tx11095 \up0 \expndtw-3\charscalex100 Bal.\tab \
up0 \expndtw-3\charscalex100 5,240\tab \up0 \expndtw-3\charscalex100 (1)\tab \up
0 \expndtw-3\charscalex100 270\tab \up0 \expndtw-3\charscalex100 Bal.\tab \up0 \
expndtw-3\charscalex100 8,000\par\pard\li1745\sb0\sl-310\slmult0\par\pard\li1745
\sb0\sl-310\slmult0\par\pard\li1745\sb0\sl-310\slmult0\par\pard\li1745\sb218\sl310\slmult0\fi987\tx8296 \up0 \expndtw-3\charscalex100 Supplies on Hand\tab \up0
\expndtw-3\charscalex100 Retained Earnings\par\pard\li1745\sb105\sl-310\slmult0
\fi0\tx3040\tx9372\tx11095 \up0 \expndtw-3\charscalex100 Bal.\tab \up0 \expndtw3\charscalex100 2,967\tab \up0 \expndtw-3\charscalex100 Bal.\tab \up0 \expndtw-3
\charscalex100 2,000\par\pard\li1746\sb0\sl-310\slmult0\par\pard\li1746\sb0\sl-3
10\slmult0\par\pard\li1746\sb0\sl-310\slmult0\par\pard\li1746\sb219\sl-310\slmul
t0\fi521\tx8399 \up0 \expndtw-3\charscalex100 Furniture and Equipment\tab \up0 \
expndtw-3\charscalex100 Service Revenue\par\pard\li1746\sb105\sl-310\slmult0\fi0
\tx3040\tx9372\tx11095 \up0 \expndtw-3\charscalex100 Bal.\tab \up0 \expndtw-3\ch

arscalex100 6,100\tab \up0 \expndtw-3\charscalex100 Bal.\tab \up0 \expndtw-3\cha

rscalex100 5,200\par\pard\li1746\sb101\sl-310\slmult0\fi0\tx3040\tx9372\tx11095
\up0 \expndtw-3\charscalex100 (2)\tab \up0 \expndtw-3\charscalex100 1,900\tab \u
p0 \expndtw-3\charscalex100 (3)\tab \up0 \expndtw-3\charscalex100 2,025\par\pard
\li9372\sb100\sl-310\slmult0\fi0\tx11472 \up0 \expndtw-3\charscalex100 (5)\tab \
up0 \expndtw-3\charscalex100 80\par\pard\li7072\sb0\sl-310\slmult0\par\pard\li70
72\sb0\sl-310\slmult0\par\pard\li7072\sb119\sl-310\slmult0\fi1434 \up0 \expndtw3\charscalex100 Office Expense\par\pard\li7072\sb105\sl-310\slmult0\fi0\tx8487\t
x9372\tx11095 \up0 \expndtw-3\charscalex100 Bal.\tab \up0 \expndtw-3\charscalex1
00 4,320\tab \up0 \expndtw-3\charscalex100 (2)\tab \up0 \expndtw-3\charscalex100
1,900\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par
\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li17
73\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult
0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard
\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb
0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\s
lmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb108\sl-195\slmult0\f
i0\tx8213\tx11481 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf25\f26\fs17 Co
pyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf26\f27\fs17
IFRS,\ul0\nosupersub\cf25\f26\fs17 1/e, Solutions Manual\tab \up0 \expndtw-3\ch
arscalex100 (For Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nos
upersub\cf27\f28\fs19 3-15
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{\shp {\*\shpinst\shpleft1736\shptop3045\shpright5987\shpbottom3065\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
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{\shp {\*\shpinst\shpleft9260\shptop3054\shpright9280\shpbottom3464\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,410);(20,410);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft3813\shptop3464\shpright3833\shpbottom3869\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft9260\shptop3464\shpright9280\shpbottom3869\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz66\shplid6
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
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{\shp {\*\shpinst\shpleft1736\shptop4916\shpright5987\shpbottom4936\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
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{\shp {\*\shpinst\shpleft7077\shptop4916\shpright11863\shpbottom4936\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz78\shplid8
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,20);(4786,20);(4786,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\shp {\*\shpinst\shpleft3813\shptop4926\shpright3833\shpbottom5335\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,409);(20,409);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
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p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
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{\shp {\*\shpinst\shpleft9260\shptop4926\shpright9280\shpbottom5335\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft3813\shptop5335\shpright3833\shpbottom5740\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
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{\shp {\*\shpinst\shpleft9260\shptop5335\shpright9280\shpbottom5740\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,405);(20,405);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}

{\shp {\*\shpinst\shpleft1736\shptop6788\shpright5987\shpbottom6808\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz96\shplid13
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,20);(4251,20);(4251,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
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{\shp {\*\shpinst\shpleft7077\shptop6788\shpright11863\shpbottom6808\shpfhdr0\sh
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\shp {\*\shpinst\shpleft3813\shptop6797\shpright3833\shpbottom7207\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\shp {\*\shpinst\shpleft9260\shptop6797\shpright9280\shpbottom7207\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\shp {\*\shpinst\shpleft3813\shptop7207\shpright3833\shpbottom7612\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,405);(20,405);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}

{\shp {\*\shpinst\shpleft9260\shptop7207\shpright9280\shpbottom7612\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz106\shplid18
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,405);(20,405);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
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{\shp {\*\shpinst\shpleft1736\shptop8660\shpright5987\shpbottom8680\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,20);(4251,20);(4251,0);(0,0)}}
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{\shp {\*\shpinst\shpleft7077\shptop8660\shpright11863\shpbottom8680\shpfhdr0\sh
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,20);(4786,20);(4786,0);(0,0)}}
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{\shp {\*\shpinst\shpleft3813\shptop8669\shpright3833\shpbottom9079\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,410);(20,410);(20,0);(0,0)}}
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{\shp {\*\shpinst\shpleft9260\shptop8669\shpright9280\shpbottom9079\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,410);(20,410);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}

{\shp {\*\shpinst\shpleft3813\shptop9079\shpright3833\shpbottom9488\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz128\shplid23
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 20}}{\sp{\sn geoBottom}{\sv 409}}
{\sp{\sn pVerticies}{\sv 8;4;(0,409);(20,409);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
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{\shp {\*\shpinst\shpleft9260\shptop9079\shpright9280\shpbottom9488\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
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{\shp {\*\shpinst\shpleft9260\shptop9488\shpright9280\shpbottom9894\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,406);(20,406);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
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p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
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{\shp {\*\shpinst\shpleft7077\shptop10941\shpright11863\shpbottom10961\shpfhdr0\
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 4786}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(4786,20);(4786,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
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{\shp {\*\shpinst\shpleft9260\shptop10950\shpright9280\shpbottom11765\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz150\shplid28
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,815);(20,815);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g151}{\bkmkend Pg151}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li349\sb264\sl-31
0\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf30\f31\fs27 EXERCISE 3
-3 (Continued) \par\pard\ql \li3599\sb0\sl-330\slmult0 \par\pard\ql\li3599\ri479
5\sb64\sl-330\slmult0\tx4544 \up0 \expndtw-3\charscalex100 SCARLATTI CORPORATION
\up0 \expndtw-3\charscalex100 Trial Balance (Corrected) \line\tab \up0 \expndtw
-3\charscalex100 April 30, 2010 \par\pard\li349\sb263\sl-310\slmult0\fi6678\tx92
85 \up0 \expndtw-5\charscalex100 Debit\tab \up0 \expndtw-5\charscalex100 Credit\
par\pard\li349\sb217\sl-310\slmult0\fi0\tldot\tx6886 \up0 \expndtw-5\charscalex1
00 Cash ...\tab \up0 \expndtw-5\charscalex100 $ 5,992\par\pard\li349\sb96\sl-3
10\slmult0\fi0\tldot\tx7184 \up0 \expndtw-5\charscalex100 Accounts Receivable...
\tab \up0 \expndtw-5\charscalex100 4,970\par\pard\li349\sb101\sl-310\slmult0\fi0
\tldot\tx7184 \up0 \expndtw-5\charscalex100 Supplies on Hand ...\tab \up0 \expnd
tw-5\charscalex100 2,967\par\pard\li349\sb96\sl-310\slmult0\fi0\tldot\tx7184 \up
0 \expndtw-5\charscalex100 Furniture and Equipment ...\tab \up0 \expndtw-5\chars
calex100 8,000\par\pard\li349\sb100\sl-310\slmult0\fi0\tx9186 \up0 \expndtw-5\ch
arscalex100 Accounts Payable...\tab \up0 \expndtw-5\charscalex100 $ 7,044\par\
pard\li349\sb96\sl-310\slmult0\fi0\tx9484 \up0 \expndtw-5\charscalex100 Share Ca
pital\u8212?Ordinary ...\tab \up0 \expndtw-5\charscalex100 8,000\par\pard\li349\
sb101\sl-310\slmult0\fi0\tx9484 \up0 \expndtw-5\charscalex100 Retained Earnings.
..\tab \up0 \expndtw-5\charscalex100 2,000\par\pard\li349\sb96\sl-310\slmult0\fi
0\tx9484 \up0 \expndtw-5\charscalex100 Service Revenue ...\tab \up0 \expndtw-5\c
harscalex100 7,305\par\pard\li349\sb101\sl-310\slmult0\fi0\tldot\tx7186 \up0 \ex
pndtw-5\charscalex100 Office Expense ...\tab \up0 \expndtw-5\charscalex100 2,420
\par\pard\li6881\sb96\sl-310\slmult0\fi0\tx9181 \up0 \expndtw-3\charscalex100 $2
4,349\tab \up0 \expndtw-3\charscalex100 $24,349\par\pard\li377\sb0\sl-218\slmult
0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\l
i377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\
par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li3
77\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-21
8\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\pa
r\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377
\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\
slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\
pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\s
b0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\sl
mult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pa
rd\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0
\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmu
lt0\par\pard\li377\sb182\sl-218\slmult0\fi0\tx2137\tx8576 \up0 \expndtw-3\charsc
alex100 \ul0\nosupersub\cf27\f28\fs19 3-16\tab \up0 \expndtw-2\charscalex100 \ul
0\nosupersub\cf25\f26\fs17 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \
ul0\nosupersub\cf26\f27\fs17 IFRS,\ul0\nosupersub\cf25\f26\fs17 1/e, Solutions
Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)
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100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt

{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test

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10\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf30\f31\fs27 EXERCISE
3-4 (15-20 minutes) \par\pard\qj \li5931\sb0\sl-330\slmult0 \par\pard\qj\li5931\
ri4337\sb64\sl-330\slmult0\fi37 \up0 \expndtw-3\charscalex100 OAKLEY CO. \line \
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une 30, 2010 \par\pard\li1745\sb225\sl-310\slmult0\fi7753\tx10826 \up0 \expndtw4\charscalex100 Debit\tab \up0 \expndtw-4\charscalex100 Credit\par\pard\li1745\s
b213\sl-310\slmult0\fi0\tldot\tx9391 \up0 \expndtw-4\charscalex100 Cash ($2,870
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745\sb101\sl-310\slmult0\fi0\tldot\tx9689 \up0 \expndtw-4\charscalex100 Accounts
Receivable ($3,231 - $360)...\tab \up0 \expndtw-4\charscalex100 2,871\par\pard\
li1745\sb96\sl-310\slmult0\fi0\tldot\tx9912 \up0 \expndtw-4\charscalex100 Suppli
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sl-310\slmult0\fi0\tldot\tx9689 \up0 \expndtw-4\charscalex100 Equipment ($3,800
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6 - $260) ...\tab \up0 \expndtw-4\charscalex100 $ 2,200\par\pard\li1745\sb101\
sl-310\slmult0\fi0\tx11281 \up0 \expndtw-4\charscalex100 Unearned Service Revenu
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\expndtw-4\charscalex100 Retained Earnings ...\tab \up0 \expndtw-4\charscalex100
3,000\par\pard\li1745\sb101\sl-310\slmult0\fi0\tx11057 \up0 \expndtw-4\charscal
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00 3,406\par\pard\li1745\sb96\sl-310\slmult0\fi0\tldot\tx9689 \up0 \expndtw-4\ch
arscalex100 Wages Expense ($3,400 + $670 - $575) ...\tab \up0 \expndtw-4\charsca
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d\li9386\sb97\sl-310\slmult0\fi0\tx10755 \up0 \expndtw-3\charscalex100 $15,581\t
ab \up0 \expndtw-3\charscalex100 $15,581\par\pard\li1746\sb0\sl-310\slmult0\par\
pard\li1746\sb0\sl-310\slmult0\par\pard\li1746\sb0\sl-310\slmult0\par\pard\li174
6\sb102\sl-310\slmult0\fi0 \up0 \expndtw-3\charscalex100 EXERCISE 3-5 (10-15 min
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0 \expndtw-5\charscalex100 500\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li177
3\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-1
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13\tx11481 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf25\f26\fs17 Copyright
2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf26\f27\fs17 IFRS,\u
l0\nosupersub\cf25\f26\fs17 1/e, Solutions Manual\tab \up0 \expndtw-3\charscale
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Kieso, \ul0\nosupersub\cf26\f27\fs17 IF
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\charscalex100 Supplies...\tab \up0 \expndtw-4\charscalex100 1,950\par\pard\li97
7\sb310\sl-310\slmult0\fi0\tx1466\tx2667\tldot\tx8413 \up0 \expndtw-4\charscalex
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00 Depreciation Expense\u8212?Cottages ...\tab \up0 \expndtw-4\charscalex100 1,0
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g159}{\bkmkend Pg159}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex

100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li349\sb264\sl-31
0\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf30\f31\fs27 EXERCISE 3
-11 (20-25 Minutes) \par\pard\li349\sb0\sl-310\slmult0\par\pard\li349\sb135\sl-3
10\slmult0\fi0\tx4516 \up0 \expndtw-3\charscalex100 (a)\tab \up0 \expndtw-3\char
scalex100 CAVAMANLIS CO.\par\pard\li973\sb41\sl-310\slmult0\fi3566 \up0 \expndtw
-5\charscalex100 Income Statement\par\pard\li973\sb40\sl-310\slmult0\fi2239 \up0
\expndtw-5\charscalex100 For the Year Ended December 31, 2010\par\pard\li973\sb
212\sl-310\slmult0\fi0 \up0 \expndtw-5\charscalex100 Revenues\par\pard\li973\sb1
01\sl-310\slmult0\fi777\tx9419 \up0 \expndtw-5\charscalex100 Service revenue ...
\tab \up0 \expndtw-5\charscalex100 $12,590\par\pard\li973\sb96\sl-310\slmult0\fi
0 \up0 \expndtw-5\charscalex100 Expenses\par\pard\li973\sb101\sl-310\slmult0\fi7
82\tldot\tx7742 \up0 \expndtw-5\charscalex100 Salaries expense ...\tab \up0 \exp
ndtw-5\charscalex100 $6,840\par\pard\li973\sb96\sl-310\slmult0\fi782\tldot\tx789
1 \up0 \expndtw-5\charscalex100 Rent expense...\tab \up0 \expndtw-5\charscalex10
0 2,760\par\pard\li973\sb101\sl-310\slmult0\fi782\tx8115 \up0 \expndtw-5\charsca
lex100 Depreciation expense...\tab \up0 \expndtw-5\charscalex100 145\par\pard\li
973\sb96\sl-310\slmult0\fi782\tx8268\tx9723 \up0 \expndtw-5\charscalex100 Intere
st expense ...\tab \up0 \expndtw-5\charscalex100 83\tab \up0 \expndtw-5\charscal
ex100 9,828\par\pard\li973\sb100\sl-310\slmult0\fi0\tx9498 \up0 \expndtw-5\chars
calex100 Net Income ...\tab \up0 \expndtw-5\charscalex100 $ 2,762\par\pard\li349
\sb0\sl-310\slmult0\par\pard\li349\sb0\sl-310\slmult0\par\pard\li349\sb0\sl-310\
slmult0\par\pard\li349\sb51\sl-310\slmult0\fi0\tx4437 \up0 \expndtw-3\charscalex
100 (b)\tab \up0 \expndtw-3\charscalex100 CAVAMANLIS CO.\par\pard\li973\sb40\sl310\slmult0\fi2705 \up0 \expndtw-4\charscalex100 Statement of Retained Earnings\
par\pard\li973\sb40\sl-310\slmult0\fi2253 \up0 \expndtw-4\charscalex100 For the
Year Ended December 31, 2010\par\pard\li973\sb232\sl-310\slmult0\fi0\tldot\tx941
4 \up0 \expndtw-4\charscalex100 Retained earnings, January 1 ...\tab \up0 \expnd
tw-4\charscalex100 $11,310\par\pard\li973\sb100\sl-310\slmult0\fi0\tx9717 \up0 \
expndtw-4\charscalex100 Add: Net income...\tab \up0 \expndtw-4\charscalex100 2
,762\par\pard\li973\sb101\sl-310\slmult0\fi0\tx9717 \up0 \expndtw-4\charscalex10
0 Less: Dividends...\tab \up0 \expndtw-4\charscalex100 3,000\par\pard\li973\sb
96\sl-310\slmult0\fi0\tldot\tx9419 \up0 \expndtw-4\charscalex100 Retained earnin
gs, December 31...\tab \up0 \expndtw-4\charscalex100 $11,072\par\pard\li377\sb0\
sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmul
t0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\
li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl
-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0
\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li
377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-2
18\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\p
ar\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li37
7\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218
\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb145\sl-218\slmult0\f
i0\tx2137\tx8576 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf27\f28\fs19 3-2
4\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf25\f26\fs17 Copyright 2011
John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf26\f27\fs17 IFRS,\ul0\no
supersub\cf25\f26\fs17 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100
(For Instructor Use Only)
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10\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf30\f31\fs27 EXERCISE
3-11 (Continued)\par\pard\sect\sectd\sbknone\cols2\colno1\colw4929\colsr160\coln
o2\colw7011\colsr160\ql \li1746\sb0\sl-310\slmult0 \par\pard\ql \li1746\sb135\sl
-310\slmult0 \up0 \expndtw-3\charscalex100 (c)\par\pard\ql \li2360\sb0\sl-310\sl
mult0 \par\pard\ql \li2360\sb0\sl-310\slmult0 \par\pard\ql \li2360\sb0\sl-310\sl

mult0 \par\pard\ql \li2360\sb0\sl-310\slmult0 \par\pard\ql \li2360\sb118\sl-310\

slmult0 \up0 \expndtw-3\charscalex100 Noncurrent assets\par\pard\column \ql \li5
871\sb0\sl-310\slmult0 \par\pard\ql \li802\sb135\sl-310\slmult0 \up0 \expndtw-3\
charscalex100 CAVAMANLIS CO.\par\pard\ql \li20\sb41\sl-310\slmult0 \up0 \expndtw
-3\charscalex100 Statement of Financial Position\par\pard\ql \li816\sb40\sl-310\
slmult0 \up0 \expndtw-3\charscalex100 December 31, 2010\par\pard\ql \li1351\sb23
1\sl-310\slmult0 \up0 \expndtw-3\charscalex100 Assets \par\pard\sect\sectd\sbkno
ne \ql \li2970\sb90\sl-310\slmult0 \up0 \expndtw-3\charscalex100 Property, plant
, and equipment \par\pard\li2360\sb107\sl-310\slmult0\fi991\tldot\tx9209 \up0 \e
xpndtw-5\charscalex100 Equipment...\tab \up0 \expndtw-5\charscalex100 $18,050\pa
r\pard\li2360\sb101\sl-310\slmult0\fi991\tldot\tx9514\tx10895 \up0 \expndtw-5\ch
arscalex100 Less: Accumulated depreciation ...\tab \up0 \expndtw-5\charscalex1
00 4,895\tab \up0 \expndtw-5\charscalex100 $13,155\par\pard\li2360\sb96\sl-310\s
lmult0\fi0 \up0 \expndtw-5\charscalex100 Current assets\par\pard\li2360\sb101\sl
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\tldot\tx9512 \up0 \expndtw-5\charscalex100 Accounts receivable...\tab \up0 \exp
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64 \up0 \expndtw-5\charscalex100 Cash ...\tab \up0 \expndtw-5\charscalex100 18,9
72\par\pard\li2360\sb96\sl-310\slmult0\fi1457\tx10965 \up0 \expndtw-5\charscalex
100 Total current assets...\tab \up0 \expndtw-5\charscalex100 28,172\par\pard\li
2360\sb101\sl-310\slmult0\fi0\tx10811 \up0 \expndtw-5\charscalex100 Total assets
...\tab \up0 \expndtw-5\charscalex100 $41,327\par\pard\li2341\sb0\sl-310\slmult
0\par\pard\li2341\sb0\sl-310\slmult0\par\pard\li2341\sb58\sl-310\slmult0\fi3128
\up0 \expndtw-3\charscalex100 Equity and Liabilities\par\pard\li2341\sb101\sl-31
0\slmult0\fi0 \up0 \expndtw-3\charscalex100 Equity\par\pard\li2341\sb96\sl-310\s
lmult0\fi1019\tldot\tx9209 \up0 \expndtw-4\charscalex100 Share capital\u8212?ord
inary ...\tab \up0 \expndtw-4\charscalex100 $20,000\par\pard\li2341\sb101\sl-310
\slmult0\fi1019\tldot\tx9387\tx10811 \up0 \expndtw-4\charscalex100 Retained earn
ings ...\tab \up0 \expndtw-4\charscalex100 11,072*\tab \up0 \expndtw-4\charscale
x100 $31,072\par\pard\li2341\sb96\sl-310\slmult0\fi0 \up0 \expndtw-4\charscalex1
00 Current liabilities\par\pard\li2341\sb101\sl-310\slmult0\fi1019\tldot\tx9512
\up0 \expndtw-4\charscalex100 Notes payable ...\tab \up0 \expndtw-4\charscalex10
0 5,700\par\pard\li2341\sb96\sl-310\slmult0\fi1019\tldot\tx9512 \up0 \expndtw-4\
charscalex100 Accounts payable...\tab \up0 \expndtw-4\charscalex100 4,472\par\pa
rd\li2341\sb100\sl-310\slmult0\fi1019\tx9889 \up0 \expndtw-4\charscalex100 Inter
est payable ...\tab \up0 \expndtw-4\charscalex100 83\par\pard\li2341\sb96\sl-310
\slmult0\fi1466\tx10965 \up0 \expndtw-4\charscalex100 Total current liabilities
...\tab \up0 \expndtw-4\charscalex100 10,255\par\pard\li2341\sb101\sl-310\slmult
0\fi0\tx10792 \up0 \expndtw-4\charscalex100 Total equity and liabilities ...\tab
\up0 \expndtw-4\charscalex100 $41,327\par\pard\li2341\sb0\sl-310\slmult0\par\pa
rd\li2341\sb98\sl-310\slmult0\fi9 \up0 \expndtw-4\charscalex100 *Beg. Balance +
Net Income - Dividends = Ending Balance\par\pard\li2341\sb96\sl-310\slmult0\fi52
9\tx4232\tx4765\tx6006\tx6456\tx7603\tx8361 \up0 \expndtw-4\charscalex100 $11,31
0\tab \up0 \expndtw-4\charscalex100 +\tab \up0 \expndtw-4\charscalex100 $2,762\t
ab \up0 \expndtw-4\charscalex100 -\tab \up0 \expndtw-4\charscalex100 $3,000\tab
\up0 \expndtw-4\charscalex100 =\tab \up0 \expndtw-4\charscalex100 $11,072\par\pa
rd\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\
sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195
\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\p
ar\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li
1773\sb136\sl-195\slmult0\fi0\tx8213\tx11481 \up0 \expndtw-2\charscalex100 \ul0\
nosupersub\cf25\f26\fs17 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul
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nual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)\tab \up0 \expnd
tw-3\charscalex100 \ul0\nosupersub\cf27\f28\fs19 3-25
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0\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf30\f31\fs27 EXERCISE 3
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10\slmult0\fi0\tx4022 \up0 \expndtw-3\charscalex100 (a)\tab \up0 \expndtw-3\char
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xpndtw-4\charscalex100 Income Statement\par\pard\li963\sb96\sl-310\slmult0\fi223
9 \up0 \expndtw-4\charscalex100 For the Year Ended December 31, 2010\par\pard\li
963\sb245\sl-310\slmult0\fi0 \up0 \expndtw-4\charscalex100 Revenues\par\pard\li9
63\sb96\sl-310\slmult0\fi819\tx9498 \up0 \expndtw-4\charscalex100 Advertising re
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slmult0\fi0 \up0 \expndtw-4\charscalex100 Expenses\par\pard\li963\sb96\sl-310\sl
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0 4,000\par\pard\li963\sb101\sl-310\slmult0\fi819\tldot\tx7901 \up0 \expndtw-4\c
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10\slmult0\fi819\tx8128 \up0 \expndtw-4\charscalex100 Interest expense...\tab \u
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g162}{\bkmkend Pg162}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
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bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1746\sb264\sl-3
10\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf30\f31\fs27 EXERCISE
3-12 (Continued) \par\pard\li1746\sb0\sl-310\slmult0\par\pard\li1746\sb182\sl-31
0\slmult0\fi0\tx5419 \up0 \expndtw-3\charscalex100 (a) (Continued)\tab \up0 \exp
ndtw-3\charscalex100 FLYNN DESIGN AGENCY\par\pard\li2239\sb101\sl-310\slmult0\fi
2793 \up0 \expndtw-5\charscalex100 Statement of Financial Position\par\pard\li22
39\sb96\sl-310\slmult0\fi3585 \up0 \expndtw-5\charscalex100 December 31, 2010\pa
r\pard\li2239\sb240\sl-310\slmult0\fi4358 \up0 \expndtw-5\charscalex100 Assets\p
ar\pard\li2239\sb101\sl-310\slmult0\fi0\tldot\tx9498 \up0 \expndtw-5\charscalex1
00 Printing equipment ...\tab \up0 \expndtw-5\charscalex100 $60,000\par\pard\li2
239\sb101\sl-310\slmult0\fi0 \up0 \expndtw-5\charscalex100 Less: Accumulated d
epreciation\u8212?printing\par\pard\li2239\sb96\sl-310\slmult0\fi879\tldot\tx965
2\tx10853 \up0 \expndtw-5\charscalex100 equipment...\tab \up0 \expndtw-5\charsca
lex100 35,000\tab \up0 \expndtw-5\charscalex100 $25,000\par\pard\li2239\sb100\sl
-310\slmult0\fi0\tx11155 \up0 \expndtw-5\charscalex100 Art supplies ...\tab \up0
\expndtw-5\charscalex100 5,000\par\pard\li2239\sb96\sl-310\slmult0\fi0\tx11155
\up0 \expndtw-5\charscalex100 Prepaid insurance ...\tab \up0 \expndtw-5\charscal
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rscalex100 Accounts receivable ...\tab \up0 \expndtw-5\charscalex100 21,500\par\
pard\li2239\sb96\sl-310\slmult0\fi0\tx11007 \up0 \expndtw-5\charscalex100 Cash .
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\fi750\tx10853 \up0 \expndtw-5\charscalex100 Total assets...\tab \up0 \expndtw-5

\charscalex100 $64,000\par\pard\li2211\sb0\sl-310\slmult0\par\pard\li2211\sb0\sl
-310\slmult0\par\pard\li2211\sb58\sl-310\slmult0\fi3249 \up0 \expndtw-4\charscal
ex100 Equity and Liabilities\par\pard\li2211\sb101\sl-310\slmult0\fi0 \up0 \expn
dtw-4\charscalex100 Equity\par\pard\li2211\sb96\sl-310\slmult0\fi749\tldot\tx939
1 \up0 \expndtw-4\charscalex100 Share capital\u8212?ordinary...\tab \up0 \expndt
w-4\charscalex100 $10,000\par\pard\li2211\sb101\sl-310\slmult0\fi749\tldot\tx954
5\tx10853 \up0 \expndtw-4\charscalex100 Retained earnings ...\tab \up0 \expndtw4\charscalex100 33,950\tab \up0 \expndtw-4\charscalex100 $43,950\par\pard\li2211
\sb96\sl-310\slmult0\fi0 \up0 \expndtw-4\charscalex100 Liabilities\par\pard\li22
11\sb100\sl-310\slmult0\fi750\tldot\tx9800 \up0 \expndtw-4\charscalex100 Notes p
ayable ...\tab \up0 \expndtw-4\charscalex100 5,000\par\pard\li2211\sb96\sl-310\s
lmult0\fi749\tldot\tx9800 \up0 \expndtw-4\charscalex100 Accounts payable...\tab
\up0 \expndtw-4\charscalex100 8,000\par\pard\li2211\sb101\sl-310\slmult0\fi749\t
ldot\tx9800 \up0 \expndtw-4\charscalex100 Unearned advertising revenue...\tab \u
p0 \expndtw-4\charscalex100 5,600\par\pard\li2211\sb96\sl-310\slmult0\fi749\tldo
t\tx9803 \up0 \expndtw-4\charscalex100 Salaries payable...\tab \up0 \expndtw-4\c
harscalex100 1,300\par\pard\li2211\sb101\sl-310\slmult0\fi749\tldot\tx10028 \up0
\expndtw-4\charscalex100 Interest payable...\tab \up0 \expndtw-4\charscalex100
150\par\pard\li2211\sb96\sl-310\slmult0\fi1275\tx11007 \up0 \expndtw-4\charscale
x100 Total liabilities ...\tab \up0 \expndtw-4\charscalex100 20,050\par\pard\li2
211\sb101\sl-310\slmult0\fi0\tx10853 \up0 \expndtw-4\charscalex100 Total equity
and liabilities ...\tab \up0 \expndtw-4\charscalex100 $64,000\par\pard\qj \li174
6\sb0\sl-320\slmult0 \par\pard\qj\li1746\ri170\sb162\sl-320\slmult0\tx2667 \up0
\expndtw-4\charscalex100 (b) 1. Based on interest payable at December 31, 2010,
interest is $25 per month \line\tab \up0 \expndtw-5\charscalex100 or .5% of the
note payable. .5% X 12 = 6% interest per year. \par\pard\qj \li2206\ri174\sb100
\sl-320\slmult0\tx2667 \up0 \expndtw-7\charscalex100 2. Salaries Expense, $12,
300 less Salaries Payable 12/31/10, $1,300 = $11,000. \line\tab \up0 \expndtw-8\
charscalex100 Total Payments, $17,500 - $11,000 = $6,500 Salaries Payable 12/31/
09. \par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\p
ard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773
\sb0\sl-195\slmult0\par\pard\li1773\sb22\sl-195\slmult0\fi0\tx8213\tx11481 \up0
\expndtw-2\charscalex100 \ul0\nosupersub\cf25\f26\fs17 Copyright 2011 John Wiley
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Kieso, \ul0\nosupersub\cf26\f27\fs17 IFRS,\ul0\nosupersub\cf
25\f26\fs17 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instru
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7\f28\fs19 3-28\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf25\f26\fs17
Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf26\f27\fs1
7 IFRS,\ul0\nosupersub\cf25\f26\fs17 1/e, Solutions Manual\tab \up0 \expndtw-3\
charscalex100 (For Instructor Use Only)
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Kieso, \ul0\nosupersub\cf26\f27\fs17 IFRS,\ul0\
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harscalex100 22,000\par\pard\li1117\sb26\sl-264\slmult0\fi470\tx8641 \up0 \expnd
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\li1117\sb30\sl-264\slmult0\fi1108\tx9586 \up0 \expndtw-4\charscalex100 Cash...\
tab \up0 \expndtw-4\charscalex100 38,000\par\pard\li1117\sb26\sl-264\slmult0\fi1
367 \up0 \expndtw-4\charscalex100 (Purchased Michelle Wie\u8217?s Golf Land)\par
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rd\li1117\sb0\sl-264\slmult0\par\pard\li1117\sb55\sl-264\slmult0\fi0\tx1587\tx86
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Kieso, \ul0\nosupersub\cf26\f27\fs17 IFRS,\ul0\nosupersub\cf
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lmult0\fi0\tldot\tx11016 \up0 \expndtw-3\charscalex100 Deduct increase in unearn
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\charscalex100 $142,600\par\pard\li1746\sb87\sl-264\slmult0\fi0\tx9330 \up0 \exp
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g167}{\bkmkend Pg167}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li349\sb264\sl-31
0\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf30\f31\fs27 *EXERCISE
3-19 (10-15 minutes) \par\pard\li349\sb0\sl-310\slmult0\par\pard\li349\sb182\sl310\slmult0\fi0\tx4511 \up0 \expndtw-3\charscalex100 (a)\tab \up0 \expndtw-3\cha
rscalex100 NALEZNY CORP.\par\pard\li3547\sb101\sl-310\slmult0\fi135 \up0 \expndt
w-3\charscalex100 Income Statement (Cash Basis)\par\pard\li3547\sb96\sl-310\slmu
lt0\fi0 \up0 \expndtw-3\charscalex100 For the Year Ended December 31,\par\pard\l
i349\sb263\sl-310\slmult0\fi7102\tx9211 \up0 \expndtw-5\charscalex100 2009\tab \
up0 \expndtw-5\charscalex100 2010\par\pard\li349\sb101\sl-310\slmult0\fi637\tldo
t\tx7212\tx8958 \up0 \expndtw-5\charscalex100 Sales...\tab \up0 \expndtw-5\chars
calex100 $290,000\tab \up0 \expndtw-5\charscalex100 $515,000\par\pard\li349\sb96
\sl-310\slmult0\fi637\tldot\tx7362\tx9108 \up0 \expndtw-5\charscalex100 Expenses
...\tab \up0 \expndtw-5\charscalex100 225,000\tab \up0 \expndtw-5\charscalex100
282,000\par\pard\li349\sb101\sl-310\slmult0\fi637\tldot\tx7212\tx8958 \up0 \exp
ndtw-5\charscalex100 Net income ...\tab \up0 \expndtw-5\charscalex100 $ 65,000
\tab \up0 \expndtw-5\charscalex100 $233,000\par\pard\li349\sb0\sl-310\slmult0\pa
r\pard\li349\sb196\sl-310\slmult0\fi0\tx4651 \up0 \expndtw-5\charscalex100 (b)\t
ab \up0 \expndtw-5\charscalex100 NALEZNY CORP.\par\pard\li3575\sb96\sl-310\slmul
t0\fi0 \up0 \expndtw-3\charscalex100 Income Statement (Accrual Basis)\par\pard\l
i3575\sb101\sl-310\slmult0\fi27 \up0 \expndtw-3\charscalex100 For the Year Ended
December 31,\par\pard\li917\sb282\sl-310\slmult0\fi6641\tx9253 \up0 \expndtw-4\
charscalex100 2009\tab \up0 \expndtw-4\charscalex100 2010\par\pard\li917\sb96\sl
-310\slmult0\fi69\tldot\tx7258\tx9004 \up0 \expndtw-4\charscalex100 Sales* ...\t
ab \up0 \expndtw-4\charscalex100 $480,000\tab \up0 \expndtw-4\charscalex100 $445
,000\par\pard\li917\sb101\sl-310\slmult0\fi69\tx7408\tx9154 \up0 \expndtw-4\char
scalex100 Expenses**...\tab \up0 \expndtw-4\charscalex100 277,000\tab \up0 \expn
dtw-4\charscalex100 265,000\par\pard\li917\sb96\sl-310\slmult0\fi69\tldot\tx7258

\tx9004 \up0 \expndtw-4\charscalex100 Net income ...\tab \up0 \expndtw-4\charsca

lex100 $203,000\tab \up0 \expndtw-4\charscalex100 $180,000\par\pard\li917\sb0\sl
-310\slmult0\par\pard\li917\sb196\sl-310\slmult0\fi102\tx2355 \up0 \expndtw-4\ch
arscalex100 *2009:\tab \up0 \expndtw-4\charscalex100 $290,000 + $160,000 + $30,0
00 = $480,000\par\pard\li917\sb100\sl-310\slmult0\fi209\tx2355 \up0 \expndtw-4\c
harscalex100 2010:\tab \up0 \expndtw-4\charscalex100 $355,000 + $90,000 = $445,0
00\par\pard\li917\sb96\sl-310\slmult0\fi0\tx2356 \up0 \expndtw-4\charscalex100 *
*2009:\tab \up0 \expndtw-4\charscalex100 $185,000 + $67,000 + $25,000 = $277,000
\par\pard\li917\sb101\sl-310\slmult0\fi209\tx2355 \up0 \expndtw-4\charscalex100
2010:\tab \up0 \expndtw-4\charscalex100 $40,000 + $170,000 + $55,000 = $265,000\
par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li3
77\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-21
8\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\pa
r\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377
\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\
slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\
pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\s
b0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\sl
mult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pa
rd\li377\sb0\sl-218\slmult0\par\pard\li377\sb51\sl-218\slmult0\fi0\tx2137\tx8576
\up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf27\f28\fs19 3-32\tab \up0 \expn
dtw-2\charscalex100 \ul0\nosupersub\cf25\f26\fs17 Copyright 2011 John Wiley & So
ns, Inc.
Kieso, \ul0\nosupersub\cf26\f27\fs17 IFRS,\ul0\nosupersub\cf25\f2
6\fs17 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor
Use Only)
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}}
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10\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf30\f31\fs27 *EXERCISE
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alex100 800\par\pard\li2374\sb0\sl-310\slmult0\par\pard\li2374\sb196\sl-310\slmu
lt0\fi0\tx2984\tldot\tx10113 \up0 \expndtw-6\charscalex100 3.\tab \up0 \expndtw6\charscalex100 Advertising Materials ...\tab \up0 \expndtw-6\charscalex100 290\
par\pard\li2374\sb96\sl-310\slmult0\fi1168\tx11393 \up0 \expndtw-5\charscalex100
Advertising Expense ...\tab \up0 \expndtw-5\charscalex100 290\par\pard\li2374\s
b0\sl-310\slmult0\par\pard\li2374\sb196\sl-310\slmult0\fi0\tx2984\tldot\tx10113
\up0 \expndtw-5\charscalex100 4.\tab \up0 \expndtw-5\charscalex100 Interest Expe
nse...\tab \up0 \expndtw-5\charscalex100 770\par\pard\li3543\sb101\sl-310\slmult
0\fi0\tx11393 \up0 \expndtw-5\charscalex100 Interest Payable ...\tab \up0 \expnd
tw-5\charscalex100 770\par\pard\li1746\sb0\sl-310\slmult0\par\pard\li1746\sb0\sl
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100 (b) Reversing Entries:\par\pard\li1746\sb101\sl-310\slmult0\fi628\tx2984 \
up0 \expndtw-3\charscalex100 1.\tab \up0 \expndtw-3\charscalex100 No reversing e
ntry required.\par\pard\li1746\sb0\sl-310\slmult0\par\pard\li1746\sb196\sl-310\s
lmult0\fi628\tx2984\tldot\tx10117 \up0 \expndtw-3\charscalex100 2.\tab \up0 \exp
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00 800\par\pard\li2374\sb96\sl-310\slmult0\fi1168\tx11398 \up0 \expndtw-5\charsc
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7 \up0 \expndtw-5\charscalex100 3.\tab \up0 \expndtw-5\charscalex100 Advertising
Expense...\tab \up0 \expndtw-5\charscalex100 290\par\pard\li2374\sb101\sl-310\s
lmult0\fi1168\tx11398 \up0 \expndtw-5\charscalex100 Advertising Materials ...\ta
b \up0 \expndtw-5\charscalex100 290\par\pard\li2374\sb0\sl-310\slmult0\par\pard\
li2374\sb195\sl-310\slmult0\fi0\tx2984\tldot\tx10117 \up0 \expndtw-5\charscalex1
00 4.\tab \up0 \expndtw-5\charscalex100 Interest Payable ...\tab \up0 \expndtw-5
\charscalex100 770\par\pard\li3543\sb96\sl-310\slmult0\fi0\tx11398 \up0 \expndtw
-6\charscalex100 Interest Expense ...\tab \up0 \expndtw-6\charscalex100 770\par\
pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li177
3\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-1
95\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0
\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\

li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0
\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\sl
mult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\
pard\li1773\sb61\sl-195\slmult0\fi0\tx8213\tx11481 \up0 \expndtw-2\charscalex100
\ul0\nosupersub\cf25\f26\fs17 Copyright 2011 John Wiley & Sons, Inc.
Kies
o, \ul0\nosupersub\cf26\f27\fs17 IFRS,\ul0\nosupersub\cf25\f26\fs17 1/e, Soluti
ons Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)\tab \up0
\expndtw-3\charscalex100 \ul0\nosupersub\cf27\f28\fs19 3-33
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0\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf30\f31\fs27 *EXERCISE
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\sb181\sl-310\slmult0 \up0 \expndtw-3\charscalex100 Statement of \par\pard\li349
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xpndtw-3\charscalex100 Accounts\tab \up0 \expndtw-3\charscalex100 Balance\tab \u
p0 \expndtw-3\charscalex100 Statement\tab \up0 \expndtw-3\charscalex100 Position
\par\pard\li349\sb217\sl-310\slmult0\fi3170\tx4702\tx5945\tx7207\tx8506\tx9665 \
up0 \expndtw-3\charscalex100 Dr.\tab \up0 \expndtw-3\charscalex100 Cr.\tab \up0
\expndtw-3\charscalex100 Dr.\tab \up0 \expndtw-3\charscalex100 Cr.\tab \up0 \exp
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96\sl-310\slmult0\fi0\tx3347\tx8310 \up0 \expndtw-3\charscalex100 Cash\tab \up0
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d\li349\sb101\sl-310\slmult0\fi0 \up0 \expndtw-3\charscalex100 Merchandise\par\p
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{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
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21\sl-310\slmult0 \up0 \expndtw-3\charscalex100 MADRASAH CO. \par\pard\ql \li340
3\sb51\sl-310\slmult0 \up0 \expndtw-3\charscalex100 Statement of Financial Posit
ion \par\pard\ql \li4544\sb31\sl-310\slmult0 \up0 \expndtw-3\charscalex100 April

30, 2010 \par\pard\ql \li5023\sb231\sl-310\slmult0 \up0 \expndtw-3\charscalex10

0 Assets \par\pard\ql \li377\sb111\sl-310\slmult0 \up0 \expndtw-3\charscalex100
Noncurrent Assets \par\pard\ql \li1154\sb91\sl-310\slmult0 \up0 \expndtw-3\chars
calex100 Property, plant, and equipment \par\pard\li377\sb108\sl-310\slmult0\fi1
475\tldot\tx7831 \up0 \expndtw-4\charscalex100 Equipment...\tab \up0 \expndtw-4\
charscalex100 $18,050\par\pard\li377\sb96\sl-310\slmult0\fi1475\tldot\tx8136\tx9
395 \up0 \expndtw-4\charscalex100 Less Accumulated depreciation...\tab \up0 \exp
ndtw-4\charscalex100 4,895\tab \up0 \expndtw-4\charscalex100 $13,155\par\pard\li
377\sb101\sl-310\slmult0\fi0 \up0 \expndtw-4\charscalex100 Current Assets\par\pa
rd\li377\sb96\sl-310\slmult0\fi777\tldot\tx8134 \up0 \expndtw-4\charscalex100 Pr
epaid rent...\tab \up0 \expndtw-4\charscalex100 2,280\par\pard\li377\sb101\sl-31
0\slmult0\fi777\tldot\tx8134 \up0 \expndtw-4\charscalex100 Accounts receivable..
.\tab \up0 \expndtw-4\charscalex100 6,920\par\pard\li377\sb96\sl-310\slmult0\fi7
77\tldot\tx7986 \up0 \expndtw-4\charscalex100 Cash...\tab \up0 \expndtw-4\charsc
alex100 18,972\par\pard\li377\sb101\sl-310\slmult0\fi1475\tx9569 \up0 \expndtw-4
\charscalex100 Total current assets...\tab \up0 \expndtw-4\charscalex100 28,172\
par\pard\li377\sb96\sl-310\slmult0\fi0\tx9414 \up0 \expndtw-4\charscalex100 Tota
l assets...\tab \up0 \expndtw-4\charscalex100 $41,327\par\pard\li349\sb0\sl-310\
slmult0\par\pard\li349\sb0\sl-310\slmult0\par\pard\li349\sb63\sl-310\slmult0\fi3
724 \up0 \expndtw-4\charscalex100 Equity and Liabilities\par\pard\li349\sb96\sl310\slmult0\fi27 \up0 \expndtw-4\charscalex100 Equity\par\pard\li349\sb100\sl-31
0\slmult0\fi805\tx9395 \up0 \expndtw-4\charscalex100 Madrasah, Capital ...\tab \
up0 \expndtw-4\charscalex100 $31,072*\par\pard\li349\sb96\sl-310\slmult0\fi27 \u
p0 \expndtw-4\charscalex100 Current liabilities\par\pard\li349\sb101\sl-310\slmu
lt0\fi805\tldot\tx7836 \up0 \expndtw-4\charscalex100 Notes payable...\tab \up0 \
expndtw-4\charscalex100 $ 5,700\par\pard\li349\sb96\sl-310\slmult0\fi805\tldot
\tx8134 \up0 \expndtw-4\charscalex100 Accounts payable ...\tab \up0 \expndtw-4\c
harscalex100 4,472\par\pard\li349\sb101\sl-310\slmult0\fi805\tx8511 \up0 \expndt
w-4\charscalex100 Interest payable ...\tab \up0 \expndtw-4\charscalex100 83\par\
pard\li349\sb96\sl-310\slmult0\fi1503\tx9569 \up0 \expndtw-4\charscalex100 Total
current liabilities ...\tab \up0 \expndtw-4\charscalex100 10,255\par\pard\li349
\sb101\sl-310\slmult0\fi27\tx9395 \up0 \expndtw-4\charscalex100 Total equity and
liabilities ...\tab \up0 \expndtw-4\charscalex100 $41,327\par\pard\li349\sb0\sl
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0 *Beg. Balance - Drawings + Net Income = Ending Balance\par\pard\li349\sb101\
sl-310\slmult0\fi450\tx2295\tx2745\tx3832\tx4364\tx5605\tx6363 \up0 \expndtw-4\c
harscalex100 $34,960\tab \up0 \expndtw-4\charscalex100 -\tab \up0 \expndtw-4\cha
rscalex100 $6,650\tab \up0 \expndtw-4\charscalex100 +\tab \up0 \expndtw-4\charsc
alex100 $2,762\tab \up0 \expndtw-4\charscalex100 =\tab \up0 \expndtw-4\charscale
x100 $31,072\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0
\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li
377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-2
18\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\p
ar\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb115\sl-218\slmult0\fi0\tx2137\
tx8576 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf27\f28\fs19 3-36\tab \up0
\expndtw-2\charscalex100 \ul0\nosupersub\cf25\f26\fs17 Copyright 2011 John Wile
y & Sons, Inc.
Kieso, \ul0\nosupersub\cf26\f27\fs17 IFRS,\ul0\nosupersub\c
f25\f26\fs17 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instr
uctor Use Only)
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
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100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1746\sb264\sl-3
10\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf30\f31\fs27 *EXERCISE
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9\ri4352\sb119\sl-300\slmult0\fi93 \up0 \expndtw-2\charscalex100 \ul0\nosupersub
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ial) \par\pard\ql \li5089\sb78\sl-230\slmult0 \up0 \expndtw-1\charscalex100 For
Month Ended February 28, 2010 \par\pard\li1746\sb0\sl-230\slmult0\par\pard\li174
6\sb21\sl-230\slmult0\fi5941\tx10424 \up0 \expndtw-2\charscalex100 Adjusted\tab
\up0 \expndtw-2\charscalex100 Statement of\par\pard\li1746\sb77\sl-230\slmult0\f
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w-2\charscalex100 Trial\tab \up0 \expndtw-2\charscalex100 Income\tab \up0 \expnd
tw-2\charscalex100 Financial\par\pard\li1746\sb86\sl-230\slmult0\fi1885\tx5461\t
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harscalex100 Adjustments\tab \up0 \expndtw-2\charscalex100 Balance\tab \up0 \exp
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rd\li1746\sb0\sl-230\slmult0\par\pard\li1746\sb11\sl-230\slmult0\fi0\tx3524\tx42
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rscalex100 Account Titles\tab \up0 \expndtw-2\charscalex100 Dr.\tab \up0 \expndt
w-2\charscalex100 Cr.\tab \up0 \expndtw-2\charscalex100 Dr.\tab \up0 \expndtw-2\
charscalex100 Cr.\tab \up0 \expndtw-2\charscalex100 Dr.\tab \up0 \expndtw-2\char
scalex100 Cr.\tab \up0 \expndtw-2\charscalex100 Dr.\tab \up0 \expndtw-2\charscal
ex100 Cr.\tab \up0 \expndtw-2\charscalex100 Dr.\tab \up0 \expndtw-2\charscalex10
0 Cr.\par\pard\li1746\sb207\sl-230\slmult0\fi0\tx3370\tx6388\tx6811\tx7663\tx104
80 \up0 \expndtw-2\charscalex100 Supplies\tab \up0 \expndtw-2\charscalex100 1,75
6\tab \up0 \expndtw-2\charscalex100 (a)\tab \up0 \expndtw-2\charscalex100 1,241\
tab \up0 \expndtw-2\charscalex100 515\tab \up0 \expndtw-2\charscalex100 515\par\
pard\ql \li1746\sb98\sl-230\slmult0 \up0 \expndtw-2\charscalex100 Accumulated \p
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\expndtw-2\charscalex100 Depreciation\tab \up0 \expndtw-2\charscalex100 7,967\ta
b \up0 \expndtw-2\charscalex100 (b)\tab \up0 \expndtw-2\charscalex100 257\tab \u
p0 \expndtw-2\charscalex100 8,224\tab \up0 \expndtw-2\charscalex100 8,224\par\pa
rd\ql \li1741\sb88\sl-230\slmult0 \up0 \expndtw-2\charscalex100 Interest \par\pa

rd\li1852\sb53\sl-230\slmult0\fi0\tx4246\tx6388\tx7091\tx8348\tx11509 \up0 \expn

dtw-2\charscalex100 Payable\tab \up0 \expndtw-2\charscalex100 150\tab \up0 \expn
dtw-2\charscalex100 (c)\tab \up0 \expndtw-2\charscalex100 50\tab \up0 \expndtw-2
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7\sl-230\slmult0 \up0 \expndtw-2\charscalex100 Supplies \par\pard\li1852\sb58\sl
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\tab \up0 \expndtw-2\charscalex100 1,241\tab \up0 \expndtw-2\charscalex100 1,241
\par\pard\ql \li1741\sb82\sl-230\slmult0 \up0 \expndtw-2\charscalex100 Depreciat
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\expndtw-2\charscalex100 Expense\tab \up0 \expndtw-2\charscalex100 (b)\tab \up0
\expndtw-2\charscalex100 257\tab \up0 \expndtw-2\charscalex100 257\tab \up0 \exp
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\charscalex100 Interest\par\pard\li1741\sb44\sl-230\slmult0\fi111\tx5019\tx5726\
tx7775\tx9274 \up0 \expndtw-2\charscalex100 Expense\tab \up0 \expndtw-2\charscal
ex100 (c)\tab \up0 \expndtw-2\charscalex100 50\tab \up0 \expndtw-2\charscalex100
50\tab \up0 \expndtw-2\charscalex100 50\par\pard\li1741\sb0\sl-310\slmult0\par\
pard\li1741\sb4\sl-310\slmult0\fi4 \up0 \expndtw-2\charscalex100 \ul0\nosupersub
\cf30\f31\fs27 The following accounts and amounts would be shown in the February
income\par\pard\li1741\sb3\sl-310\slmult0\fi4 \up0 \expndtw-3\charscalex100 sta
tement:\par\pard\li1741\sb0\sl-310\slmult0\par\pard\li1741\sb1\sl-310\slmult0\fi
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p0 \expndtw-3\charscalex100 Depreciation expense ...\tab \up0 \expndtw-3\charsca
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li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0
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3\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-1
95\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0
\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\
li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0
\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\sl
mult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\
pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li177
3\sb0\sl-195\slmult0\par\pard\li1773\sb159\sl-195\slmult0\fi0\tx8213\tx11481 \up
0 \expndtw-2\charscalex100 \ul0\nosupersub\cf25\f26\fs17 Copyright 2011 John Wil
ey & Sons, Inc.
Kieso, \ul0\nosupersub\cf26\f27\fs17 IFRS,\ul0\nosupersub\
cf25\f26\fs17 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Inst
ructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf27\f28\fs19
3-37
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{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
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{\shp {\*\shpinst\shpleft1736\shptop3920\shpright11863\shpbottom3940\shpfhdr0\sh
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g173}{\bkmkend Pg173}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li2346\sb228\sl-4
02\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf29\f30\fs35 TIME AND PU
RPOSE OF PROBLEMS \par\pard\ql \li349\sb0\sl-241\slmult0 \par\pard\ql\li349\sb23
0\sl-241\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf31\f32\fs21 Pro
blem 3-1 \ul0\nosupersub\cf32\f33\fs21 (Time 25-35 minutes) \par\pard\qj \li34
9\ri1573\sb12\sl-226\slmult0 \up0 \expndtw0\charscalex100 Purpose\u8212?to provi
de an opportunity for the student to post daily transactions to a \u8220?T\u8221
? account ledger, take a \up0 \expndtw0\charscalex100 trial balance, prepare an
income statement, a statement of financial position and a statement of changes i
n \up0 \expndtw0\charscalex102 equity, close the ledger, and take a post-closing
trial balance. The problem deals with routine transactions \up0 \expndtw-2\char
scalex100 of a professional service firm and provides a good integration of the
accounting process. \par\pard\ql \li349\sb0\sl-241\slmult0 \par\pard\ql\li349\sb
1\sl-241\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf31\f32\fs21 Pro
blem 3-2 \ul0\nosupersub\cf32\f33\fs21 (Time 35-40 minutes) \par\pard\qj \li34
9\ri1526\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex100 Purpose\u8212?to provid
e an opportunity for the student to prepare adjusting entries, and prepare finan
cial state\up0 \expndtw0\charscalex100 ments (income statement, statement of fin
ancial position, and statement of retained earnings). The student \up0 \expndtw3\charscalex100 also is asked to analyze two transactions to find missing amount
s. \par\pard\ql \li349\sb200\sl-241\slmult0 \up0 \expndtw-3\charscalex100 \ul0\n
osupersub\cf31\f32\fs21 Problem 3-3 \ul0\nosupersub\cf32\f33\fs21 (Time 25-30
minutes) \par\pard\qj \li349\ri1571\sb17\sl-220\slmult0 \up0 \expndtw0\charscale
x103 Purpose\u8212?to provide an opportunity for the student to prepare adjustin
g entries. The adjusting entries are \up0 \expndtw-3\charscalex100 fairly comple
x in nature. \par\pard\ql \li349\sb223\sl-241\slmult0 \up0 \expndtw-3\charscalex

100 \ul0\nosupersub\cf31\f32\fs21 Problem 3-4\ul0\nosupersub\cf32\f33\fs21

(T
ime 40-50 minutes) \par\pard\qj \li349\ri1518\sb9\sl-230\slmult0 \up0 \expndtw-1
\charscalex100 Purpose\u8212?to provide an opportunity for the student to prepar
e adjusting entries and an adjusted trial balance \up0 \expndtw0\charscalex100 a
nd then prepare an income statement, a retained earnings statement, and a statem
ent of financial position. \up0 \expndtw-3\charscalex100 In addition, closing en
tries must be made and a post-closing trial balance prepared. \par\pard\ql \li34
9\sb241\sl-241\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf31\f32\fs
21 Problem 3-5\ul0\nosupersub\cf32\f33\fs21
(Time 15-20 minutes) \par\pard\qj
\li349\ri1573\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex102 Purpose\u8212?to
provide the student with an opportunity to determine what adjusting entries need
to be made \up0 \expndtw0\charscalex100 to specific accounts listed in a partia
l trial balance. The student is also required to determine the amounts of \up0 \
expndtw-2\charscalex100 certain revenue and expense items to be reported in the
income statement. \par\pard\ql \li349\sb200\sl-241\slmult0 \up0 \expndtw-3\chars
calex100 \ul0\nosupersub\cf31\f32\fs21 Problem 3-6\ul0\nosupersub\cf32\f33\fs21
(Time 25-35 minutes) \par\pard\qj \li349\ri1572\sb12\sl-226\slmult0 \up0 \exp
ndtw-2\charscalex100 Purpose\u8212?to provide the student with an opportunity to
prepare year-end adjusting entries from a trial balance \up0 \expndtw0\charscal
ex100 and related information presented. The problem also requires the student t
o prepare an income statement, \up0 \expndtw0\charscalex103 a statement of finan
cial position, and a statement of changes in equity. The problem covers the basi
cs of \up0 \expndtw-3\charscalex100 the end-of-period adjusting process. \par\pa
rd\ql \li349\sb0\sl-241\slmult0 \par\pard\ql\li349\sb1\sl-241\slmult0 \up0 \expn
dtw-3\charscalex100 \ul0\nosupersub\cf31\f32\fs21 Problem 3-7\ul0\nosupersub\cf3
2\f33\fs21
(Time 25-35 minutes) \par\pard\qj \li349\ri1573\sb0\sl-233\slmult0
\up0 \expndtw0\charscalex104 Purpose\u8212?to provide an opportunity for the st
udent to figure out the year-end adjusting entries that were \up0 \expndtw0\char
scalex100 made from a trial balance and an adjusted trial balance. The student i
s also required to prepare an income \up0 \expndtw0\charscalex102 statement, a s
tatement of retained earnings, and a statement of financial position. In additio
n, the student \up0 \expndtw-3\charscalex100 needs to answer a number of questio
ns related to specific accounts. \par\pard\ql \li349\sb227\sl-241\slmult0 \up0 \
expndtw-3\charscalex100 \ul0\nosupersub\cf31\f32\fs21 Problem 3-8\ul0\nosupersub
\cf32\f33\fs21
(Time 30-40 minutes) \par\pard\qj \li349\ri1574\sb0\sl-230\slm
ult0 \up0 \expndtw0\charscalex102 Purpose\u8212?to provide an opportunity for th
e student to prepare adjusting, and closing entries. This problem \up0 \expndtw0
\charscalex104 presents basic adjustments including a number of accruals and def
errals. It provides the student with an \up0 \expndtw-3\charscalex100 integrated
flow of the year-end accounting process. \par\pard\ql \li349\sb230\sl-241\slmul
t0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf31\f32\fs21 Problem 3-9\ul0\n
osupersub\cf32\f33\fs21
(Time 30-35 minutes) \par\pard\qj \li349\ri1573\sb0\s
l-240\slmult0 \up0 \expndtw0\charscalex105 Purpose\u8212?to provide an opportuni
ty for the student to prepare adjusting and closing entries from a trial \up0 \e
xpndtw-2\charscalex100 balance and related information. The student is also requ
ired to post the entries to \u8220?T\u8221? accounts. \par\pard\ql \li349\sb200\
sl-241\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf31\f32\fs21 *Prob
lem 3-10\ul0\nosupersub\cf32\f33\fs21
(Time 35-40 minutes) \par\pard\qj \li34
9\ri1573\sb9\sl-230\slmult0 \up0 \expndtw0\charscalex104 Purpose\u8212?to provid
e an opportunity for the student to prepare and compare (a) cash basis and accr
ual \up0 \expndtw0\charscalex107 basis income statements, (b) cash basis and ac
crual basis statement of financial position, and (c) to \up0 \expndtw-3\charsca
lex100 discuss the weaknesses of cash basis accounting. \par\pard\ql \li349\sb24
1\sl-241\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf31\f32\fs21 *Pr
oblem 3-11\ul0\nosupersub\cf32\f33\fs21
(Time 40-50 minutes) \par\pard\qj \li
349\ri1577\sb0\sl-230\slmult0 \up0 \expndtw0\charscalex102 Purpose\u8212?to prov
ide an opportunity for the student to complete a worksheet and then prepare a cl
assified \up0 \expndtw0\charscalex102 statement of financial position. In additi
on, adjusting and closing entries must be made and a post-closing \up0 \expndtw3\charscalex100 trial balance prepared. \par\pard\li377\sb0\sl-218\slmult0\par\p

ard\li377\sb184\sl-218\slmult0\fi0\tx2137\tx8576 \up0 \expndtw-3\charscalex100 \

ul0\nosupersub\cf27\f28\fs19 3-38\tab \up0 \expndtw-2\charscalex100 \ul0\nosuper
sub\cf25\f26\fs17 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosup
ersub\cf26\f27\fs17 IFRS,\ul0\nosupersub\cf25\f26\fs17 1/e, Solutions Manual\ta
b \up0 \expndtw-3\charscalex100 (For Instructor Use Only)
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g174}{\bkmkend Pg174}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
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bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li4469\sb228\sl-4
02\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf29\f30\fs35 SOLUTIONS T
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w-2\charscalex100 3,600\tab \up0 \expndtw-2\charscalex100 Yasunari Kawabata, Cap
ital\par\pard\li1746\sb81\sl-241\slmult0\fi2840\tx5712\tx6555\tx7403\tx8608\tx92
74\tx10229\tx10722 \up0 \expndtw-2\charscalex100 19\tab \up0 \expndtw-2\charscal
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scalex100 Miscellaneous Office Expense\tab \up0 \expndtw-3\charscalex100 Accumul
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\expndtw-3\charscalex100 10\tab \up0 \expndtw-3\charscalex100 430\tab \up0 \exp
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harscalex100 Sept.\tab \up0 \expndtw-3\charscalex100 30\tab \up0 \expndtw-3\char

scalex100 1,800\par\pard\li1745\sb0\sl-241\slmult0\par\pard\li1745\sb138\sl-241\
slmult0\fi1373 \up0 \expndtw-3\charscalex100 Supplies Expense\par\pard\li1745\sb
81\sl-241\slmult0\fi0\tx2490\tx3333\tx3822\tx4586\tx5866 \up0 \expndtw-3\charsca
lex100 Sept.\tab \up0 \expndtw-3\charscalex100 30\tab \up0 \expndtw-3\charscalex
100 330\tab \up0 \expndtw-3\charscalex100 Sept.\tab \up0 \expndtw-3\charscalex10
0 30\tab \up0 \expndtw-3\charscalex100 330\par\pard\li1773\sb0\sl-195\slmult0\pa
r\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1
773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb6\sl
-195\slmult0\fi0\tx8213\tx11481 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf
25\f26\fs17 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\
cf26\f27\fs17 IFRS,\ul0\nosupersub\cf25\f26\fs17 1/e, Solutions Manual\tab \up0
\expndtw-3\charscalex100 (For Instructor Use Only)\tab \up0 \expndtw-3\charscal
ex100 \ul0\nosupersub\cf27\f28\fs19 3-39
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{\sp{\sn pVerticies}{\sv 8;4;(0,20);(4949,20);(4949,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}

}}
{\shp {\*\shpinst\shpleft3925\shptop4683\shpright3945\shpbottom4995\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz97\shplid14
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 20}}{\sp{\sn geoBottom}{\sv 312}}
{\sp{\sn pVerticies}{\sv 8;4;(0,312);(20,312);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft9200\shptop4683\shpright9220\shpbottom4995\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz99\shplid15
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 20}}{\sp{\sn geoBottom}{\sv 312}}
{\sp{\sn pVerticies}{\sv 8;4;(0,312);(20,312);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft3925\shptop4995\shpright3945\shpbottom5307\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz105\shplid16
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 20}}{\sp{\sn geoBottom}{\sv 312}}
{\sp{\sn pVerticies}{\sv 8;4;(0,312);(20,312);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft9200\shptop4995\shpright9220\shpbottom5307\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz107\shplid17
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 20}}{\sp{\sn geoBottom}{\sv 312}}
{\sp{\sn pVerticies}{\sv 8;4;(0,312);(20,312);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft3925\shptop5307\shpright3934\shpbottom5317\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz113\shplid18
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 9}}{\sp{\sn geoBottom}{\sv 10}}
{\sp{\sn pVerticies}{\sv 8;4;(0,10);(9,10);(9,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}

}}
{\shp {\*\shpinst\shpleft6476\shptop5307\shpright11425\shpbottom5327\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz115\shplid19
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 4949}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(4949,20);(4949,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft3925\shptop5317\shpright3945\shpbottom5624\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz117\shplid20
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 20}}{\sp{\sn geoBottom}{\sv 307}}
{\sp{\sn pVerticies}{\sv 8;4;(0,307);(20,307);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft9200\shptop5317\shpright9220\shpbottom5624\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz119\shplid21
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 20}}{\sp{\sn geoBottom}{\sv 307}}
{\sp{\sn pVerticies}{\sv 8;4;(0,307);(20,307);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1736\shptop5624\shpright6299\shpbottom5644\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz125\shplid22
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 4563}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(4563,20);(4563,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft9204\shptop5624\shpright9214\shpbottom5633\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz127\shplid23
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10}}{\sp{\sn geoBottom}{\sv 9}}
{\sp{\sn pVerticies}{\sv 8;4;(0,9);(10,9);(10,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}

}}
{\shp {\*\shpinst\shpleft3929\shptop5633\shpright3949\shpbottom5945\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz129\shplid24
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 20}}{\sp{\sn geoBottom}{\sv 312}}
{\sp{\sn pVerticies}{\sv 8;4;(0,312);(20,312);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft9204\shptop5633\shpright9224\shpbottom5945\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz131\shplid25
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 20}}{\sp{\sn geoBottom}{\sv 312}}
{\sp{\sn pVerticies}{\sv 8;4;(0,312);(20,312);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1736\shptop6565\shpright6299\shpbottom6585\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz139\shplid26
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 4563}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(4563,20);(4563,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft3748\shptop6574\shpright3768\shpbottom6886\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz141\shplid27
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 20}}{\sp{\sn geoBottom}{\sv 312}}
{\sp{\sn pVerticies}{\sv 8;4;(0,312);(20,312);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft3748\shptop6886\shpright3768\shpbottom7198\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz147\shplid28
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 20}}{\sp{\sn geoBottom}{\sv 312}}
{\sp{\sn pVerticies}{\sv 8;4;(0,312);(20,312);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}

}}
{\shp {\*\shpinst\shpleft1736\shptop7198\shpright6299\shpbottom7218\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz153\shplid29
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 4563}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(4563,20);(4563,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft6476\shptop7198\shpright11425\shpbottom7218\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz155\shplid30
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 4949}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(4949,20);(4949,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft3748\shptop7207\shpright3768\shpbottom7519\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz157\shplid31
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 20}}{\sp{\sn geoBottom}{\sv 312}}
{\sp{\sn pVerticies}{\sv 8;4;(0,312);(20,312);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft9200\shptop7207\shpright9220\shpbottom7519\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz159\shplid32
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 20}}{\sp{\sn geoBottom}{\sv 312}}
{\sp{\sn pVerticies}{\sv 8;4;(0,312);(20,312);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft6476\shptop7519\shpright11425\shpbottom7539\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz165\shplid33
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 4949}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(4949,20);(4949,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}

}}
{\shp {\*\shpinst\shpleft9200\shptop7528\shpright9220\shpbottom7836\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz167\shplid34
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 20}}{\sp{\sn geoBottom}{\sv 308}}
{\sp{\sn pVerticies}{\sv 8;4;(0,308);(20,308);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft9200\shptop7836\shpright9220\shpbottom8148\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz173\shplid35
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 20}}{\sp{\sn geoBottom}{\sv 312}}
{\sp{\sn pVerticies}{\sv 8;4;(0,312);(20,312);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft3333\shptop8441\shpright3682\shpbottom8461\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz179\shplid36
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 349}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(349,20);(349,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft3333\shptop8418\shpright3682\shpbottom8438\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz181\shplid37
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 349}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(349,20);(349,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft5866\shptop8441\shpright6215\shpbottom8461\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz187\shplid38
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 349}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(349,20);(349,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}

}}
{\shp {\*\shpinst\shpleft5866\shptop8418\shpright6215\shpbottom8438\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz189\shplid39
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 349}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(349,20);(349,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1736\shptop8148\shpright6276\shpbottom8168\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz191\shplid40
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 4540}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(4540,20);(4540,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft3748\shptop8157\shpright3768\shpbottom8469\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz193\shplid41
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 20}}{\sp{\sn geoBottom}{\sv 312}}
{\sp{\sn pVerticies}{\sv 8;4;(0,312);(20,312);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1736\shptop9088\shpright6276\shpbottom9108\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz201\shplid42
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 4540}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(4540,20);(4540,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft6453\shptop9088\shpright11439\shpbottom9108\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz203\shplid43
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 4986}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(4986,20);(4986,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}

}}
{\shp {\*\shpinst\shpleft3748\shptop9097\shpright3768\shpbottom9409\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz205\shplid44
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 20}}{\sp{\sn geoBottom}{\sv 312}}
{\sp{\sn pVerticies}{\sv 8;4;(0,312);(20,312);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft9163\shptop9097\shpright9183\shpbottom9409\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz207\shplid45
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 20}}{\sp{\sn geoBottom}{\sv 312}}
{\sp{\sn pVerticies}{\sv 8;4;(0,312);(20,312);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1736\shptop9409\shpright6276\shpbottom9429\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz213\shplid46
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 4540}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(4540,20);(4540,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft9163\shptop9409\shpright9172\shpbottom9419\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz215\shplid47
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 9}}{\sp{\sn geoBottom}{\sv 10}}
{\sp{\sn pVerticies}{\sv 8;4;(0,10);(9,10);(9,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft3748\shptop9419\shpright3768\shpbottom9731\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz217\shplid48
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 20}}{\sp{\sn geoBottom}{\sv 312}}
{\sp{\sn pVerticies}{\sv 8;4;(0,312);(20,312);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}

}}
{\shp {\*\shpinst\shpleft9163\shptop9419\shpright9183\shpbottom9731\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz219\shplid49
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 20}}{\sp{\sn geoBottom}{\sv 312}}
{\sp{\sn pVerticies}{\sv 8;4;(0,312);(20,312);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft8585\shptop10001\shpright9097\shpbottom10021\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz226\shplid50
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 512}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(512,20);(512,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft10848\shptop10001\shpright11374\shpbottom10021\shpfhdr0
\shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz233\shplid51
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 526}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(526,20);(526,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft9163\shptop9731\shpright9183\shpbottom10038\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz235\shplid52
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 20}}{\sp{\sn geoBottom}{\sv 307}}
{\sp{\sn pVerticies}{\sv 8;4;(0,307);(20,307);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft8571\shptop10322\shpright9097\shpbottom10342\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz241\shplid53
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 526}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(526,20);(526,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}

}}
{\shp {\*\shpinst\shpleft8571\shptop10299\shpright9097\shpbottom10319\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz243\shplid54
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 526}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(526,20);(526,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft10848\shptop10322\shpright11374\shpbottom10342\shpfhdr0
\shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz249\shplid55
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 526}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(526,20);(526,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft10848\shptop10299\shpright11374\shpbottom10319\shpfhdr0
\shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz251\shplid56
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 526}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(526,20);(526,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft9163\shptop10038\shpright9183\shpbottom10350\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz253\shplid57
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 20}}{\sp{\sn geoBottom}{\sv 312}}
{\sp{\sn pVerticies}{\sv 8;4;(0,312);(20,312);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1736\shptop10969\shpright6276\shpbottom10989\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz261\shplid58
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 4540}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(4540,20);(4540,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}

}}
{\shp {\*\shpinst\shpleft6453\shptop10969\shpright11439\shpbottom10989\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz263\shplid59
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 4986}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(4986,20);(4986,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft3748\shptop10978\shpright3768\shpbottom11290\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz265\shplid60
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 20}}{\sp{\sn geoBottom}{\sv 312}}
{\sp{\sn pVerticies}{\sv 8;4;(0,312);(20,312);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft9163\shptop10978\shpright9183\shpbottom11290\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz267\shplid61
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 20}}{\sp{\sn geoBottom}{\sv 312}}
{\sp{\sn pVerticies}{\sv 8;4;(0,312);(20,312);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft3338\shptop11560\shpright3687\shpbottom11580\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz273\shplid62
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 349}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(349,20);(349,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft5875\shptop11560\shpright6215\shpbottom11580\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz280\shplid63
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 340}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(340,20);(340,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}

}}
{\shp {\*\shpinst\shpleft3748\shptop11290\shpright3768\shpbottom11602\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz282\shplid64
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 20}}{\sp{\sn geoBottom}{\sv 312}}
{\sp{\sn pVerticies}{\sv 8;4;(0,312);(20,312);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft3333\shptop11886\shpright3682\shpbottom11906\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz289\shplid65
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 349}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(349,20);(349,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
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lex100 288\tab \up0 \expndtw-3\charscalex100 Sept.\tab \up0 \expndtw-3\charscale
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Sept.\tab \up0 \expndtw-3\charscalex100 30\tab \up0 \expndtw-3\charscalex100 9,6
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i0\tx9293 \up0 \expndtw-3\charscalex100 9,620\tab \up0 \expndtw-3\charscalex100

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up0 \expndtw-5\charscalex100 612\par\pard\li959\sb96\sl-310\slmult0\fi0\tldot\tx
7947 \up0 \expndtw-5\charscalex100 Furniture and Equipment...\tab \up0 \expndtw5\charscalex100 17,280\par\pard\li959\sb101\sl-310\slmult0\fi0\tx9242\tx9767 \up
0 \expndtw-5\charscalex100 Accumulated Depreciation...\tab \up0 \expndtw-5\chars
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r\pard\ql \li2206\ri174\sb109\sl-350\slmult0\tx2667\tx2667 \up0 \expndtw0\charsc
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= \line\tab \up0 \expndtw0\charscalex102 $10,000. Total Payments, $12,500 - $10
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\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard
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Kieso, \ul0\nosupe
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\slmult0 \par\pard\ql\li4036\sb194\sl-310\slmult0 \up0 \expndtw-3\charscalex100
\ul0\nosupersub\cf30\f31\fs27 PROBLEM 3-3 \par\pard\li349\sb0\sl-310\slmult0\par
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1.\tab \up0 \expndtw-6\charscalex100 Dec. 31\tab \up0 \expndtw-6\charscalex100
Salaries Expense...\tab \up0 \expndtw-6\charscalex100 2,120\par\pard\li349\sb40
\sl-310\slmult0\fi2411\tx9772 \up0 \expndtw-6\charscalex100 Salaries Payable ...
\tab \up0 \expndtw-6\charscalex100 2,120\par\pard\li349\sb41\sl-310\slmult0\fi27
09 \up0 \expndtw-6\charscalex100 (5 X $700 X 2/5) = $1,400\par\pard\li349\sb40
\sl-310\slmult0\fi2712\tx5786 \up0 \expndtw-6\charscalex100 (3 X $600 X 2/5) =
\tab \up0 \expndtw-6\charscalex100 720\par\pard\li349\sb40\sl-310\slmult0\fi2057
\up0 \expndtw-6\charscalex100 Total accrued salaries $2,120\par\pard\li349\sb
0\sl-310\slmult0\par\pard\li349\sb117\sl-310\slmult0\fi0\tx1690\tx2202\tldot\tx8
343 \up0 \expndtw-6\charscalex100 2.\tab \up0 \expndtw-6\charscalex100 31\tab \u
p0 \expndtw-6\charscalex100 Unearned Rent Revenue ...\tab \up0 \expndtw-6\charsc
alex100 94,000\par\pard\li2761\sb40\sl-310\slmult0\fi0\tx9623 \up0 \expndtw-5\ch
arscalex100 Rent Revenue...\tab \up0 \expndtw-5\charscalex100 94,000\par\pard\li
2761\sb40\sl-310\slmult0\fi300\tx5549 \up0 \expndtw-5\charscalex100 (5 X $6,000
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lmult0\fi300\tx5710 \up0 \expndtw-5\charscalex100 (4 X $8,500 X 1) =\tab \up0
\expndtw-5\charscalex100 34,000\par\pard\li2761\sb40\sl-310\slmult0\fi300\tx5563
\up0 \expndtw-5\charscalex100 Total rent earned\tab \up0 \expndtw-5\charscalex1
00 $94,000\par\pard\li349\sb0\sl-310\slmult0\par\pard\li349\sb196\sl-310\slmult0
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x9772 \up0 \expndtw-3\charscalex100 Prepaid Advertising ...\tab \up0 \expndtw-3\
charscalex100 4,900\par\pard\li2760\sb41\sl-310\slmult0\fi300 \up0 \expndtw-3\ch
arscalex100 (A650 - $500 per month\par\pard\li3136\sb40\sl-310\slmult0\fi1272 \u
p0 \expndtw-2\charscalex100 for 8 months) = $4,000\par\pard\li3136\sb40\sl-310\s
lmult0\fi0 \up0 \expndtw-2\charscalex100 (B974 - $300 per month\par\pard\li2802\
sb40\sl-310\slmult0\fi1610\tx6819 \up0 \expndtw-3\charscalex100 for 3 months) =\
tab \up0 \expndtw-3\charscalex100 900\par\pard\li2802\sb40\sl-310\slmult0\fi0\tx
6453 \up0 \expndtw-3\charscalex100 Total advertising expense\tab \up0 \expndtw-3
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\tab \up0 \expndtw-5\charscalex100 11,000\par\pard\li959\sb3\sl-310\slmult0\fi15
03\tx8204 \up0 \expndtw-5\charscalex100 Total current liabilities...\tab \up0 \e
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p0 \expndtw-5\charscalex100 Total liabilities ...\tab \up0 \expndtw-5\charscalex
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calex100 Total equity and liabilities ...\tab \up0 \expndtw-5\charscalex100 \ul
0\nosupersub\cf33\f34\fs27 \u8364?\ul0\nosupersub\cf30\f31\fs27 202,900\par\pard
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x100 \ul0\nosupersub\cf25\f26\fs17 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf26\f27\fs17 IFRS,\ul0\nosupersub\cf25\f26\fs17 1/e, So
lutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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pndtw-5\charscalex100 1,440*\par\pard\ql \li2914\sb96\sl-310\slmult0 \up0 \expnd
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07\sb192\sl-310\slmult0 \up0 \expndtw-3\charscalex100 -3-\par\pard\li2355\sb100\
sl-310\slmult0\fi0\tldot\tx9209 \up0 \expndtw-4\charscalex100 Admissions Revenue
...\tab \up0 \expndtw-4\charscalex100 60,000\par\pard\li2355\sb101\sl-310\slmult
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5\sb96\sl-310\slmult0\fi858\tx10876 \up0 \expndtw-4\charscalex100 (2,000 X $30)
...\tab \up0 \expndtw-4\charscalex100 60,000\par\pard\li2355\sb0\sl-310\slmult0\
par\pard\li2355\sb196\sl-310\slmult0\fi4451 \up0 \expndtw-5\charscalex100 -4-\pa
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slmult0 \par\pard\ql\li1746\sb0\sl-310\slmult0 \par\pard\ql\li1746\sb188\sl-310\
slmult0\tx2262 \up0 \expndtw-3\charscalex100 (b) \tab \up0 \expndtw-2\charscalex
100 1. Interest expense, $2,840 ($1,400 + $1,440). \par\pard\ql \li2262\sb91\s
l-310\slmult0 \up0 \expndtw-2\charscalex100 2. Admissions revenue, $320,000 ($
380,000 - $60,000). \par\pard\ql \li2262\sb111\sl-310\slmult0 \up0 \expndtw-2\ch
arscalex100 3. Advertising expense, $12,580 ($13,680 - $1,100). \par\pard\ql \
li2262\sb91\sl-310\slmult0 \up0 \expndtw-3\charscalex100 4. Salaries expense,
$62,300 ($57,600 + $4,700). \par\pard\qj \li2272\ri174\sb302\sl-320\slmult0 \up0
\expndtw-5\charscalex100 *Note to instructor: If 30-day months are assumed, int
erest expense = $1,400 \up0 \expndtw-6\charscalex100 ($90,000 X 8% X 70/360). \p
ar\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li
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nosupersub\cf25\f26\fs17 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul
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cf25\f26\fs17 Copyright 2011 John Wiley & Sons, Inc.
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100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt

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lmult0\fi0\tx2444\tx3142 \up0 \expndtw-3\charscalex100 (c)\tab \up0 \expndtw-3\c
harscalex100 1.\tab \up0 \expndtw-3\charscalex100 Total depreciable cost = \ul0\
nosupersub\cf33\f34\fs27 \u8364?\ul0\nosupersub\cf30\f31\fs27 8,750 X 6 = \ul0\n
osupersub\cf33\f34\fs27 \u8364?\ul0\nosupersub\cf30\f31\fs27 52,500.\par\pard\ql
\li2444\ri235\sb21\sl-390\slmult0\fi698\tx3142 \up0 \expndtw-4\charscalex100 Sa
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\sb22\sl-310\slmult0\fi698 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf33\f3
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cf33\f34\fs27 \u8364?\ul0\nosupersub\cf30\f31\fs27 10,000 = \ul0\nosupersub\cf33
\f34\fs27 \u8364?\ul0\nosupersub\cf30\f31\fs27 2,500 Salaries Payable\par\pard\l
i2444\sb17\sl-310\slmult0\fi698 \up0 \expndtw-2\charscalex100 12/31/09.\par\pard
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Kieso, \ul0\nosupersub\cf26\f27\fs17 I
FRS,\ul0\nosupersub\cf25\f26\fs17 1/e, Solutions Manual\tab \up0 \expndtw-3\cha
rscalex100 (For Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosu
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p.\tab \up0 \expndtw-3\charscalex100 554,210\tab \up0 \expndtw-3\charscalex100 S
ales\tab \up0 \expndtw-3\charscalex100 600,000\par\pard\li349\sb68\sl-241\slmult
0\fi6602\tx7756 \up0 \expndtw-3\charscalex100 Inc.\tab \up0 \expndtw-3\charscale
x100 45,790\par\pard\li349\sb72\sl-241\slmult0\fi7291\tx9312 \up0 \expndtw-3\cha
rscalex100 600,000\tab \up0 \expndtw-3\charscalex100 600,000\par\pard\li349\sb0\
sl-241\slmult0\par\pard\li349\sb138\sl-241\slmult0\fi689\tx4241 \up0 \expndtw-3\
charscalex100 Office Supplies\tab \up0 \expndtw-3\charscalex100 Salaries Payable
\par\pard\li349\sb81\sl-241\slmult0\fi0\tx1271\tx5130\tx6127 \up0 \expndtw-3\cha
rscalex100 Adj.\tab \up0 \expndtw-3\charscalex100 1,500\tab \up0 \expndtw-3\char
scalex100 Adj.\tab \up0 \expndtw-3\charscalex100 2,400\par\pard\li879\sb0\sl-241
\slmult0\par\pard\li879\sb0\sl-241\slmult0\par\pard\li879\sb0\sl-241\slmult0\par
\pard\li879\sb0\sl-241\slmult0\par\pard\li879\sb39\sl-241\slmult0\fi0\tx4087 \up
0 \expndtw-3\charscalex100 Retained Earnings\tab \up0 \expndtw-3\charscalex100 C
ost of Goods Sold\par\pard\li377\sb81\sl-241\slmult0\fi1559\tx2542\tx3482\tx4232
\tx5130\tx5894 \up0 \expndtw-3\charscalex100 Bal.\tab \up0 \expndtw-3\charscalex
100 10,000\tab \up0 \expndtw-3\charscalex100 Bal.\tab \up0 \expndtw-3\charscalex
100 408,000\tab \up0 \expndtw-3\charscalex100 Cls.\tab \up0 \expndtw-3\charscale
x100 408,000\par\pard\li377\sb68\sl-241\slmult0\fi1559\tx2542 \up0 \expndtw-3\ch
arscalex100 Inc.\tab \up0 \expndtw-3\charscalex100 45,790\par\pard\li377\sb72\sl
-241\slmult0\fi1559\tx2542 \up0 \expndtw-3\charscalex100 Bal.\tab \up0 \expndtw3\charscalex100 55,790\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb143\sl
-218\slmult0\fi0\tx2137\tx8576 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf2
7\f28\fs19 3-66\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf25\f26\fs17
Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf26\f27\fs1
7 IFRS,\ul0\nosupersub\cf25\f26\fs17 1/e, Solutions Manual\tab \up0 \expndtw-2\
charscalex100 (For Instructor Use Only)
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g206}{\bkmkend Pg206}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1746\sb264\sl-3
10\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf30\f31\fs27 *PROBLEM
3-10 (Continued) \par\pard\ql \li1746\sb0\sl-310\slmult0 \par\pard\ql\li1746\sb4
1\sl-310\slmult0\tx2442 \up0 \expndtw-4\charscalex100 (c) \tab \up0 \expndtw0\ch
arscalex103 1. The 23,400 in receivables from customers is an asset and a futur
e \par\pard\qj \li2961\ri171\sb21\sl-370\slmult0 \up0 \expndtw-2\charscalex100 c
ash flow resulting from sales that is ignored. The cash basis under\up0 \expndtw
0\charscalex100 states the amount of revenues and inflow of assets in January fr
om \up0 \expndtw-6\charscalex100 the sale of computers and printers by 23,400. \p
ar\pard\ql \li2444\ri170\sb351\sl-370\slmult0\tx2961\tx2961 \up0 \expndtw0\chars
calex100 2. The cost of computers and printers sold in January is overstated b
y \line\tab \up0 \expndtw-4\charscalex100 23,000. The unsold computers and printe
rs are an asset of 23,000 in \line \tab \up0 \expndtw-4\charscalex100 the form of
inventory. \par\pard\ql \li2444\ri173\sb362\sl-380\slmult0\tx2961 \up0 \expndtw
0\charscalex100 3. The cash basis ignores 3,000 of the salaries that have been
earned \line\tab \up0 \expndtw-6\charscalex100 by the employees in January and w
ill be paid in February. \par\pard\ql \li2444\ri172\sb346\sl-373\slmult0\tx2961\
tx2961\tx2961 \up0 \expndtw0\charscalex103 4. Rent expense on the cash basis i
s overstated by 4,000 under the \line\tab \up0 \expndtw0\charscalex101 cash basis
. This prepayment is an asset in the form of two months\u8217? \line \tab \up0 \
expndtw0\charscalex105 future right to the use of office, showroom, and repair s
pace and \line \tab \up0 \expndtw-3\charscalex100 should appear on the balance s
heet. \par\pard\ql \li2444\ri172\sb370\sl-370\slmult0\tx2961\tx2961 \up0 \expndt
w0\charscalex100 5. Other operating expenses on a cash basis are understated b
y 2,000 \line\tab \up0 \expndtw-1\charscalex100 as is the liability for the unpai
d portion of these expenses incurred in \line \tab \up0 \expndtw-2\charscalex100
January. \par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0
\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\
li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0
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mult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\
pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li177
3\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-1
95\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0
\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\
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\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\sl
mult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\
pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li177
3\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb23\sl195\slmult0\fi0\tx8213\tx11481 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2
5\f26\fs17 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\c
f26\f27\fs17 IFRS,\ul0\nosupersub\cf25\f26\fs17 1/e, Solutions Manual\tab \up0
\expndtw-3\charscalex100 (For Instructor Use Only)\tab \up0 \expndtw-3\charscale
x100 \ul0\nosupersub\cf27\f28\fs19 3-71
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s19 3-72\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf25\f26\fs17 Copyrig

ht 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf26\f27\fs17 IFRS,
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t0\fi805\tx9279 \up0 \expndtw-5\charscalex100 Land...\tab \up0 \expndtw-5\charsc
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pndtw-5\charscalex100 Supplies ...\tab \up0 \expndtw-5\charscalex100 4,200\par\p
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\expndtw-5\charscalex100 Total current assets...\tab \up0 \expndtw-5\charscalex1
00 45,500\par\pard\li2248\sb101\sl-310\slmult0\fi1503\tx10741 \up0 \expndtw-5\ch
arscalex100 Total assets ...\tab \up0 \expndtw-5\charscalex100 $203,500\par\pard
\li2248\sb0\sl-310\slmult0\par\pard\li2248\sb196\sl-310\slmult0\fi3408 \up0 \exp
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fi0 \up0 \expndtw-5\charscalex100 Equity\par\pard\li2248\sb100\sl-310\slmult0\fi
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\sl-310\slmult0\fi805\tldot\tx9307 \up0 \expndtw-5\charscalex100 Mortgage payabl
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...\tab \up0 \expndtw-5\charscalex100 $14,600\par\pard\li2248\sb96\sl-310\slmul
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\expndtw-5\charscalex100 3,000\par\pard\li2248\sb100\sl-310\slmult0\fi805\tldot\
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pndtw-5\charscalex100 700\par\pard\li2248\sb31\sl-310\slmult0\fi1503\tx9518 \up0
\expndtw-5\charscalex100 Total current liabilities...\tab \up0 \expndtw-5\chars
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-5\charscalex100 Total liabilities ...\tab \up0 \expndtw-5\charscalex100 74,300\

par\pard\li2248\sb22\sl-310\slmult0\fi0\tx10741 \up0 \expndtw-5\charscalex100 To
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Kieso, \ul0\nosupersub\cf26\f27\fs17 IFRS,\ul0\nosupersub\cf
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Kieso, \ul0\nosupersub\cf26\f27\f
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Kieso, \ul0\nosupersub\cf26\f27
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isbursement, such as \up0 \expndtw-1\charscalex100 interest or taxes payable. Ot
her adjusting entries probably made by M&S \up0 \expndtw0\charscalex101 include
finance income and finance costs and bank and other interest \up0 \expndtw-5\c
harscalex100 receivable and interest payable. \par\pard\li349\sb0\sl-310\slmult0
\par\pard\li349\sb24\sl-310\slmult0\fi0\tx1047 \up0 \expndtw-3\charscalex100 (f)
\tab \up0 \expndtw-3\charscalex100 2007 Depreciation and amortization expense: 28
2.7 million\par\pard\li349\sb0\sl-307\slmult0\fi698 \up0 \expndtw-3\charscalex10
0 2008 Depreciation and amortization expense: 317.6 million\par\pard\li377\sb0\sl
-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0
\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li
377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-2
18\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\p
ar\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li37
7\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218
\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par
\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\
sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb32\sl-218\

slmult0\fi0\tx2137\tx8576 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf27\f28

\fs19 3-76\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf25\f26\fs17 Copyr
ight 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf26\f27\fs17 IFR
S,\ul0\nosupersub\cf25\f26\fs17 1/e, Solutions Manual\tab \up0 \expndtw-3\chars
calex100 (For Instructor Use Only)
{\shp {\*\shpinst\shpleft349\shptop14726\shpright10494\shpbottom14746\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10145}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10145,20);(10145,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft363\shptop735\shpright10480\shpbottom1187\shpfhdr0\shpb
xpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz35\shplid1
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10117}}{\sp{\sn geoBottom}{\sv 452}}
{\sp{\sn pVerticies}{\sv 8;4;(0,452);(10117,452);(10117,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 126322
56}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft530\shptop735\shpright10313\shpbottom1187\shpfhdr0\shpb
xpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz37\shplid2
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 9783}}{\sp{\sn geoBottom}{\sv 452}}
{\sp{\sn pVerticies}{\sv 8;4;(0,452);(9783,452);(9783,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 126322
56}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft344\shptop717\shpright10499\shpbottom737\shpfhdr0\shpbx
page\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz47\shplid3
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10155}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10155,20);(10155,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft344\shptop735\shpright364\shpbottom1210\shpfhdr0\shpbxp
age\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz49\shplid4
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 20}}{\sp{\sn geoBottom}{\sv 475}}
{\sp{\sn pVerticies}{\sv 8;4;(0,475);(20,475);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}

}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
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}}
{\shp {\*\shpinst\shpleft363\shptop1191\shpright10480\shpbottom1211\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz51\shplid5
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10117}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10117,20);(10117,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft10480\shptop735\shpright10500\shpbottom1210\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz53\shplid6
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 20}}{\sp{\sn geoBottom}{\sv 475}}
{\sp{\sn pVerticies}{\sv 8;4;(0,475);(20,475);(20,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g212}{\bkmkend Pg212}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li4399\sb326\sl-3
56\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf42\f43\fs31 COMPARATIVE
ANALYSIS CASE \par\pard\li1746\sb0\sl-310\slmult0\par\pard\li1746\sb0\sl-310\sl
mult0\par\pard\li1746\sb94\sl-310\slmult0\fi0\tx2470 \up0 \expndtw-4\charscalex1
00 \ul0\nosupersub\cf30\f31\fs27 (a)\tab \up0 \expndtw-4\charscalex100 Cadbury\u
8217?s percentage decrease is computed as follows:\par\pard\li1746\sb0\sl-310\sl
mult0\par\pard\li1746\sb80\sl-310\slmult0\fi717\tldot\tx10783 \up0 \expndtw-4\ch
arscalex100 Total assets (December 31, 2008)...\tab \up0 \expndtw-4\charscalex10
0 8,895\par\pard\li1746\sb40\sl-310\slmult0\fi717\tldot\tx10690 \up0 \expndtw4\charscalex100 Total assets (December 31, 2007)...\tab \up0 \expndtw-4\charscal
ex100 (11,338)\par\pard\li1746\sb40\sl-310\slmult0\fi717\tldot\tx10765 \up0 \expn
dtw-4\charscalex100 Difference...\tab \up0 \expndtw-4\charscalex100 (2,443)\par\
pard\li2444\sb0\sl-310\slmult0\par\pard\li2444\sb196\sl-310\slmult0\fi0 \up0 \ex
pndtw-4\charscalex100 (2,443) 11,338 = (21.5)%\par\pard\li2444\sb0\sl-310\slmult0\
par\pard\li2444\sb79\sl-310\slmult0\fi27 \up0 \expndtw-4\charscalex100 Nestle\u8
217?s percentage decrease is computed as follows:\par\pard\li2444\sb0\sl-310\slm
ult0\par\pard\li2444\sb80\sl-310\slmult0\fi18\tldot\tx10098 \up0 \expndtw-4\char
scalex100 Total assets (December 31, 2008)...\tab \up0 \expndtw-4\charscalex100
CHF 106,215\par\pard\li2444\sb40\sl-310\slmult0\fi18\tldot\tx10656 \up0 \expndtw
-4\charscalex100 Total assets (December 31, 2007)...\tab \up0 \expndtw-4\charsca
lex100 (115,361)\par\pard\li2444\sb40\sl-310\slmult0\fi18\tldot\tx10084\tx10939
\up0 \expndtw-4\charscalex100 Difference...\tab \up0 \expndtw-4\charscalex100 CH
F\tab \up0 \expndtw-4\charscalex100 (9,146)\par\pard\ql \li2444\sb0\sl-310\slmul
t0 \par\pard\ql\li2444\sb183\sl-310\slmult0 \up0 \expndtw-3\charscalex100 (9,146
) 115,361 = (7.9)% \par\pard\ql \li2444\sb0\sl-310\slmult0 \par\pard\ql\li2444\s
b81\sl-310\slmult0 \up0 \expndtw-3\charscalex100 Cadbury suffered the larger dec
rease. \par\pard\ql \li1746\sb0\sl-348\slmult0 \par\pard\ql\li1746\ri173\sb11\sl
-348\slmult0\tx2472\tx2472\tx2472\tx2472\tx2472 \up0 \expndtw0\charscalex104 (b)

Cadbury reported an 84 million profit from discontinued operations, \line\ta

b \up0 \expndtw0\charscalex101 which represented almost 21% of its profit from c
ontinuing operations. \line \tab \up0 \expndtw0\charscalex100 Reporting a discon
tinued operations this large may make comparisons \line \tab \up0 \expndtw-5\cha
rscalex100 between companies difficult. Since discontinued operations are consid
ered \line \tab \up0 \expndtw0\charscalex101 to be nonrecurring, they should be
excluded before comparing results \line \tab \up0 \expndtw0\charscalex102 betwee
n the two companies. \par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult
0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard
\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb
0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\s
lmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par
\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li17
73\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult
0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard
\li1773\sb82\sl-195\slmult0\fi0\tx8213\tx11481 \up0 \expndtw-2\charscalex100 \ul
0\nosupersub\cf25\f26\fs17 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \
ul0\nosupersub\cf26\f27\fs17 IFRS,\ul0\nosupersub\cf25\f26\fs17 1/e, Solutions
Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)\tab \up0 \exp
ndtw-3\charscalex100 \ul0\nosupersub\cf27\f28\fs19 3-77
{\shp {\*\shpinst\shpleft1746\shptop14726\shpright11891\shpbottom14746\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10145}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10145,20);(10145,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1759\shptop735\shpright11877\shpbottom1187\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz36\shplid1
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10118}}{\sp{\sn geoBottom}{\sv 452}}
{\sp{\sn pVerticies}{\sv 8;4;(0,452);(10118,452);(10118,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 126322
56}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
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}}
{\shp {\*\shpinst\shpleft1927\shptop735\shpright11709\shpbottom1187\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz38\shplid2
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 9782}}{\sp{\sn geoBottom}{\sv 452}}
{\sp{\sn pVerticies}{\sv 8;4;(0,452);(9782,452);(9782,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 126322
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{\shp {\*\shpinst\shpleft1741\shptop717\shpright11896\shpbottom737\shpfhdr0\shpb

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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10155,20);(10155,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1741\shptop735\shpright1761\shpbottom1210\shpfhdr0\shpb
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,20);(1066,20);(1066,0);(0,0)}}
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}}
{\shp {\*\shpinst\shpleft10764\shptop3510\shpright11747\shpbottom3530\shpfhdr0\s

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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft10764\shptop3487\shpright11747\shpbottom3507\shpfhdr0\s
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,20);(983,20);(983,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
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}}
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g213}{\bkmkend Pg213}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li349\sb284\sl-31
0\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf30\f31\fs27 COMPARATIV
E ANALYSIS CASE (Continued) \par\pard\ql \li349\sb0\sl-350\slmult0 \par\pard\ql\
li349\ri1464\sb7\sl-350\slmult0\tx1047\tx1047 \up0 \expndtw-1\charscalex100 (c)
Cadbury had depreciation and amortization expense of 244 million (52% \line\ta
b \up0 \expndtw-4\charscalex100 of operating cash flow); Nestle had depreciation
and amortization expense \line \tab \up0 \expndtw-5\charscalex100 of 3,249 CHF
million (30% of operating cash flow). \par\pard\qj \li1047\ri1458\sb350\sl-350\s
lmult0 \up0 \expndtw-6\charscalex100 Nestle has substantially more property, pla
nt, and equipment and intangible \up0 \expndtw-3\charscalex100 assets than does
Cadbury. Amortizable intangible assets for Cadbury and \up0 \expndtw-2\charscale

x100 Nestle increase the amount of amortization expense recorded in income. \up0
\expndtw-1\charscalex100 The amount of property, plant, and equipment and amort
izable intangible \up0 \expndtw-4\charscalex100 assets reported for these two co
mpanies is as follows:\par\pard\sect\sectd\sbknone\cols2\colno1\colw8321\colsr40
\colno2\colw3739\colsr160\ql \li1070\sb0\sl-310\slmult0 \par\pard\ql \li5475\sb1
98\sl-310\slmult0 \up0 \expndtw-3\charscalex100 Cadbury\par\pard\ql \li1070\sb50
\sl-310\slmult0 \up0 \expndtw-3\charscalex100 Property, plant, and\par\pard\ql \
li1371\sb40\sl-310\slmult0\tx5093 \up0 \expndtw-3\charscalex100 equipment (net)\
tab \up0 \expndtw-3\charscalex100 1,761,000,000\par\pard\ql \li1070\sb40\sl-310\s
lmult0 \up0 \expndtw-3\charscalex100 Amortizable intangible\par\pard\ql \li1371\
sb40\sl-310\slmult0\tx5243 \up0 \expndtw-3\charscalex100 assets (net)\tab \up0 \
expndtw-3\charscalex100 1,685,000,000\par\pard\ql \li5098\sb40\sl-310\slmult0 \u
p0 \expndtw-3\charscalex100 3,446,000,000\par\pard\ql \li377\sb0\sl-218\slmult0 \
par\pard\ql \li377\sb0\sl-218\slmult0 \par\pard\ql \li377\sb0\sl-218\slmult0 \pa
r\pard\ql \li377\sb0\sl-218\slmult0 \par\pard\ql \li377\sb0\sl-218\slmult0 \par\
pard\ql \li377\sb0\sl-218\slmult0 \par\pard\ql \li377\sb0\sl-218\slmult0 \par\pa
rd\ql \li377\sb0\sl-218\slmult0 \par\pard\ql \li377\sb0\sl-218\slmult0 \par\pard
\ql \li377\sb0\sl-218\slmult0 \par\pard\ql \li377\sb0\sl-218\slmult0 \par\pard\q
l \li377\sb0\sl-218\slmult0 \par\pard\ql \li377\sb0\sl-218\slmult0 \par\pard\ql
\li377\sb0\sl-218\slmult0 \par\pard\ql \li377\sb0\sl-218\slmult0 \par\pard\ql \l
i377\sb0\sl-218\slmult0 \par\pard\ql \li377\sb0\sl-218\slmult0 \par\pard\ql \li3
77\sb0\sl-218\slmult0 \par\pard\ql \li377\sb0\sl-218\slmult0 \par\pard\ql \li377
\sb0\sl-218\slmult0 \par\pard\ql \li377\sb0\sl-218\slmult0 \par\pard\ql \li377\s
b0\sl-218\slmult0 \par\pard\ql \li377\sb0\sl-218\slmult0 \par\pard\ql \li377\sb0
\sl-218\slmult0 \par\pard\ql \li377\sb0\sl-218\slmult0 \par\pard\ql \li377\sb0\s
l-218\slmult0 \par\pard\ql \li377\sb0\sl-218\slmult0 \par\pard\ql \li377\sb0\sl218\slmult0 \par\pard\ql \li377\sb0\sl-218\slmult0 \par\pard\ql \li377\sb0\sl-21
8\slmult0 \par\pard\ql \li377\sb0\sl-218\slmult0 \par\pard\ql \li377\sb0\sl-218\
slmult0 \par\pard\ql \li377\sb0\sl-218\slmult0 \par\pard\ql \li377\sb0\sl-218\sl
mult0 \par\pard\ql \li377\sb0\sl-218\slmult0 \par\pard\ql \li377\sb11\sl-218\slm
ult0\tx2132 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf27\f28\fs19 3-78\tab
\up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf25\f26\fs17 Copyright 2011 John
Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf26\f27\fs17 IFRS,\ul0\nosuper
sub\cf25\f26\fs17 1/e, Solutions Manual\par\pard\column \ql \li8361\sb0\sl-310\
slmult0 \par\pard\ql \li603\sb198\sl-310\slmult0 \up0 \expndtw-3\charscalex100 \
ul0\nosupersub\cf30\f31\fs27 Nestle\par\pard\ql \li8361\sb0\sl-310\slmult0 \par\
pard\ql \li20\sb89\sl-310\slmult0 \up0 \expndtw-3\charscalex100 21,097,000,000\pa
r\pard\qj \li8662\sb0\sl-349\slmult0 \par\pard\qj \li21\ri1582\sb7\sl-349\slmult
0\fi300 \up0 \expndtw-3\charscalex100 6,867,000,000 \line \up0 \expndtw-3\charsc
alex100 27,964,000,000\par\pard\ql \li8576\sb0\sl-195\slmult0 \par\pard\ql \li857
6\sb0\sl-195\slmult0 \par\pard\ql \li8576\sb0\sl-195\slmult0 \par\pard\ql \li857
6\sb0\sl-195\slmult0 \par\pard\ql \li8576\sb0\sl-195\slmult0 \par\pard\ql \li857
6\sb0\sl-195\slmult0 \par\pard\ql \li8576\sb0\sl-195\slmult0 \par\pard\ql \li857
6\sb0\sl-195\slmult0 \par\pard\ql \li8576\sb0\sl-195\slmult0 \par\pard\ql \li857
6\sb0\sl-195\slmult0 \par\pard\ql \li8576\sb0\sl-195\slmult0 \par\pard\ql \li857
6\sb0\sl-195\slmult0 \par\pard\ql \li8576\sb0\sl-195\slmult0 \par\pard\ql \li857
6\sb0\sl-195\slmult0 \par\pard\ql \li8576\sb0\sl-195\slmult0 \par\pard\ql \li857
6\sb0\sl-195\slmult0 \par\pard\ql \li8576\sb0\sl-195\slmult0 \par\pard\ql \li857
6\sb0\sl-195\slmult0 \par\pard\ql \li8576\sb0\sl-195\slmult0 \par\pard\ql \li857
6\sb0\sl-195\slmult0 \par\pard\ql \li8576\sb0\sl-195\slmult0 \par\pard\ql \li857
6\sb0\sl-195\slmult0 \par\pard\ql \li8576\sb0\sl-195\slmult0 \par\pard\ql \li857
6\sb0\sl-195\slmult0 \par\pard\ql \li8576\sb0\sl-195\slmult0 \par\pard\ql \li857
6\sb0\sl-195\slmult0 \par\pard\ql \li8576\sb0\sl-195\slmult0 \par\pard\ql \li857
6\sb0\sl-195\slmult0 \par\pard\ql \li8576\sb0\sl-195\slmult0 \par\pard\ql \li857
6\sb0\sl-195\slmult0 \par\pard\ql \li8576\sb0\sl-195\slmult0 \par\pard\ql \li857
6\sb0\sl-195\slmult0 \par\pard\ql \li8576\sb0\sl-195\slmult0 \par\pard\ql \li857
6\sb0\sl-195\slmult0 \par\pard\ql \li8576\sb0\sl-195\slmult0 \par\pard\ql \li857
6\sb0\sl-195\slmult0 \par\pard\ql \li8576\sb0\sl-195\slmult0 \par\pard\ql \li857
6\sb0\sl-195\slmult0 \par\pard\ql \li8576\sb0\sl-195\slmult0 \par\pard\ql \li235
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bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li3724\sb326\sl-3
56\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf42\f43\fs31 FINANCIAL S
TATEMENT ANALYSIS CASE \par\pard\ql \li1746\sb0\sl-310\slmult0 \par\pard\ql\li17
46\sb0\sl-310\slmult0 \par\pard\ql\li1746\sb43\sl-310\slmult0 \up0 \expndtw-3\ch
arscalex100 \ul0\nosupersub\cf30\f31\fs27 Vodafone \par\pard\li1778\sb0\sl-310\s
lmult0\par\pard\li1778\sb5\sl-310\slmult0\fi0\tx9000\tx10289 \up0 \expndtw-2\cha
rscalex100 (a)\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf34\f35\fs23 %
Change\tab \up0 \expndtw-2\charscalex100 % Change\par\pard\li1778\sb41\sl-264\s

lmult0\fi698\tx5745\tx6900\tx8078\tx9302\tx10592 \up0 \expndtw-2\charscalex100 V

odafone Group plc\tab \up0 \expndtw-2\charscalex100 2009\tab \up0 \expndtw-2\cha
rscalex100 2008\tab \up0 \expndtw-2\charscalex100 2007\tab \up0 \expndtw-2\chars
calex100 2009\tab \up0 \expndtw-2\charscalex100 2008\par\pard\li1778\sb54\sl-264
\slmult0\fi698\tx5447\tx6611\tx7789\tx9083\tx10489 \up0 \expndtw-2\charscalex100
Revenues\tab \up0 \expndtw-2\charscalex100 41,017\tab \up0 \expndtw-2\charscale
x100 35,478\tab \up0 \expndtw-2\charscalex100 31,104\tab \up0 \expndtw-2\charsca
lex100 15.61%\tab \up0 \expndtw-2\charscalex100 14.06%\par\pard\li1778\sb49\sl-2
64\slmult0\fi698\tx5564\tx6728\tx7906\tx9084\tx10490 \up0 \expndtw-2\charscalex1
00 Gross Profit %\tab \up0 \expndtw-2\charscalex100 37.00%\tab \up0 \expndtw-2\c
harscalex100 38.30%\tab \up0 \expndtw-2\charscalex100 39.80%\tab \up0 \expndtw-2
\charscalex100 -3.39%\tab \up0 \expndtw-2\charscalex100 -3.77%\par\pard\li1778\s
b49\sl-264\slmult0\fi698\tx5447\tx5771\tx6611\tx7724\tx8062\tx8958\tx10233 \up0
\expndtw-2\charscalex100 Operating Profit\tab \up0 \expndtw-2\charscalex100 \tab
\up0 \expndtw-2\charscalex100 5,857\tab \up0 \expndtw-2\charscalex100 10,047\tab
\up0 \expndtw-2\charscalex100 (\tab \up0 \expndtw-2\charscalex100 1,564)\tab \up
0 \expndtw-2\charscalex100 -41.70%\tab \up0 \expndtw-2\charscalex100 -742.39%\pa
r\pard\li1778\sb44\sl-264\slmult0\fi698 \up0 \expndtw-2\charscalex100 Operating
Cash Flow less\par\pard\li1778\sb49\sl-264\slmult0\fi698\tx5773\tx6937\tx8138\tx
9214\tx10490 \up0 \expndtw-2\charscalex100 Capital Expenditures\tab \up0 \expndt
w-2\charscalex100 7,009\tab \up0 \expndtw-2\charscalex100 6,622\tab \up0 \expndt
w-2\charscalex100 6,695\tab \up0 \expndtw-2\charscalex100 5.84%\tab \up0 \expndt
w-2\charscalex100 -1.09%\par\pard\li1778\sb49\sl-264\slmult0\fi698\tx5773\tx6937
\tx7985\tx8958\tx10234 \up0 \expndtw-2\charscalex100 Profit (Loss)\tab \up0 \exp
ndtw-2\charscalex100 3,080\tab \up0 \expndtw-2\charscalex100 6,756\tab \up0 \exp
ndtw-2\charscalex100 (5,222)\tab \up0 \expndtw-2\charscalex100 -54.41%\tab \up0
\expndtw-2\charscalex100 -229.38%\par\pard\ql \li1778\sb0\sl-310\slmult0 \par\pa
rd\ql\li1778\ri171\sb261\sl-310\slmult0\tx2476\tx2476\tx2476\tx2476\tx2476\tx247
6\tx2476\tx2476 \up0 \expndtw0\charscalex102 \ul0\nosupersub\cf30\f31\fs27 (b)
Except for an increase in Revenues, Vodafone\u8217?s earnings performance \lin
e\tab \up0 \expndtw-1\charscalex100 has been declining; gross profit, operating
profit, and net income (profit) \line \tab \up0 \expndtw0\charscalex104 have dec
lined in 2009. Note that 2007 was a very poor year; but after \line \tab \up0 \e
xpndtw-1\charscalex100 some improvement in 2008, things have turned a bit to the
negative. One \line \tab \up0 \expndtw0\charscalex100 promising development i
s the cash flow measure, which is on the \line \tab \up0 \expndtw0\chars
calex100 increase. So while Vodafone may be able to deliver on its free-cash-flo
w \line \tab \up0 \expndtw0\charscalex103 generation objective, the earnings per
formance does not give a good \line \tab \up0 \expndtw0\charscalex105 signal tha
t Vodafone has been or will be able to deliver on operating \line \tab \up0 \exp
ndtw-3\charscalex100 performance and growth opportunities. \par\pard\li1773\sb0\
sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slm
ult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\p
ard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773
\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-19
5\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\
par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\l
i1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\
sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slm
ult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\p
ard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773
\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-19
5\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\
par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\l
i1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\
sl-195\slmult0\par\pard\li1773\sb84\sl-195\slmult0\fi0\tx8213\tx11481 \up0 \expn
dtw-2\charscalex100 \ul0\nosupersub\cf25\f26\fs17 Copyright 2011 John Wiley & So
ns, Inc.
Kieso, \ul0\nosupersub\cf26\f27\fs17 IFRS,\ul0\nosupersub\cf25\f2
6\fs17 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor
Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf27\f28\fs19 3-79

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{\shp {\*\shpinst\shpleft2444\shptop3017\shpright11486\shpbottom3037\shpfhdr0\sh
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g215}{\bkmkend Pg215}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li2183\sb326\sl-3
56\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf42\f43\fs31 ACCOUNTING
ANALYSIS, AND PRINCIPLES \par\pard\ql \li349\sb0\sl-310\slmult0 \par\pard\ql\li3
49\sb0\sl-310\slmult0 \par\pard\ql\li349\sb43\sl-310\slmult0 \up0 \expndtw-3\cha
rscalex100 \ul0\nosupersub\cf30\f31\fs27 ACCOUNTING \par\pard\li349\sb0\sl-310\s
lmult0\par\pard\li349\sb19\sl-310\slmult0\fi0\tldot\tx8413 \up0 \expndtw-4\chars
calex100 Depreciation Expense ...\tab \up0 \expndtw-4\charscalex100 9,500\par\pa
rd\li349\sb3\sl-310\slmult0\fi586\tx9800 \up0 \expndtw-4\charscalex100 Accumulat
ed Depreciation\u8212?Equipment ...\tab \up0 \expndtw-4\charscalex100 9,500\par\
pard\li349\sb310\sl-310\slmult0\fi0 \up0 \expndtw-4\charscalex100 $9,500 = ($192
,000 - $40,000) 16\par\pard\li349\sb0\sl-310\slmult0\par\pard\li349\sb5\sl-310\s
lmult0\fi0\tldot\tx8413 \up0 \expndtw-4\charscalex100 Interest Expense ...\tab \
up0 \expndtw-4\charscalex100 8,250\par\pard\li349\sb0\sl-308\slmult0\fi586\tx980
0 \up0 \expndtw-4\charscalex100 Interest Payable ...\tab \up0 \expndtw-4\charsca
lex100 8,250\par\pard\li349\sb0\sl-310\slmult0\par\pard\li349\sb4\sl-310\slmult0
\fi0 \up0 \expndtw-4\charscalex100 $8,250 = ($90,000 X 0.10) X 11/12\par\pard\li
349\sb0\sl-310\slmult0\par\pard\li349\sb1\sl-310\slmult0\fi0\tldot\tx8264 \up0 \
expndtw-4\charscalex100 Unearned Ticket Revenue...\tab \up0 \expndtw-4\charscale
x100 10,000\par\pard\li349\sb3\sl-310\slmult0\fi586\tx9651 \up0 \expndtw-4\chars
calex100 Ticket Revenue...\tab \up0 \expndtw-4\charscalex100 10,000\par\pard\li3
49\sb310\sl-310\slmult0\fi0 \up0 \expndtw-4\charscalex100 $10,000 = ($50 X 200)\

par\pard\li349\sb310\sl-310\slmult0\fi0\tldot\tx8413 \up0 \expndtw-4\charscalex1

00 Advertising Expense ...\tab \up0 \expndtw-4\charscalex100 2,500\par\pard\li34
9\sb3\sl-310\slmult0\fi586\tx9800 \up0 \expndtw-4\charscalex100 Prepaid Advertis
ing ...\tab \up0 \expndtw-4\charscalex100 2,500\par\pard\li349\sb310\sl-310\slmu
lt0\fi0\tldot\tx8413 \up0 \expndtw-4\charscalex100 Salaries Expense ...\tab \up0
\expndtw-4\charscalex100 3,500\par\pard\li349\sb3\sl-310\slmult0\fi586\tx9800 \
up0 \expndtw-4\charscalex100 Salaries Payable ...\tab \up0 \expndtw-4\charscalex
100 3,500\par\pard\ql \li349\sb0\sl-310\slmult0 \par\pard\ql\li349\sb304\sl-310\
slmult0 \up0 \expndtw-3\charscalex100 ANALYSIS \par\pard\li349\sb0\sl-310\slmult
0\par\pard\li349\sb9\sl-310\slmult0\fi4111\tx8716 \up0 \expndtw-3\charscalex100
Income before\tab \up0 \expndtw-3\charscalex100 Income after\par\pard\li349\sb3\
sl-310\slmult0\fi4214\tx6741\tx8702 \up0 \expndtw-3\charscalex100 Adjustments\ta
b \up0 \expndtw-3\charscalex100 Adjustments\tab \up0 \expndtw-3\charscalex100 Ad
justments\par\pard\li349\sb3\sl-310\slmult0\fi23\tx4888\tx7002\tx8985 \up0 \expn
dtw-3\charscalex100 Ticket revenue\tab \up0 \expndtw-3\charscalex100 360,000\tab
\up0 \expndtw-3\charscalex100 10,000\tab \up0 \expndtw-3\charscalex100 370,000\par
\pard\li349\sb0\sl-307\slmult0\fi23\tx7235\tx9353 \up0 \expndtw-3\charscalex100
Depreciation expense\tab \up0 \expndtw-3\charscalex100 (9,500)\tab \up0 \expndtw
-3\charscalex100 (9,500)\par\pard\li349\sb3\sl-310\slmult0\fi23\tx5089\tx7235\tx
9205 \up0 \expndtw-3\charscalex100 Advertising expense\tab \up0 \expndtw-3\chars
calex100 (18,680)\tab \up0 \expndtw-3\charscalex100 (2,500)\tab \up0 \expndtw-3\
charscalex100 (21,180)\par\pard\li349\sb3\sl-310\slmult0\fi23\tx5089\tx7235\tx92
05 \up0 \expndtw-3\charscalex100 Salaries expense\tab \up0 \expndtw-3\charscalex
100 (67,600)\tab \up0 \expndtw-3\charscalex100 (3,500)\tab \up0 \expndtw-3\chars
calex100 (71,100)\par\pard\li349\sb0\sl-307\slmult0\fi23\tx5240\tx7235\tx9356 \u
p0 \expndtw-3\charscalex100 Interest expense\tab \up0 \expndtw-3\charscalex100 (
1,400)\tab \up0 \expndtw-3\charscalex100 (8,250)\tab \up0 \expndtw-3\charscalex1
00 (9,650)\par\pard\li349\sb3\sl-310\slmult0\fi23\tx4888\tx8986 \up0 \expndtw-3\
charscalex100 Net income\tab \up0 \expndtw-3\charscalex100 272,320\tab \up0 \expn
dtw-3\charscalex100 258,570\par\pard\li349\sb310\sl-310\slmult0\fi0 \up0 \expndtw
-2\charscalex100 Without recording the adjusting entries, Amato\u8217?s income i
s overstated. In addition,\par\pard\li349\sb3\sl-310\slmult0\fi0 \up0 \expndtw-2
\charscalex100 without the adjustments, Amato\u8217?s current liabilities and cu
rrent assets are\par\pard\li349\sb3\sl-310\slmult0\fi0 \up0 \expndtw-3\charscale
x100 misstated, which could affect evaluation of Amato\u8217?s liquidity.\par\pa
rd\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0
\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmu
lt0\par\pard\li377\sb65\sl-218\slmult0\fi0\tx2137\tx8576 \up0 \expndtw-3\charsca
lex100 \ul0\nosupersub\cf27\f28\fs19 3-80\tab \up0 \expndtw-2\charscalex100 \ul0
\nosupersub\cf25\f26\fs17 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \u
l0\nosupersub\cf26\f27\fs17 IFRS,\ul0\nosupersub\cf25\f26\fs17 1/e, Solutions M
anual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)
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10\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf30\f31\fs27 ACCOUNTIN
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rd\ql\li1746\sb1\sl-310\slmult0 \up0 \expndtw-3\charscalex100 PRINCIPLES \par\pa
rd\qj \li1755\sb0\sl-308\slmult0 \par\pard\qj\li1755\ri169\sb4\sl-308\slmult0 \u
p0 \expndtw0\charscalex100 The tradeoffs are between the timeliness of the repor
ts, which contributes to \up0 \expndtw-6\charscalex100 relevance, and verifiabil
ity, the lack of which detracts from faithful representation. \up0 \expndtw0\cha
rscalex104 That is, by preparing reports more frequently, the company provides m
ore \up0 \expndtw-5\charscalex100 timely information, which can make a differenc
e to a statement reader who needs \up0 \expndtw0\charscalex100 to make a decisio
n. However, preparing statements more frequently requires \up0 \expndtw0\charsca
lex100 more subjective estimates, which reduces faithful representation. \par\pa
rd\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\
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rd\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\
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\tx11481 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf25\f26\fs17 Copyright 2

011 John Wiley & Sons, Inc.

Kieso, \ul0\nosupersub\cf26\f27\fs17 IFRS,\ul0
\nosupersub\cf25\f26\fs17 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex1
00 (For Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\c
f27\f28\fs19 3-81
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56\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf42\f43\fs31 PROFESSIONA
L RESEARCH \par\pard\li349\sb0\sl-310\slmult0\par\pard\li349\sb293\sl-310\slmult
0\fi0\tx875 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf30\f31\fs27 (a)\tab
\up0 \expndtw-3\charscalex100 Assets\par\pard\qj \li875\ri1525\sb288\sl-313\slmu
lt0 \up0 \expndtw0\charscalex103 53 The future economic benefit embodied in an a
sset is the potential to \line \up0 \expndtw0\charscalex100 contribute, directly
or indirectly, to the flow of cash and cash equivalents \line \up0 \expndtw0\ch
arscalex106 to the entity. The potential may be a productive one that is part of
the \line \up0 \expndtw-1\charscalex100 operating activities of the entity. It
may also take the form of convertibility \line \up0 \expndtw0\charscalex105 into
cash or cash equivalents or a capability to reduce cash outflows, \line \up0 \e
xpndtw0\charscalex102 such as when an alternative manufacturing process lowers t
he costs of \line \up0 \expndtw-3\charscalex100 production. \par\pard\qj \li875\
sb0\sl-308\slmult0 \par\pard\qj\li875\ri1463\sb4\sl-308\slmult0 \up0 \expndtw0\c
harscalex105 54 An entity usually employs its assets to produce goods or service
s \line \up0 \expndtw0\charscalex104 capable of satisfying the wants or needs of
customers; because these \line \up0 \expndtw-5\charscalex100 goods or services
can satisfy these wants or needs, customers are prepared \line \up0 \expndtw0\ch
arscalex102 to pay for them and hence contribute to the cash flow of the entity.
Cash \line \up0 \expndtw0\charscalex103 itself renders a service to the entity
because of its command over other \line \up0 \expndtw-3\charscalex100 resources.
\par\pard\qj \li875\ri1528\sb303\sl-320\slmult0 \up0 \expndtw0\charscalex104 55
The future economic benefits embodied in an asset may flow to the \up0 \expndtw
-3\charscalex100 entity in a number of ways. For example, an asset may be: \par\
pard\qj \li879\ri1972\sb14\sl-280\slmult0\tx1336 \up0 \expndtw-1\charscalex100 a
. used singly or in combination with other assets in the production of \line\ta
b \up0 \expndtw-2\charscalex100 goods or services to be sold by the entity; \par
\pard\ql \li879\sb9\sl-294\slmult0 \up0 \expndtw-2\charscalex100 b. exchanged f

or other assets; \par\pard\ql \li879\sb4\sl-297\slmult0 \up0 \expndtw-1\charscal

ex100 c. used to settle a liability; or \par\pard\ql \li879\sb0\sl-277\slmult0
\up0 \expndtw-2\charscalex100 d. distributed to the owners of the entity. \par\
pard\li349\sb0\sl-310\slmult0\par\pard\li349\sb23\sl-310\slmult0\fi0\tx875 \up0
\expndtw-3\charscalex100 (b)\tab \up0 \expndtw-3\charscalex100 Liabilities\par\p
ard\qj \li875\sb0\sl-310\slmult0 \par\pard\qj\li875\ri1463\sb4\sl-310\slmult0 \u
p0 \expndtw0\charscalex100 60 An essential characteristic of a liability is that
the entity has a present \up0 \expndtw0\charscalex102 obligation. An obligation
is a duty or responsibility to act or perform in a \up0 \expndtw0\charscalex100
certain way. Obligations may be legally enforceable as a consequence of \up0 \e
xpndtw0\charscalex100 a binding contract or statutory requirement. This is norma
lly the case, for \up0 \expndtw-5\charscalex100 example, with amounts payable fo
r goods and services received. Obligations \up0 \expndtw0\charscalex100 also ari
se, however, from normal business practice, custom and a desire \up0 \expndtw0\c
harscalex102 to maintain good business relations or act in an equitable manner.
If, for \up0 \expndtw0\charscalex107 example, an entity decides as a matter of p
olicy to rectify faults in its \up0 \expndtw-2\charscalex100 products even when
these become apparent after the warranty period has \up0 \expndtw0\charscalex107
expired, the amounts that are expected to be expended in respect of \up0 \expnd
tw-3\charscalex100 goods already sold are liabilities. \par\pard\li377\sb0\sl-21
8\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\pa
r\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377
\sb0\sl-218\slmult0\par\pard\li377\sb12\sl-218\slmult0\fi0\tx2137\tx8576 \up0 \e
xpndtw-3\charscalex100 \ul0\nosupersub\cf27\f28\fs19 3-82\tab \up0 \expndtw-2\ch
arscalex100 \ul0\nosupersub\cf25\f26\fs17 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf26\f27\fs17 IFRS,\ul0\nosupersub\cf25\f26\fs17
1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only
)
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 126322

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p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
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{\shp {\*\shpinst\shpleft10480\shptop735\shpright10500\shpbottom1210\shpfhdr0\sh
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g218}{\bkmkend Pg218}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1746\sb264\sl-3
10\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf30\f31\fs27 PROFESSIO
NAL RESEARCH (Continued) \par\pard\qj \li2272\sb0\sl-310\slmult0 \par\pard\qj\li
2272\ri171\sb1\sl-310\slmult0 \up0 \expndtw0\charscalex104 61 A distinction need
s to be drawn between a present obligation and a \line \up0 \expndtw0\charscalex

100 future commitment. A decision by the management of an entity to acquire \lin

e \up0 \expndtw-1\charscalex100 assets in the future does not, of itself, give r
ise to a present obligation. An \line \up0 \expndtw0\charscalex103 obligation no
rmally arises only when the asset is delivered or the entity \line \up0 \expndtw
0\charscalex106 enters into an irrevocable agreement to acquire the asset. In th
e latter \line \up0 \expndtw0\charscalex102 case, the irrevocable nature of the
agreement means that the economic \line \up0 \expndtw-1\charscalex100 consequenc
es of failing to honour the obligation, for example, because of \line \up0 \expn
dtw0\charscalex104 the existence of a substantial penalty, leave the entity with
little, if any, \line \up0 \expndtw-3\charscalex100 discretion to avoid the out
flow of resources to another party. \par\pard\qj \li2272\ri170\sb308\sl-313\slmu
lt0 \up0 \expndtw-2\charscalex100 62 The settlement of a present obligation usua
lly involves the entity giving \up0 \expndtw0\charscalex101 up resources embodyi
ng economic benefits in order to satisfy the claim \up0 \expndtw-4\charscalex100
of the other party. Settlement of a present obligation may occur in a number \u
p0 \expndtw-5\charscalex100 of ways, for example, by: \par\pard\ql \li2276\sb1\s
l-273\slmult0 \up0 \expndtw0\charscalex100 a. payment of cash; \par\pard\ql \li
2276\sb11\sl-293\slmult0 \up0 \expndtw-1\charscalex100 b. transfer of other ass
ets; \par\pard\ql \li2276\sb5\sl-296\slmult0 \up0 \expndtw-1\charscalex100 c. p
rovision of services; \par\pard\ql \li2276\sb0\sl-277\slmult0 \up0 \expndtw-2\ch
arscalex100 d. replacement of that obligation with another obligation; or \par\
pard\ql \li2276\sb9\sl-294\slmult0 \up0 \expndtw-2\charscalex100 e. conversion
of the obligation to equity. \par\pard\ql \li1746\sb293\sl-310\slmult0\tx2272 \u
p0 \expndtw-3\charscalex100 (c) \tab \up0 \expndtw-3\charscalex100 Accrual basis
\par\pard\qj \li2272\ri171\sb231\sl-310\slmult0 \up0 \expndtw-4\charscalex100 2
2 In order to meet their objectives, financial statements are prepared on the \u
p0 \expndtw0\charscalex100 accrual basis of accounting. Under this basis, the ef
fects of transactions \up0 \expndtw0\charscalex100 and other events are recognis
ed when they occur (and not as cash or its \up0 \expndtw0\charscalex104 equivale
nt is received or paid) and they are recorded in the accounting \up0 \expndtw0\c
harscalex102 records and reported in the financial statements of the periods to
which \up0 \expndtw0\charscalex104 they relate. Financial statements prepared on
the accrual basis inform \up0 \expndtw0\charscalex102 users not only of past tr
ansactions involving the payment and receipt of \up0 \expndtw0\charscalex105 cas
h but also of obligations to pay cash in the future and of resources \up0 \expnd
tw0\charscalex102 that represent cash to be received in the future. Hence, they
provide the \up0 \expndtw0\charscalex100 type of information about past transact
ions and other events that is most \up0 \expndtw-1\charscalex100 useful to users
in making economic decisions. \par\pard\li1773\sb0\sl-195\slmult0\par\pard\li17
73\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult
0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard
\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb
0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\s
lmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par
\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li17
73\sb84\sl-195\slmult0\fi0\tx8213\tx11481 \up0 \expndtw-2\charscalex100 \ul0\nos
upersub\cf25\f26\fs17 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\n
osupersub\cf26\f27\fs17 IFRS,\ul0\nosupersub\cf25\f26\fs17 1/e, Solutions Manua
l\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)\tab \up0 \expndtw3\charscalex100 \ul0\nosupersub\cf27\f28\fs19 3-83
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g219}{\bkmkend Pg219}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li3212\sb326\sl-3
56\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf42\f43\fs31 PROFESSIONA
L SIMULATION \par\pard\ql \li349\sb0\sl-310\slmult0 \par\pard\ql\li349\sb0\sl-31
0\slmult0 \par\pard\ql\li349\sb3\sl-310\slmult0 \up0 \expndtw-3\charscalex100 \u
l0\nosupersub\cf30\f31\fs27 Journal Entries \par\pard\li339\sb0\sl-310\slmult0\p
ar\pard\li339\sb92\sl-310\slmult0\fi0\tx1573\tldot\tx8227 \up0 \expndtw-5\charsc
alex100 Dec. 31\tab \up0 \expndtw-5\charscalex100 Accounts Receivable...\tab \
up0 \expndtw-5\charscalex100 1,500\par\pard\li1061\sb40\sl-310\slmult0\fi1070\tx
9824 \up0 \expndtw-5\charscalex100 Advertising Revenue...\tab \up0 \expndtw-5\ch
arscalex100 1,500\par\pard\li1061\sb0\sl-310\slmult0\par\pard\li1061\sb79\sl-310
\slmult0\fi0\tx1573\tldot\tx8227 \up0 \expndtw-5\charscalex100 31\tab \up0 \expn
dtw-5\charscalex100 Unearned Advertising Revenue ...\tab \up0 \expndtw-5\charsca
lex100 1,400\par\pard\li1061\sb41\sl-310\slmult0\fi1070\tx9824 \up0 \expndtw-4\c
harscalex100 Advertising Revenue...\tab \up0 \expndtw-4\charscalex100 1,400\par\
pard\li1061\sb0\sl-310\slmult0\par\pard\li1061\sb79\sl-310\slmult0\fi0\tx1573\tl
dot\tx8227 \up0 \expndtw-4\charscalex100 31\tab \up0 \expndtw-4\charscalex100 Ar
t Supplies Expense...\tab \up0 \expndtw-4\charscalex100 3,400\par\pard\li1061\sb
40\sl-310\slmult0\fi1070\tx9824 \up0 \expndtw-5\charscalex100 Art Supplies ...\t
ab \up0 \expndtw-5\charscalex100 3,400\par\pard\li1061\sb0\sl-310\slmult0\par\pa
rd\li1061\sb80\sl-310\slmult0\fi0\tx1573\tldot\tx8227 \up0 \expndtw-5\charscalex
100 31\tab \up0 \expndtw-5\charscalex100 Depreciation Expense ...\tab \up0 \expn
dtw-5\charscalex100 7,000\par\pard\li1061\sb40\sl-310\slmult0\fi1070\tx9824 \up0
\expndtw-4\charscalex100 Accumulated Depreciation...\tab \up0 \expndtw-4\charsc
alex100 7,000\par\pard\li1061\sb0\sl-310\slmult0\par\pard\li1061\sb79\sl-310\slm
ult0\fi0\tx1573\tldot\tx8227 \up0 \expndtw-4\charscalex100 31\tab \up0 \expndtw4\charscalex100 Salaries Expense ...\tab \up0 \expndtw-4\charscalex100 1,300\par
\pard\li349\sb40\sl-310\slmult0\fi1783\tx9824 \up0 \expndtw-5\charscalex100 Sala
ries Payable ...\tab \up0 \expndtw-5\charscalex100 1,300\par\pard\li349\sb0\sl-3
10\slmult0\par\pard\li349\sb0\sl-310\slmult0\par\pard\li349\sb119\sl-310\slmult0
\fi0 \up0 \expndtw-5\charscalex100 Financial Statements\par\pard\li349\sb0\sl-31
0\slmult0\par\pard\li349\sb42\sl-310\slmult0\fi3249 \up0 \expndtw-5\charscalex10
0 Nalezny Advertising Agency\par\pard\li349\sb40\sl-310\slmult0\fi3901 \up0 \exp
ndtw-5\charscalex100 Income Statement\par\pard\li349\sb40\sl-310\slmult0\fi2574
\up0 \expndtw-5\charscalex100 For the Year Ended December 31, 2010\par\pard\li34
9\sb59\sl-310\slmult0\fi0 \up0 \expndtw-5\charscalex100 Revenues\par\pard\li349\
sb41\sl-310\slmult0\fi614\tx9498 \up0 \expndtw-5\charscalex100 Advertising reven
ue ...\tab \up0 \expndtw-5\charscalex100 $61,500\par\pard\li349\sb40\sl-310\slmu
lt0\fi0 \up0 \expndtw-5\charscalex100 Expenses\par\pard\li349\sb40\sl-310\slmult
0\fi614\tldot\tx7924 \up0 \expndtw-5\charscalex100 Salaries expense ...\tab \up0
\expndtw-5\charscalex100 $11,300\par\pard\li349\sb40\sl-310\slmult0\fi614\tldot
\tx8227 \up0 \expndtw-5\charscalex100 Depreciation expense ...\tab \up0 \expndtw
-5\charscalex100 7,000\par\pard\li349\sb40\sl-310\slmult0\fi614\tldot\tx8227 \up
0 \expndtw-5\charscalex100 Rent expense...\tab \up0 \expndtw-5\charscalex100 4,0
00\par\pard\li349\sb40\sl-310\slmult0\fi614\tldot\tx8229 \up0 \expndtw-5\charsca
lex100 Art supplies expense ...\tab \up0 \expndtw-5\charscalex100 3,400\par\pard
\li349\sb41\sl-310\slmult0\fi1312\tx9652 \up0 \expndtw-5\charscalex100 Total exp
enses ...\tab \up0 \expndtw-5\charscalex100 25,700\par\pard\li349\sb40\sl-310\sl
mult0\fi0\tx9498 \up0 \expndtw-5\charscalex100 Net income ...\tab \up0 \expndtw5\charscalex100 $35,800\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\
par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li3
77\sb0\sl-218\slmult0\par\pard\li377\sb0\sl-218\slmult0\par\pard\li377\sb137\sl218\slmult0\fi0\tx2137\tx8576 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf27
\f28\fs19 3-84\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf25\f26\fs17 C

opyright 2011 John Wiley & Sons, Inc.

Kieso, \ul0\nosupersub\cf26\f27\fs17
IFRS,\ul0\nosupersub\cf25\f26\fs17 1/e, Solutions Manual\tab \up0 \expndtw-3\c
harscalex100 (For Instructor Use Only)
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g220}{\bkmkend Pg220}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1746\sb264\sl-3
10\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf30\f31\fs27 PROFESSIO
NAL SIMULATION (Continued) \par\pard\ql \li4800\ri3202\sb297\sl-350\slmult0\fi19
5\tx5596 \up0 \expndtw-3\charscalex100 Nalezny Advertising Agency \up0 \expndtw3\charscalex100 Statement of Financial Position \line\tab \up0 \expndtw-3\charsc
alex100 December 31, 2010 \par\pard\ql \li6369\sb64\sl-310\slmult0 \up0 \expndtw

-3\charscalex100 Assets \par\pard\li1746\sb48\sl-310\slmult0\fi0\tldot\tx9149 \u

p0 \expndtw-4\charscalex100 Printing equipment ...\tab \up0 \expndtw-4\charscale
x100 $60,000\par\pard\li1746\sb40\sl-310\slmult0\fi0 \up0 \expndtw-4\charscalex1
00 Less: Accumulated depreciation\u8212?\par\pard\li1746\sb40\sl-310\slmult0\fi8
93\tldot\tx9303\tx10899 \up0 \expndtw-4\charscalex100 printing equipment...\tab
\up0 \expndtw-4\charscalex100 35,000\tab \up0 \expndtw-4\charscalex100 $25,000\p
ar\pard\li1746\sb40\sl-310\slmult0\fi0\tx11202 \up0 \expndtw-4\charscalex100 Art
supplies...\tab \up0 \expndtw-4\charscalex100 5,000\par\pard\li1746\sb40\sl-310
\slmult0\fi0\tx11053 \up0 \expndtw-4\charscalex100 Accounts receivable ...\tab \
up0 \expndtw-4\charscalex100 21,500\par\pard\li1746\sb41\sl-310\slmult0\fi0\tx11
054 \up0 \expndtw-4\charscalex100 Cash...\tab \up0 \expndtw-4\charscalex100 11,0
00\par\pard\li2882\sb40\sl-310\slmult0\fi0\tx10899 \up0 \expndtw-4\charscalex100
Total Assets...\tab \up0 \expndtw-4\charscalex100 $62,500\par\pard\li1746\sb0\s
l-310\slmult0\par\pard\li1746\sb79\sl-310\slmult0\fi3715 \up0 \expndtw-4\charsca
lex100 Equity and Liabilities\par\pard\li1746\sb40\sl-310\slmult0\fi0 \up0 \expn
dtw-4\charscalex100 Equity\par\pard\li1746\sb41\sl-310\slmult0\fi633\tldot\tx906
0 \up0 \expndtw-4\charscalex100 Share capital\u8212?ordinary...\tab \up0 \expndt
w-4\charscalex100 $10,000\par\pard\li1746\sb40\sl-310\slmult0\fi633\tx10899 \up0
\expndtw-4\charscalex100 Retained earnings ...\tab \up0 \expndtw-4\charscalex10
0 $50,600\par\pard\li1746\sb40\sl-310\slmult0\fi7449 \up0 \expndtw-5\charscalex1
00 40,600*\par\pard\li1746\sb40\sl-310\slmult0\fi0 \up0 \expndtw-5\charscalex100
Liabilities\par\pard\li1746\sb40\sl-310\slmult0\fi633\tldot\tx9451 \up0 \expndt
w-5\charscalex100 Accounts payable...\tab \up0 \expndtw-5\charscalex100 5,000\pa
r\pard\li1746\sb41\sl-310\slmult0\fi633\tldot\tx9451 \up0 \expndtw-5\charscalex1
00 Unearned advertising revenue...\tab \up0 \expndtw-5\charscalex100 5,600\par\p
ard\li1746\sb40\sl-310\slmult0\fi633\tldot\tx9452 \up0 \expndtw-5\charscalex100
Salaries payable...\tab \up0 \expndtw-5\charscalex100 1,300\par\pard\li1746\sb40
\sl-310\slmult0\fi1154\tx11054 \up0 \expndtw-5\charscalex100 Total liabilities .
..\tab \up0 \expndtw-5\charscalex100 11,900\par\pard\li1746\sb40\sl-310\slmult0\
fi1154\tx10899 \up0 \expndtw-5\charscalex100 Total equity and liabilities ...\ta
b \up0 \expndtw-5\charscalex100 $62,500\par\pard\li1746\sb0\sl-310\slmult0\par\p
ard\li1746\sb80\sl-310\slmult0\fi633\tx7496 \up0 \expndtw-5\charscalex100 *Retai
ned earnings, Jan. 1, 2010\tab \up0 \expndtw-5\charscalex100 $ 4,800\par\pard\
li1746\sb40\sl-310\slmult0\fi754\tx7646 \up0 \expndtw-5\charscalex100 Add: Net i
ncome\tab \up0 \expndtw-5\charscalex100 35,800\par\pard\li1746\sb40\sl-310\slmul
t0\fi754\tx7491 \up0 \expndtw-5\charscalex100 Retained earnings, Dec. 31, 2010\t
ab \up0 \expndtw-5\charscalex100 $40,600\par\pard\ql \li1746\sb0\sl-310\slmult0
\par\pard\ql\li1746\sb0\sl-310\slmult0 \par\pard\ql\li1746\sb112\sl-310\slmult0
\up0 \expndtw-3\charscalex100 Explanation \par\pard\qj \li1746\sb0\sl-310\slmult
0 \par\pard\qj\li1746\ri172\sb41\sl-310\slmult0 \up0 \expndtw0\charscalex102 Fol
lowing preparation of financial statements (see Illustration 3-6), Nalezny \li
ne \up0 \expndtw0\charscalex107 would prepare closing entries to reduce the temp
orary accounts to zero. \line \up0 \expndtw-2\charscalex100 Some companies prepa
re a post-closing trial balance and reversing entries. \par\pard\li1773\sb0\sl-1
95\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0
\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\
li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0\sl-195\slmult0\par\pard\li1773\sb0
\sl-195\slmult0\par\pard\li1773\sb119\sl-195\slmult0\fi0\tx8213\tx11481 \up0 \ex
pndtw-2\charscalex100 \ul0\nosupersub\cf25\f26\fs17 Copyright 2011 John Wiley &
Sons, Inc.
Kieso, \ul0\nosupersub\cf26\f27\fs17 IFRS,\ul0\nosupersub\cf25\
f26\fs17 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructo
r Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf27\f28\fs19 3-85
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100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li3067\sb238\sl-4
14\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf6\f7\fs36 ANSWERS TO QU
ESTIONS \par\pard\ql \li465\sb0\sl-240\slmult0 \par\pard\ql\li465\ri1560\sb230\s
l-240\slmult0\tx835\tx835\tx835\tx835\tx835\tx835 \up0 \expndtw-3\charscalex100
\ul0\nosupersub\cf8\f9\fs22 1. \tab \up0 \expndtw0\charscalex103 \ul0\nosupersub
\cf9\f10\fs22 The statement of financial position provides information ab
out the nature and amounts of \line\tab \up0 \expndtw-2\charscalex100 inves
tments in enterprise resources, obligations to enterprise creditors, and the own
ers\u8217? equity in net \line \tab \up0 \expndtw-3\charscalex100 enterprise re
sources. That information not only complements information about the co
mponents \line \tab \up0 \expndtw0\charscalex100 of income, but also contributes
to financial reporting by providing a basis for (1) computing rates of \line \t
ab \up0 \expndtw-3\charscalex100 return, \up0 \expndtw-4\charscalex100 (2) eval
uating the capital structure of the enterprise, and (3) assessing the
liquidity and \line \tab \up0 \expndtw-4\charscalex100 financial flexibility o
f the enterprise. \par\pard\ql \li465\ri1621\sb180\sl-240\slmult0\tx835\tx835\tx
835\tx835\tx835 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 2. \ta
b \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf9\f10\fs22 Solvency refers to t
he ability of an enterprise to pay its debts as they mature. For example, when a
\line\tab \up0 \expndtw0\charscalex100 company carries a high level of long-ter
m debt relative to assets, it has lower solvency. Information \line \tab \up0 \e
xpndtw0\charscalex107 on non-current obligations, such as long-term debt and not
es payable, in comparison to total \line \tab \up0 \expndtw0\charscalex102 asset
s can be used to assess resources that will be needed to meet these fixed obliga
tions (such \line \tab \up0 \expndtw-3\charscalex100 as interest and principal p
ayments). \par\pard\ql \li465\ri1621\sb220\sl-240\slmult0\tx835\tx835\tx835\tx83
5\tx835 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 3. \tab \up0 \
expndtw0\charscalex102 \ul0\nosupersub\cf9\f10\fs22 Financial flexibility is the
ability of an enterprise to take effective actions to alter the amounts and \li
ne\tab \up0 \expndtw0\charscalex100 timing of cash flows so it can respond to un
expected needs and opportunities. An enterprise with a \line \tab \up0 \expndtw0
\charscalex103 high degree of financial flexibility is better able to survive ba
d times, to recover from unexpected \line \tab \up0 \expndtw0\charscalex100 setb
acks, and to take advantage of profitable and unexpected investment opportunitie
s. Generally, \line \tab \up0 \expndtw-2\charscalex100 the greater the financial
flexibility, the lower the risk of enterprise failure. \par\pard\li465\sb191\sl
-253\slmult0\fi0\tx835 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf8\f9\fs22
4.\tab \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf9\f10\fs22 Some situatio
ns in which estimates affect amounts reported in the statement of financial posi
tion\par\pard\li465\sb1\sl-237\slmult0\fi369 \up0 \expndtw-1\charscalex100 inclu
de:\par\pard\li465\sb1\sl-240\slmult0\fi369\tx1439 \up0 \expndtw-1\charscalex100
(a)\tab \up0 \expndtw-1\charscalex100 allowance for doubtful accounts.\par\pard
\li465\sb0\sl-240\slmult0\fi369\tx1439 \up0 \expndtw-1\charscalex100 (b)\tab \up
0 \expndtw-1\charscalex100 depreciable lives and estimated salvage values for pl
ant and equipment.\par\pard\li465\sb0\sl-240\slmult0\fi369\tx1439 \up0 \expndtw1\charscalex100 (c)\tab \up0 \expndtw-1\charscalex100 warranty returns.\par\pard
\li465\sb0\sl-240\slmult0\fi369\tx1439 \up0 \expndtw-1\charscalex100 (d)\tab \up
0 \expndtw-1\charscalex100 determining the amount of revenues that should be rec
orded as unearned.\par\pard\qj \li835\ri1621\sb179\sl-240\slmult0 \up0 \expndtw0
\charscalex103 When estimates are required, there is subjectivity in determining
the amounts. Such subjectivity \up0 \expndtw0\charscalex106 can impact the usef
ulness of the information by reducing the reliability of the measures, either \u

p0 \expndtw-3\charscalex100 because of bias or lack of verifiability. \par\pard\

ql \li465\ri1622\sb220\sl-240\slmult0\tx835\tx835\tx835\tx835 \up0 \expndtw-3\ch
arscalex100 \ul0\nosupersub\cf8\f9\fs22 5. \tab \up0 \expndtw0\charscalex102 \ul
0\nosupersub\cf9\f10\fs22 An increase in inventories increases current assets, w
hich is in the numerator of the current ratio. \line\tab \up0 \expndtw0\charscal
ex100 Therefore, inventory increases will increase the current ratio. In general
, an increase in the current \line \tab \up0 \expndtw0\charscalex108 ratio indic
ates a company has better liquidity, since there are more current assets relativ
e to \line \tab \up0 \expndtw-3\charscalex100 current liabilities. \par\pard\qj
\li835\ri1595\sb200\sl-240\slmult0 \up0 \expndtw0\charscalex102 \ul0\nosupersub\
cf8\f9\fs22 Note to instructors\ul0\nosupersub\cf9\f10\fs22 \u8212?When inventor
ies increase faster than sales, this may not be a good signal \up0 \expndtw0\cha
rscalex100 about liquidity. That is, inventory can only be used to meet current
obligations when it is sold (and \up0 \expndtw-2\charscalex100 converted to cash
). That is why some analysts use a liquidity ratio\u8212?the acid test ratio\u82
12?that excludes \up0 \expndtw-3\charscalex100 inventories from current assets i
n the numerator. \par\pard\qj \li465\ri1621\sb180\sl-240\slmult0\tx835\tx835 \up
0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 6. \tab \up0 \expndtw0\ch
arscalex104 \ul0\nosupersub\cf9\f10\fs22 Liquidity describes the amount of time
that is expected to elapse until an asset is converted into \line\tab \up0 \expn
dtw-2\charscalex100 cash or until a liability has to be paid. The ranking of the
assets given in order of liquidity is: \par\pard\li465\sb8\sl-253\slmult0\fi369
\tx1219 \up0 \expndtw-2\charscalex100 (1)\tab \up0 \expndtw-2\charscalex100 (d)
Short-term investments.\par\pard\li465\sb1\sl-237\slmult0\fi369\tx1219 \up0 \e
xpndtw-2\charscalex100 (2)\tab \up0 \expndtw-2\charscalex100 (e) Accounts rece
ivable.\par\pard\li465\sb1\sl-240\slmult0\fi369\tx1219 \up0 \expndtw-2\charscale
x100 (3)\tab \up0 \expndtw-2\charscalex100 (b) Inventories.\par\pard\li465\sb0
\sl-240\slmult0\fi369\tx1219 \up0 \expndtw-2\charscalex100 (4)\tab \up0 \expndtw
-2\charscalex100 (c) Buildings.\par\pard\li465\sb0\sl-240\slmult0\fi369\tx1219
\up0 \expndtw-2\charscalex100 (5)\tab \up0 \expndtw-2\charscalex100 (a) Goodw
ill.\par\pard\li465\sb192\sl-253\slmult0\fi0\tx835 \up0 \expndtw-2\charscalex100
\ul0\nosupersub\cf8\f9\fs22 7.\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersu
b\cf9\f10\fs22 The major limitations of the statement of financial position are:
\par\pard\li465\sb1\sl-237\slmult0\fi369\tx1439 \up0 \expndtw-2\charscalex100 (a
)\tab \up0 \expndtw-2\charscalex100 The values stated are generally historical a
nd not at fair value.\par\pard\li465\sb1\sl-240\slmult0\fi369\tx1441 \up0 \expnd
tw-2\charscalex100 (b)\tab \up0 \expndtw-1\charscalex100 Estimates have to be us
ed in many instances, such as in the determination of collectibility of\par\pard
\li465\sb0\sl-240\slmult0\fi974 \up0 \expndtw-1\charscalex100 receivables or fin
ding the approximate useful life of long-term tangible and intangible assets.\pa
r\pard\li465\sb0\sl-240\slmult0\fi369\tx1439 \up0 \expndtw-2\charscalex100 (c)\t
ab \up0 \expndtw-1\charscalex100 Many items, even though they have financi
al value to the business, presently are not\par\pard\li465\sb0\sl-240\slmult
0\fi974 \up0 \expndtw-2\charscalex100 recorded. One example is the value of a co
mpany\u8217?s human resources.\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\
sb0\sl-230\slmult0\par\pard\li388\sb53\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \ex
pndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 5-4\tab \up0 \expndtw-2\charsc
alex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solut
ions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)
{\shp {\*\shpinst\shpleft360\shptop14692\shpright10440\shpbottom14712\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s

p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}

}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g226}{\bkmkend Pg226}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb0\sl-253
\slmult0 \par\pard\ql\li1800\sb18\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \
ul0\nosupersub\cf8\f9\fs22 Questions Chapter 5\ul0\nosupersub\cf9\f10\fs22 (Con
tinued) \par\pard\ql \li1905\ri180\sb238\sl-240\slmult0\tx2275\tx2275\tx2275\tx2
275\tx2275\tx2275\tx2275\tx2275\tx2275 \up0 \expndtw-3\charscalex100 \ul0\nosupe
rsub\cf8\f9\fs22 8. \tab \up0 \expndtw0\charscalex103 \ul0\nosupersub\cf9\f10\fs
22 Some items of value to companies such as Louis Vitton or Adidas are the value
of research and \line\tab \up0 \expndtw0\charscalex100 development (new product
s that are being developed but which are not yet marketable), the value \line \t
ab \up0 \expndtw0\charscalex100 of the \u8220?intellectual capital\u8221? of its
workforce (the ability of the companies\u8217? employees to come up with \line
\tab \up0 \expndtw0\charscalex104 new ideas and products in the changing industr
ies), and the value of the company reputation or \line \tab \up0 \expndtw0\chars
calex106 name brand. In most cases, the reasons why the value of these items are
not recorded in the \line \tab \up0 \expndtw0\charscalex106 statement of financ
ial position concern the lack of reliability of the estimates of the future cash
\line \tab \up0 \expndtw0\charscalex102 flows that will be generated by these \
u8220?assets\u8221? (for all three types) and the ability to control the use \li
ne \tab \up0 \expndtw-1\charscalex100 of the asset (in the case of employ
ees). Being able to reliably measure the expected future \line \tab \up0
\expndtw-1\charscalex100 benefits and to control the use of an item are essenti
al elements of the definition of an asset. \par\pard\ql \li1905\ri181\sb240\sl-2
40\slmult0\tx2275\tx2275\tx2275\tx2275\tx2275 \up0 \expndtw-3\charscalex100 \ul0
\nosupersub\cf8\f9\fs22 9. \tab \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf9
\f10\fs22 Classification in financial statements helps users by grouping items w
ith similar characteristics and \line\tab \up0 \expndtw0\charscalex106 separatin
g items with different characteristics. Current assets are expected to be conver
ted to \line \tab \up0 \expndtw0\charscalex102 cash within one year or one opera
ting cycle, whichever is longer\u8212?property, plant and equipment \line \tab \
up0 \expndtw0\charscalex104 will provide cash inflows over a longer period of ti
me. Thus, separating non-current assets from \line \tab \up0 \expndtw-2\charscal
ex100 current assets facilitates computation of useful ratios such as the curren
t ratio. \par\pard\ql \li1800\sb230\sl-253\slmult0\tx2275 \up0 \expndtw-3\charsc
alex100 \ul0\nosupersub\cf8\f9\fs22 10. \tab \up0 \expndtw0\charscalex100 \ul0\n
osupersub\cf9\f10\fs22 Separate amounts should be reported for accounts receivab
le and notes receivable. The amounts \par\pard\qj \li2275\ri183\sb0\sl-240\slmul
t0 \up0 \expndtw0\charscalex108 should be reported gross, and an amount for the
allowance for doubtful accounts should be \up0 \expndtw0\charscalex103 deducted.
The amount and nature of any nontrade receivables, and any amounts designated o
r \up0 \expndtw-3\charscalex100 pledged as collateral, should be clearly identif
ied. \par\pard\ql \li1800\sb228\sl-253\slmult0\tx2275 \up0 \expndtw-3\charscalex
100 \ul0\nosupersub\cf8\f9\fs22 11. \tab \up0 \expndtw0\charscalex100 \ul0\nosup
ersub\cf9\f10\fs22 No. Available-for-sale securities should be reported as a cur
rent asset only if management expects \par\pard\qj \li2275\ri181\sb0\sl-240\slmu
lt0 \up0 \expndtw0\charscalex100 to convert them into cash as needed within one
year or the operating cycle, whichever is longer. If \up0 \expndtw0\charscalex10
4 available-for-sale securities are not held with this expectation, they should
be reported as long\up0 \expndtw-3\charscalex100 term investments. \par\pard\ql
\li1800\sb228\sl-253\slmult0\tx2275 \up0 \expndtw-3\charscalex100 \ul0\nosupersu
b\cf8\f9\fs22 12. \tab \up0 \expndtw0\charscalex104 \ul0\nosupersub\cf9\f10\fs22
The relationship between current assets and current liabilities is that current
liabilities are those \par\pard\qj \li2275\ri178\sb0\sl-240\slmult0 \up0 \expnd
tw0\charscalex102 obligations that are reasonably expected to be liquidated eith
er through the use of current assets \up0 \expndtw0\charscalex102 or the creatio
n of other current liabilities. \par\pard\ql \li1800\sb228\sl-253\slmult0\tx2275

\up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 13. \tab \up0 \expndt

w0\charscalex104 \ul0\nosupersub\cf9\f10\fs22 The total selling price of the sea
son tickets is 20,000,000 (10,000 X 2,000). Of this amount, \par\pard\qj \li227
5\ri182\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex100 $8,000,000 has been e
arned by 12/31/10 (8/20 X 20,000,000). The remaining 12,000,000 \up0 \expn
dtw0\charscalex103 should be reported as unearned revenue, a current liability i
n the 12/31/10 statement of financial \up0 \expndtw0\charscalex103 position (12/
20 X 20,000,000). \par\pard\ql \li1800\sb228\sl-253\slmult0\tx2275 \up0 \expndtw3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 14. \tab \up0 \expndtw0\charscalex10
5 \ul0\nosupersub\cf9\f10\fs22 Working capital is the excess of total current as
sets over total current liabilities. This excess is \par\pard\qj \li2275\ri182\s
b0\sl-240\slmult0 \up0 \expndtw0\charscalex102 sometimes called net working capi
tal. Working capital represents the net amount of a company\u8217?s \up0 \expndt
w-1\charscalex100 relatively liquid resources. That is, it is the liquidity buff
er available to meet the financial demands of \up0 \expndtw-2\charscalex100 the
operating cycle. \par\pard\li1800\sb234\sl-253\slmult0\fi0\tx2275\tx2879 \up0 \e
xpndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 15.\tab \up0 \expndtw-3\chars
calex100 \ul0\nosupersub\cf9\f10\fs22 (a)\tab \up0 \expndtw-3\charscalex100 Equi
ty. \u8220?Treasury shares (at cost).\u8221?\par\pard\li2275\sb1\sl-237\slmult0\
fi604 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Note:\ul0\nosupe
rsub\cf9\f10\fs22 This is a reduction of total equity.\par\pard\li2275\sb1\sl-2
40\slmult0\fi0\tx2880 \up0 \expndtw-3\charscalex100 (b)\tab \up0 \expndtw-3\char
scalex100 Current Assets. Included in \u8220?Cash.\u8221?\par\pard\li2275\sb0\sl
-240\slmult0\fi0\tx2880 \up0 \expndtw-3\charscalex100 (c)\tab \up0 \expndtw-3\ch
arscalex100 Investments. \u8220?Land held as an investment.\u8221?\par\pard\li22
75\sb0\sl-240\slmult0\fi0\tx2879 \up0 \expndtw-3\charscalex100 (d)\tab \up0 \exp
ndtw-3\charscalex100 Investments. \u8220?Sinking fund.\u8221?\par\pard\li2275\sb
0\sl-240\slmult0\fi0\tx2880 \up0 \expndtw-3\charscalex100 (e)\tab \up0 \expndtw3\charscalex100 Current Liabilities. \u8220?Provision for warranties.\u8221?\par
\pard\li2275\sb0\sl-240\slmult0\fi0\tx2879 \up0 \expndtw-3\charscalex100 (f)\tab
\up0 \expndtw-3\charscalex100 Intangible Assets. \u8220?Copyrights.\u8221?\par\
pard\li2275\sb0\sl-240\slmult0\fi0\tx2880 \up0 \expndtw-3\charscalex100 (g)\tab
\up0 \expndtw-2\charscalex100 Investments. \u8220?Employees\u8217? pension fund,
\u8221? with subcaptions of \u8220?Cash\u8221? and \u8220?Securities\u8221? if d
esired.\par\pard\li2275\sb0\sl-240\slmult0\fi604 \up0 \expndtw-3\charscalex100 (
Assumes that the company still owns these assets.)\par\pard\li2275\sb0\sl-240\sl
mult0\fi0\tx2880 \up0 \expndtw-3\charscalex100 (h)\tab \up0 \expndtw-3\charscale
x100 Equity. \u8220?Share capital\u8212?ordinary.\u8221?\par\pard\li2275\sb0\sl240\slmult0\fi0\tx2880 \up0 \expndtw-3\charscalex100 (i)\tab \up0 \expndtw-2\cha
rscalex100 Investments. Nature of investments should be given together with pare
nthetical information\par\pard\li2275\sb0\sl-240\slmult0\fi604 \up0 \expndtw-3\c
harscalex100 as follows: \u8220?pledged to secure loans payable to banks.\u8221?
\par\pard\li2275\sb0\sl-240\slmult0\fi0\tx2880 \up0 \expndtw-3\charscalex100 (j)
\tab \up0 \expndtw-3\charscalex100 Equity. \u8220?Minority interest.\u8221?\par\
pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li182
8\sb0\sl-207\slmult0\par\pard\li1828\sb185\sl-207\slmult0\fi0\tx8467\tx11568 \up
0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley
& Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\
f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor
Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 5-5
{\shp {\*\shpinst\shpleft1800\shptop14692\shpright11880\shpbottom14712\shpfhdr0\
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
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p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}

}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g227}{\bkmkend Pg227}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb0\sl-253\
slmult0 \par\pard\ql\li360\sb18\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul
0\nosupersub\cf8\f9\fs22 Questions Chapter 5 \ul0\nosupersub\cf9\f10\fs22 (Conti
nued) \par\pard\ql \li360\sb227\sl-253\slmult0\tx835\tx1440 \up0 \expndtw-3\char
scalex100 \ul0\nosupersub\cf8\f9\fs22 16. \tab \up0 \expndtw-3\charscalex100 \ul
0\nosupersub\cf9\f10\fs22 (a) \tab \up0 \expndtw0\charscalex100 Allowance for do
ubtful accounts receivable should be deducted from accounts receivable in \par\p
ard\li360\sb1\sl-250\slmult0\fi1080 \up0 \expndtw-1\charscalex100 current assets
.\par\pard\li360\sb1\sl-237\slmult0\fi475\tx1440 \up0 \expndtw-1\charscalex100 (
b)\tab \up0 \expndtw0\charscalex100 Merchandise held on consignment should
not appear on the consignee\u8217?s statement of\par\pard\li360\sb1\sl-240
\slmult0\fi1080 \up0 \expndtw0\charscalex100 financial position except possibly
as a note to the financial statements.\par\pard\li360\sb0\sl-240\slmult0\fi475\t
x1441 \up0 \expndtw-1\charscalex100 (c)\tab \up0 \expndtw0\charscalex100 Advance
s received on sales contract are normally a current liability and should be show
n as\par\pard\li360\sb0\sl-240\slmult0\fi1080 \up0 \expndtw-1\charscalex100 such
in the statement of financial position.\par\pard\li360\sb0\sl-240\slmult0\fi475
\tx1440 \up0 \expndtw-1\charscalex100 (d)\tab \up0 \expndtw0\charscalex100 Accum
ulated other comprehensive income should be shown as part of equity.\par\pard\li
360\sb0\sl-240\slmult0\fi475\tx1440 \up0 \expndtw-1\charscalex100 (e)\tab \up0 \
expndtw0\charscalex100 Land should be reported in property, plant, and equipment
unless held for investment.\par\pard\li360\sb0\sl-240\slmult0\fi475\tx1441 \up0
\expndtw-1\charscalex100 (f)\tab \up0 \expndtw0\charscalex100 Merchandise out o
n consignment should be shown among current assets under the heading\par\pard\li
360\sb0\sl-240\slmult0\fi1080 \up0 \expndtw-1\charscalex100 of inventories.\par\
pard\li360\sb0\sl-240\slmult0\fi475\tx1440 \up0 \expndtw-1\charscalex100 (g)\tab
\up0 \expndtw-1\charscalex100 Franchises should be itemized in a section for in
tangible assets.\par\pard\li360\sb0\sl-240\slmult0\fi475\tx1440 \up0 \expndtw-1\
charscalex100 (h)\tab \up0 \expndtw0\charscalex100 Accumulated depreciation of p
lant and equipment should be deducted from the plant and\par\pard\li360\sb0\sl-2
40\slmult0\fi1080 \up0 \expndtw-1\charscalex100 equipment accounts.\par\pard\li3
60\sb0\sl-240\slmult0\fi475\tx1441 \up0 \expndtw-1\charscalex100 (i)\tab \up0 \e
xpndtw0\charscalex100 Materials in transit should not be shown on the statement
of financial position of the buyer, if\par\pard\li360\sb0\sl-240\slmult0\fi1080
\up0 \expndtw-1\charscalex100 purchased f.o.b. destination.\par\pard\li360\sb230
\sl-253\slmult0\fi0\tx835\tx1440 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\c
f8\f9\fs22 17.\tab \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf9\f10\fs22 (a
)\tab \up0 \expndtw0\charscalex100 Trade accounts receivable should be stated at
their estimated amount collectible, often\par\pard\li835\sb1\sl-237\slmult0\fi6
04 \up0 \expndtw0\charscalex100 referred to as net realizable value. The method
most generally followed is to deduct from the\par\pard\li835\sb1\sl-240\slmult0\
fi604 \up0 \expndtw0\charscalex100 total accounts receivable the amount of the a
llowance for doubtful accounts.\par\pard\li835\sb0\sl-240\slmult0\fi0\tx1440 \up
0 \expndtw-1\charscalex100 (b)\tab \up0 \expndtw0\charscalex100 Land is generall
y stated in the statement of financial position at cost.\par\pard\li835\sb0\sl-2
40\slmult0\fi0\tx1440 \up0 \expndtw-1\charscalex100 (c)\tab \up0 \expndtw0\chars
calex100 Inventories are generally stated at the lower of cost or net realizable
value.\par\pard\li835\sb0\sl-240\slmult0\fi0\tx1440 \up0 \expndtw-1\charscalex1
00 (d)\tab \up0 \expndtw0\charscalex100 Trading securities (consisting of ordina
ry shares of other companies) are stated at fair value.\par\pard\li835\sb0\sl-24
0\slmult0\fi0\tx1440 \up0 \expndtw-1\charscalex100 (e)\tab \up0 \expndtw0\charsc
alex100 Prepaid expenses should be stated at cost less the amount apportioned to
the previous\par\pard\ql \li1440\sb1\sl-226\slmult0 \up0 \expndtw-3\charscalex1
00 accounting periods. \par\pard\ql \li360\sb232\sl-253\slmult0\tx835 \up0 \expn
dtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 18. \tab \up0 \expndtw0\charscal

ex105 \ul0\nosupersub\cf9\f10\fs22 Assets are defined as probable future economi

c benefits obtained or controlled by a particular \par\pard\qj \li835\ri1620\sb0
\sl-240\slmult0 \up0 \expndtw0\charscalex104 entity as a result of past transact
ions or events. If a building is leased under a finance or capital \up0 \expndtw
0\charscalex103 lease, the future economic benefits of using the building are co
ntrolled by the lessee (tenant) as \up0 \expndtw-3\charscalex100 the result of a
past event (the signing of a lease agreement). \par\pard\ql \li360\sb228\sl-253
\slmult0\tx835 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 19. \ta
b \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf9\f10\fs22 Battle is incorrect.
Retained earnings is a \ul0\nosupersub\cf8\f9\fs22 source\ul0\nosupersub\cf9\f1
0\fs22 of assets, but is not an asset itself. For example, \par\pard\qj \li835\
ri1621\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex100 even though the funds obt
ained from issuing a note payable are invested in the business, the note \up0 \e
xpndtw0\charscalex100 payable is not reported as an asset. It is a \ul0\nosupers
ub\cf8\f9\fs22 source\ul0\nosupersub\cf9\f10\fs22 of assets, but it is reported
as a liability because \up0 \expndtw0\charscalex100 the company has an obligati
on to repay the note in the future. Similarly, even though the earnings \up0 \ex
pndtw0\charscalex100 are invested in the business, retained earnings is not repo
rted as an asset. It is reported as part of \up0 \expndtw-2\charscalex100 equity
because it is, in effect, an investment by owners which increases the ownership
interest in the \up0 \expndtw-3\charscalex100 assets of an entity. \par\pard\ql
\li360\sb228\sl-253\slmult0\tx835 \up0 \expndtw-3\charscalex100 \ul0\nosupersub
\cf8\f9\fs22 20. \tab \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf9\f10\fs22
The notes should appear as non-current liabilities with full disclosure as to th
eir terms. Each year, \par\pard\qj \li835\ri1622\sb0\sl-240\slmult0 \up0 \expndt
w0\charscalex103 as the profit is determined, notes of an amount equal to two-th
irds of the year\u8217?s profits should be \up0 \expndtw0\charscalex107 transfer
red from the non-current liabilities to current liabilities until all of the not
es have been \up0 \expndtw-3\charscalex100 liquidated. \par\pard\ql \li360\sb228
\sl-253\slmult0\tx835 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22
21. \tab \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf9\f10\fs22 The purpose o
f a statement of cash flows is to provide relevant information about the cash re
ceipts \par\pard\qj \li835\ri1622\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex10
7 and cash payments of an enterprise during a period. It differs from the statem
ent of financial \up0 \expndtw0\charscalex105 position and the income statement
in that it reports the sources and uses of cash by operating, \up0 \expndtw0\cha
rscalex103 investing, and financing activity classifications. While the income s
tatement and the statement of \up0 \expndtw0\charscalex100 financial position
are accrual basis statements, the statement of cash flows is a cash
basis \up0 \expndtw-3\charscalex100 statement\u8212?noncash items are omitted. \
par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li3
88\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-23
0\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\pa
r\pard\li388\sb141\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex10
0 \ul0\nosupersub\cf4\f5\fs20 5-6\tab \up0 \expndtw-2\charscalex100 \ul0\nosuper
sub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosuper
sub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0
\expndtw-3\charscalex100 (For Instructor Use Only)
{\shp {\*\shpinst\shpleft360\shptop14692\shpright10440\shpbottom14712\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P

g228}{\bkmkend Pg228}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex

100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb0\sl-253
\slmult0 \par\pard\ql\li1800\sb18\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \
ul0\nosupersub\cf8\f9\fs22 Questions Chapter 5 \ul0\nosupersub\cf9\f10\fs22 (Con
tinued) \par\pard\ql \li1800\sb227\sl-253\slmult0\tx2275 \up0 \expndtw-3\charsca
lex100 \ul0\nosupersub\cf8\f9\fs22 22. \tab \up0 \expndtw0\charscalex104 \ul0\no
supersub\cf9\f10\fs22 The difference between these two amounts may be due to inc
reases in current assets (e.g., an \par\pard\qj \li2275\ri180\sb0\sl-240\slmult0
\up0 \expndtw0\charscalex100 increase in accounts receivable from a sale on acc
ount would result in an increase in revenue and \up0 \expndtw0\charscalex100 net
income but have no effect yet on cash). Similarly a cash payment that results i
n a decrease in \up0 \expndtw0\charscalex104 an existing current liability (e.g.
, accounts payable would decrease cash provided by operations \up0 \expndtw-3\ch
arscalex100 without affecting net income.) \par\pard\ql \li1800\sb228\sl-253\slm
ult0\tx2275 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 23. \tab \
up0 \expndtw0\charscalex103 \ul0\nosupersub\cf9\f10\fs22 The difference between
these two amounts could be due to noncash charges that appear in the \par\pard\q
j \li2275\ri181\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex102 income statement
. Examples of noncash charges are depreciation, depletion, and amortization of \
up0 \expndtw0\charscalex103 intangibles. Expenses recorded but unpaid (e.g., inc
rease in accounts payable) and collection of \up0 \expndtw0\charscalex103 previo
usly recorded sales on credit (i.e., now decreasing accounts receivable) also wo
uld cause \up0 \expndtw-3\charscalex100 cash provided by operating activities to
exceed net income. \par\pard\ql \li1800\sb228\sl-253\slmult0\tx2275 \up0 \expnd
tw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 24. \tab \up0 \expndtw0\charscale
x103 Operating activities\ul0\nosupersub\cf9\f10\fs22 involve the cash effects
of transactions that enter into the determination of \par\pard\qj \li2275\ri182\
sb0\sl-240\slmult0 \up0 \expndtw0\charscalex100 net income. \ul0\nosupersub\cf8\
f9\fs22 Investing activities\ul0\nosupersub\cf9\f10\fs22 include making and col
lecting loans and acquiring and disposing \up0 \expndtw-2\charscalex100 of debt
and equity instruments; property, plant, and equipment and intangibles. \ul0\nos
upersub\cf8\f9\fs22 Financing activities \up0 \expndtw0\charscalex100 \ul0\nosup
ersub\cf9\f10\fs22 involve liability and equity items and include obtaining capi
tal from owners and providing them with \up0 \expndtw0\charscalex103 a return on
(dividends) and a return of their investment and borrowing money from creditors
and \up0 \expndtw-3\charscalex100 repaying the amounts borrowed. \par\pard\ql \
li1800\sb228\sl-253\slmult0\tx2275\tx2880 \up0 \expndtw-3\charscalex100 \ul0\nos
upersub\cf8\f9\fs22 25. \tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf9\f
10\fs22 (a) \tab \up0 \expndtw0\charscalex103 Net income is adjusted downward by
deducting 5,000 from 90,000 and reporting cash \par\pard\li2275\sb1\sl-250\slmu
lt0\fi604 \up0 \expndtw-3\charscalex100 provided by operating activities as 85,00
0.\par\pard\li2275\sb1\sl-237\slmult0\fi0\tx2880 \up0 \expndtw-3\charscalex100 (
b)\tab \up0 \expndtw-2\charscalex100 The issuance of the share capital is a fina
ncing activity. The issuance is reported as follows:\par\pard\li2275\sb1\sl-240\
slmult0\fi604 \up0 \expndtw-3\charscalex100 Cash flows from financing activities
\par\pard\li2275\sb0\sl-240\slmult0\fi1252\tx10708 \up0 \expndtw-3\charscalex100
Issuance of share capital ...\tab \up0 \expndtw-3\charscalex100 1,150,000\par\pa
rd\li2270\sb0\sl-253\slmult0\par\pard\li2270\sb97\sl-253\slmult0\fi0\tx2880 \up0
\expndtw-3\charscalex100 (c)\tab \up0 \expndtw-3\charscalex100 Net income is ad
justed as follows:\par\pard\li2270\sb1\sl-237\slmult0\fi609 \up0 \expndtw-3\char
scalex100 Cash flows from operating activities\par\pard\li2270\sb1\sl-240\slmult
0\fi929\tx10707\tx11129 \up0 \expndtw-3\charscalex100 Net income ...\tab \up0 \e
xpndtw-3\charscalex100 \tab \up0 \expndtw-3\charscalex100 90,000\par\pard\li2270\
sb0\sl-240\slmult0\fi929 \up0 \expndtw-3\charscalex100 Adjustments to reconcile
net income to net\par\pard\li2270\sb0\sl-240\slmult0\fi1049 \up0 \expndtw-3\char
scalex100 cash provided by operating activities:\par\pard\li2270\sb0\sl-240\slmu
lt0\fi1229\tx11126 \up0 \expndtw-3\charscalex100 Depreciation expense...\tab \up
0 \expndtw-3\charscalex100 14,000\par\pard\li2270\sb0\sl-240\slmult0\fi1229\tx11

249 \up0 \expndtw-3\charscalex100 Amortization...\tab \up0 \expndtw-3\charscalex

100 5,000\par\pard\li2270\sb0\sl-235\slmult0\fi929\tx10708\tx11009 \up0 \expndtw
-3\charscalex100 Net cash provided by operating activities...\tab \up0 \expndtw3\charscalex100 \tab \up0 \expndtw-3\charscalex100 109,000\par\pard\ql \li2275\sb
0\sl-253\slmult0 \par\pard\ql\li2275\sb32\sl-253\slmult0\tx2880 \up0 \expndtw-3\
charscalex100 (d) \tab \up0 \expndtw0\charscalex100 The increase of 20,000 reflec
ts a noncash investing and financing activity. The increase in \par\pard\ql \li2
880\sb1\sl-237\slmult0 \up0 \expndtw-2\charscalex100 Land is reported in a footn
ote to the statement of cash flows as follows: \par\pard\qj \li2880\ri181\sb1\sl
-240\slmult0 \up0 \expndtw0\charscalex104 Noncash investing and financing activi
ties were the purchase of land through issuance of \up0 \expndtw-3\charscalex100
20,000 of long-term debt. \par\pard\ql \li1800\sb230\sl-253\slmult0\tx2275 \up0
\expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 26. \tab \up0 \expndtw0\cha
rscalex103 \ul0\nosupersub\cf9\f10\fs22 The company appears to have good liquidi
ty and reasonable financial flexibility. Its current cash \par\pard\ql \li4975\s
b47\sl-253\slmult0\tx5231\tx6194 \up0 \expndtw0\charscalex80 \ul0\nosupersub\cf4
3\f44\fs22 \u-1813? \tab \up0 \expndtw-6\charscalex100 \ul0\nosupersub\cf44\f45\
fs22 1,200,000 \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf43\f44\fs22 \u836
4? \tab \up0 \expndtw0\charscalex80 \u-1802?\par\pard\sect\sectd\sbknone\cols2\c
olno1\colw4915\colsr60\colno2\colw7125\colsr160\ql \li2275\sb0\sl-198\slmult0 \u
p0 \expndtw-1\charscalex100 \ul0\nosupersub\cf9\f10\fs22 debt coverage ratio is
1.20\par\pard\column \ql \li20\sb115\sl-198\slmult0 \up0 \expndtw0\charscalex80
\ul0\nosupersub\cf43\f44\fs22 \u-1812? \up0 \expndtw-3\charscalex100 \u8364? \up
0 \expndtw-6\charscalex100 \ul0\nosupersub\cf44\f45\fs22 1,000,000 \up0 \expndtw
-2\charscalex100 \ul0\nosupersub\cf43\f44\fs22 \u-1801?\ul0\nosupersub\cf9\f10\f
s22 , which indicates that it can pay off its current liabilities in \par\pard\
sect\sectd\sbknone \li2275\sb56\sl-253\slmult0\fi0 \up0 \expndtw0\charscalex100
a given year from its operations. In addition, its cash debt coverage
ratio is also good at\par\pard\sect\sectd\sbknone\cols2\colno1\colw2745\co
lsr60\colno2\colw9295\colsr160\ql \li2275\sb203\sl-253\slmult0 \up0 \expndtw-3\c
harscalex100 0.80\par\pard\column \ql \li20\sb55\sl-253\slmult0 \up0 \expndtw0\c
harscalex80 \ul0\nosupersub\cf43\f44\fs22 \u-1813? \up0 \expndtw-3\charscalex100
\u8364? \up0 \expndtw-6\charscalex100 \ul0\nosupersub\cf44\f45\fs22 1,200,000 \
up0 \expndtw0\charscalex80 \ul0\nosupersub\cf43\f44\fs22 \u-1802?\par\pard\ql \l
i20\sb57\sl-253\slmult0 \up0 \expndtw0\charscalex80 \u-1812? \up0 \expndtw-3\cha
rscalex100 \u8364? \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf44\f45\fs22 1
,500,000 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf43\f44\fs22 \u-1801?\ul
0\nosupersub\cf9\f10\fs22 , which indicates that it can pay off approximately 8
0% of its debt out of current \par\pard\sect\sectd\sbknone \li2275\sb46\sl-253\s
lmult0\fi0 \up0 \expndtw-3\charscalex100 operations.\par\pard\li1828\sb0\sl-207\
slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\pa
r\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1
828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl
-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb48\sl-207\slmu
lt0\fi0\tx8467\tx11568 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18
Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18
IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\cha
rscalex100 (For Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosu
persub\cf4\f5\fs20 5-7
{\shp {\*\shpinst\shpleft1800\shptop14692\shpright11880\shpbottom14712\shpfhdr0\
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
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}}
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 1080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(1080,20);(1080,0);(0,0)}}
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 1080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(1080,20);(1080,0);(0,0)}}
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g229}{\bkmkend Pg229}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
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slmult0 \par\pard\ql\li360\sb18\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul
0\nosupersub\cf8\f9\fs22 Questions Chapter 5 \ul0\nosupersub\cf9\f10\fs22 (Conti
nued) \par\pard\ql \li360\sb227\sl-253\slmult0\tx835 \up0 \expndtw-3\charscalex1
00 \ul0\nosupersub\cf8\f9\fs22 27. \tab \up0 \expndtw-1\charscalex100 \ul0\nosup
ersub\cf9\f10\fs22 Free cash flow = $860,000 - $75,000 - $30,000 = $755,000. \pa
r\pard\ql \li360\sb227\sl-253\slmult0\tx835 \up0 \expndtw-3\charscalex100 \ul0\n
osupersub\cf8\f9\fs22 28. \tab \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf9\
f10\fs22 Free cash flow is net cash provided by operating activities less capita
l expenditures and dividends. \par\pard\qj \li835\ri1621\sb0\sl-240\slmult0 \up0

\expndtw0\charscalex105 The purpose of free cash flow analysis is to determine

the amount of discretionary cash flow a \up0 \expndtw0\charscalex100 company has
for purchasing additional investments, retiring its debt, purchasing treasury s
tock, or \up0 \expndtw-3\charscalex100 simply adding to its liquidity and financ
ial flexibility. \par\pard\ql \li360\sb228\sl-253\slmult0\tx835 \up0 \expndtw-3\
charscalex100 \ul0\nosupersub\cf8\f9\fs22 29. \tab \up0 \expndtw0\charscalex100
\ul0\nosupersub\cf9\f10\fs22 A Summary of Significant Accounting Policies is usu
ally the first note to the financial statements. It \par\pard\qj \li835\ri1622\s
b0\sl-240\slmult0 \up0 \expndtw0\charscalex107 discloses all significant account
ing principles and methods that involve selection from among \up0 \expndtw-2\cha
rscalex100 alternatives (e.g., average cost and FIFO) or those that are peculiar
to a given industry. \par\pard\li360\sb239\sl-253\slmult0\fi0\tx835 \up0 \expnd
tw-2\charscalex100 \ul0\nosupersub\cf8\f9\fs22 30.\tab \up0 \expndtw-2\charscale
x100 \ul0\nosupersub\cf9\f10\fs22 Companies use two methods to disclose pe
rtinent information in the statement of financial\par\pard\li360\sb1\sl-23
7\slmult0\fi475 \up0 \expndtw-2\charscalex100 position:\par\pard\li360\sb1\sl-24
0\slmult0\fi470 \up0 \expndtw-2\charscalex100 (1) Parenthetical explanations an
d\par\pard\li360\sb0\sl-240\slmult0\fi470 \up0 \expndtw-2\charscalex100 (2) cro
ss-reference and contra items.\par\pard\li360\sb230\sl-253\slmult0\fi0\tx835 \up
0 \expndtw-2\charscalex100 \ul0\nosupersub\cf8\f9\fs22 31.\tab \up0 \expndtw-2\c
harscalex100 \ul0\nosupersub\cf9\f10\fs22 Among the similarities between IFR
S and U.S. GAAP related to statement of financial position\par\pard\li3
60\sb1\sl-237\slmult0\fi475 \up0 \expndtw-2\charscalex100 presentation are as fo
llows:\par\pard\ql \li830\ri1620\sb230\sl-240\slmult0\tx1214\tx1214\tx1214\tx121
4 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf17\f18\fs22 \u8226?\ul0\nosuper
sub\cf9\f10\fs22
IAS 1 specifies minimum note disclosures. These must includ
e information about (1) accounting \line\tab \up0 \expndtw0\charscalex104 polici
es followed, (2) judgments that management has made in the process of applying
the \line \tab \up0 \expndtw0\charscalex103 entity\u8217?s accounting policies,
and (3) and the key assumptions and estimation uncertainty that \line \tab \up0
\expndtw0\charscalex100 could result in a material adjustment to the carrying am
ounts of assets and liabilities within the \line \tab \up0 \expndtw-3\charscalex
100 next financial year. \par\pard\qj \li830\ri1623\sb0\sl-240\slmult0\tx1214 \u
p0 \expndtw0\charscalex104 \ul0\nosupersub\cf17\f18\fs22 \u8226?\ul0\nosupersub\
cf9\f10\fs22
Comparative prior-period information must be presented and fina
ncial statements must be \line\tab \up0 \expndtw-3\charscalex100 prepared annual
ly. \par\pard\ql \li830\ri1621\sb0\sl-240\slmult0\tx1214\tx1214 \up0 \expndtw0\c
harscalex104 \ul0\nosupersub\cf17\f18\fs22 \u8226?\ul0\nosupersub\cf9\f10\fs22
Current/non-current classification for assets and liabilities is normally req
uired. In general, \line\tab \up0 \expndtw0\charscalex105 post-financial stateme
nt events are not considered in classifying items as current or non-\line \tab \
up0 \expndtw-3\charscalex100 current. \par\pard\qj \li835\ri1621\sb240\sl-240\sl
mult0 \up0 \expndtw0\charscalex105 Differences include (1) IFRS statements may
report property, plant, and equipment first in the \up0 \expndtw0\charscalex103
statement of financial position. Some companies report the sub-total \u8220?net
assets\u8221?, which equals \up0 \expndtw0\charscalex105 total assets minus tot
al liabilities. (2) While the use of the term \u8220?reserve\u8221? is discourag
ed in U.S. \up0 \expndtw-3\charscalex100 GAAP, there is no such prohibition in I
FRS. \par\pard\ql \li359\sb230\sl-253\slmult0\tx835 \up0 \expndtw-3\charscalex10
0 \ul0\nosupersub\cf8\f9\fs22 32. \tab \up0 \expndtw0\charscalex103 \ul0\nosuper
sub\cf9\f10\fs22 The IASB and the FASB are working on a project to converge thei
r standards related to financial \par\pard\qj \li835\ri1621\sb0\sl-240\slmult0 \
up0 \expndtw0\charscalex100 statement presentation. This joint project will
establish a common, high-quality standard for \up0 \expndtw0\charscalex10
3 presentation of information in the financial statements, including the classif
ication and display of \up0 \expndtw0\charscalex105 line items. A key feature of
the proposed framework for financial statement presentation is that \up0 \expnd
tw0\charscalex107 each of the statements will be organized in the same format to
separate an entity\u8217?s financing \up0 \expndtw0\charscalex100 activities fr
om its operating and other activities (investing) and further separates financin

g activities \up0 \expndtw0\charscalex102 into transactions with owners and cred

itors. Thus, the same classifications used in the statement \up0 \expndtw0\chars
calex102 of financial position would also be used in the income statement and th
e statement of cash flows. \up0 \expndtw-3\charscalex100 The project has three p
hases. \par\pard\ql \li359\sb228\sl-253\slmult0\tx835 \up0 \expndtw-3\charscalex
100 \ul0\nosupersub\cf8\f9\fs22 33. \tab \up0 \expndtw0\charscalex104 \ul0\nosup
ersub\cf9\f10\fs22 Rainmaker would present current assets first in its statement
of financial position instead of last \par\pard\qj \li835\ri1622\sb0\sl-240\slm
ult0 \up0 \expndtw0\charscalex102 under IFRS. It would report cash instead of in
ventory first under current assets. Rainmaker would \up0 \expndtw-2\charscalex10
0 also present current liabilities before non-current liabilities rather than as
is done with IFRS. \par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230
\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par
\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\
sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb151\sl-230
\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\
fs20 5-8\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright
2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0
\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100
(For Instructor Use Only)
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14\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf6\f7\fs36 SOLUTIONS TO
BRIEF EXERCISES \par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb0\
sl-322\slmult0 \par\pard\ql\li1800\sb18\sl-322\slmult0 \up0 \expndtw-4\charscale
x100 \ul0\nosupersub\cf7\f8\fs28 BRIEF EXERCISE 5-1 \par\pard\ql \li1838\sb0\sl322\slmult0 \par\pard\ql\li1838\sb176\sl-322\slmult0 \up0 \expndtw-4\charscalex1
00 Current assets \par\pard\li2270\sb102\sl-322\slmult0\fi0\tx10718 \up0 \expndt
w-5\charscalex100 Inventories...\tab \up0 \expndtw-5\charscalex100 $290,000\par\
pard\li2270\sb100\sl-322\slmult0\fi0\tldot\tx8827 \up0 \expndtw-5\charscalex100
Accounts receivable ...\tab \up0 \expndtw-5\charscalex100 $110,000\par\pard\li22
70\sb96\sl-322\slmult0\fi0\tldot\tx9291\tx10871 \up0 \expndtw-5\charscalex100 Le
ss: Allowance for doubtful accounts ...\tab \up0 \expndtw-5\charscalex100 8,00
0\tab \up0 \expndtw-5\charscalex100 102,000\par\pard\li2270\sb100\sl-322\slmult0
\fi0\tx11182 \up0 \expndtw-5\charscalex100 Prepaid insurance ...\tab \up0 \expnd
tw-5\charscalex100 9,500\par\pard\li2270\sb96\sl-322\slmult0\fi0\tx11027 \up0 \e
xpndtw-5\charscalex100 Cash...\tab \up0 \expndtw-5\charscalex100 30,000\par\pard
\li3307\sb100\sl-322\slmult0\fi0\tx10718 \up0 \expndtw-6\charscalex100 Total cur
rent assets ...\tab \up0 \expndtw-6\charscalex100 $431,500\par\pard\li1800\sb0\s
l-322\slmult0\par\pard\li1800\sb0\sl-322\slmult0\par\pard\li1800\sb186\sl-322\sl
mult0\fi0 \up0 \expndtw-5\charscalex100 BRIEF EXERCISE 5-2\par\pard\li1800\sb0\s
l-322\slmult0\par\pard\li1800\sb124\sl-322\slmult0\fi0 \up0 \expndtw-5\charscale
x100 Current assets\par\pard\li1800\sb96\sl-322\slmult0\fi480\tx10891 \up0 \expn
dtw-5\charscalex100 Inventory ...\tab \up0 \expndtw-5\charscalex100 \ul0\nosuper
sub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 30,000\par\pard\li1800\sb10
0\sl-322\slmult0\fi480\tldot\tx8999 \up0 \expndtw-5\charscalex100 Accounts recei

vable ...\tab \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf18\f19\fs28 \u8364

?\ul0\nosupersub\cf7\f8\fs28 90,000\par\pard\li1800\sb96\sl-322\slmult0\fi480\tl
dot\tx9295\tx11030 \up0 \expndtw-5\charscalex100 Less: Allowance for doubtful
accounts ...\tab \up0 \expndtw-5\charscalex100 4,000\tab \up0 \expndtw-5\charsca
lex100 86,000\par\pard\li1800\sb100\sl-322\slmult0\fi480\tx11182 \up0 \expndtw-5
\charscalex100 Prepaid insurance...\tab \up0 \expndtw-5\charscalex100 5,200\par\
pard\li1800\sb96\sl-322\slmult0\fi480\tx11030 \up0 \expndtw-5\charscalex100 Trad
ing securities ...\tab \up0 \expndtw-5\charscalex100 11,000\par\pard\li1800\sb10
0\sl-322\slmult0\fi480\tx11182 \up0 \expndtw-5\charscalex100 Cash ...\tab \up0 \
expndtw-5\charscalex100 7,000\par\pard\li3321\sb96\sl-322\slmult0\fi0\tx10732 \u
p0 \expndtw-4\charscalex100 Total current assets...\tab \up0 \expndtw-4\charscal
ex100 \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 139,200\p
ar\pard\li1800\sb0\sl-322\slmult0\par\pard\li1800\sb0\sl-322\slmult0\par\pard\li
1800\sb186\sl-322\slmult0\fi0 \up0 \expndtw-5\charscalex100 BRIEF EXERCISE 5-3\p
ar\pard\li1800\sb0\sl-322\slmult0\par\pard\li1800\sb124\sl-322\slmult0\fi28 \up0
\expndtw-5\charscalex100 Long-term investments\par\pard\li1800\sb100\sl-322\slm
ult0\fi499\tx10718 \up0 \expndtw-5\charscalex100 Held-to-maturity securities ...
\tab \up0 \expndtw-5\charscalex100 $ 56,000\par\pard\li1800\sb96\sl-322\slmult
0\fi499\tx11027 \up0 \expndtw-5\charscalex100 Long-term note receivables ...\tab
\up0 \expndtw-5\charscalex100 42,000\par\pard\li1800\sb100\sl-322\slmult0\fi499
\tx11027 \up0 \expndtw-5\charscalex100 Land held for investment ...\tab \up0 \ex
pndtw-5\charscalex100 39,000\par\pard\li3321\sb96\sl-322\slmult0\fi0\tx10718 \up
0 \expndtw-6\charscalex100 Total investments ...\tab \up0 \expndtw-6\charscalex1
00 $137,000\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult
0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard
\li1828\sb25\sl-207\slmult0\fi0\tx8467\tx11568 \up0 \expndtw-2\charscalex100 \ul
0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul
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\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)\tab \up0 \expndtw-3
\charscalex100 \ul0\nosupersub\cf4\f5\fs20 5-9
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\up0 \expndtw-4\charscalex100 Franchises...\tab \up0 \expndtw-4\charscalex100 1
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rscalex100 $158,000\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\
slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\
pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\s
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100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
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2\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 BRIEF EXERCI
SE 5-15 \par\pard\li359\sb0\sl-322\slmult0\par\pard\li359\sb190\sl-322\slmult0\f
i0\tx9187 \up0 \expndtw-5\charscalex100 Issuance of ordinary shares ...\tab \up0
\expndtw-5\charscalex100 $147,000\par\pard\li359\sb101\sl-322\slmult0\fi0\tx940
3 \up0 \expndtw-5\charscalex100 Purchase of treasury shares ...\tab \up0 \expndt
w-5\charscalex100 (40,000)\par\pard\li359\sb95\sl-322\slmult0\fi0\tx9403 \up0 \e
xpndtw-5\charscalex100 Payment of cash dividend ...\tab \up0 \expndtw-5\charscal
ex100 (95,000)\par\pard\li359\sb101\sl-322\slmult0\fi0\tx9250 \up0 \expndtw-5\ch
arscalex100 Retirement of bonds ...\tab \up0 \expndtw-5\charscalex100 (100,000)\
par\pard\li359\sb95\sl-322\slmult0\fi464\tx9172 \up0 \expndtw-5\charscalex100 Ne
t cash used by financing activities...\tab \up0 \expndtw-5\charscalex100 $ (88,0
00)\par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb0\sl-322\slmult0
\par\pard\ql\li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb18\sl-322\slmult0 \up
0 \expndtw-4\charscalex100 BRIEF EXERCISE 5-16 \par\pard\li360\sb0\sl-322\slmult
0\par\pard\li360\sb210\sl-322\slmult0\fi3345 \up0 \expndtw-3\charscalex100 Free

Cash Flow Analysis\par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\sb196\sl-322

\slmult0\fi0\tx9187 \up0 \expndtw-3\charscalex100 Net cash provided by operating
activities ...\tab \up0 \expndtw-3\charscalex100 $400,000\par\pard\li360\sb101\
sl-322\slmult0\fi0\tx9403 \up0 \expndtw-3\charscalex100 Less:
Purchase of equ
ipment ...\tab \up0 \expndtw-3\charscalex100 (53,000)\par\pard\li360\sb95\sl-322
\slmult0\fi974\tx9403 \up0 \expndtw-3\charscalex100 Purchase of land*...\tab \up
0 \expndtw-3\charscalex100 (37,000)\par\pard\li360\sb101\sl-322\slmult0\fi974\tx
9404 \up0 \expndtw-3\charscalex100 Dividends ...\tab \up0 \expndtw-3\charscalex1
00 (95,000)\par\pard\li360\sb95\sl-322\slmult0\fi0\tx9187 \up0 \expndtw-3\charsc
alex100 Free cash flow ...\tab \up0 \expndtw-3\charscalex100 $215,000\par\pard\l
i360\sb0\sl-322\slmult0\par\pard\li360\sb158\sl-322\slmult0\fi0 \up0 \expndtw-2\
charscalex100 *If the land were purchased as an investment, it would be excluded
in the\par\pard\li360\sb96\sl-322\slmult0\fi115 \up0 \expndtw-3\charscalex100 c
omputation of free cash flow.\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\s
b0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\sl
mult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pa
rd\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0
\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmu
lt0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard
\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\s
l-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult
0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\l
i388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb204\s
l-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf
4\f5\fs20 5-14\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Cop
yright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFR
S,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charsca
lex100 (For Instructor Use Only)
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14\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf6\f7\fs36 SOLUTIONS TO
EXERCISES \par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb0\sl-322
\slmult0 \par\pard\ql\li1800\sb38\sl-322\slmult0 \up0 \expndtw-2\charscalex100 \
ul0\nosupersub\cf7\f8\fs28 EXERCISE 5-1 (15-20 minutes) \par\pard\ql \li1800\sb0

\sl-322\slmult0 \par\pard\ql\li1800\sb76\sl-322\slmult0\tx2519 \up0 \expndtw-4\c

harscalex100 (a) \tab \up0 \expndtw0\charscalex100 If the investment in preferen
ce shares is readily marketable and held \par\pard\qj \li2519\ri176\sb7\sl-360\s
lmult0 \up0 \expndtw0\charscalex102 primarily for sale in the near term to gener
ate income on short-term \up0 \expndtw0\charscalex101 price differences, then th
e account should appear as a current asset \up0 \expndtw0\charscalex106 and be i
ncluded with trading securities. If, on the other hand, the \up0 \expndtw-6\char
scalex100 preference shares are not a trading security, they should be classifie
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dtw-2\charscalex100 Equity.\par\pard\li1800\sb0\sl-322\slmult0\par\pard\li1800\s
b76\sl-322\slmult0\fi0\tx2519 \up0 \expndtw-2\charscalex100 (d)\tab \up0 \expndt
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\li1800\sb76\sl-322\slmult0\fi0\tx2519 \up0 \expndtw-2\charscalex100 (e)\tab \up
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pard\li1800\sb0\sl-322\slmult0\par\pard\li1800\sb76\sl-322\slmult0\fi0\tx2428 \u
p0 \expndtw-2\charscalex100 (f)\tab \up0 \expndtw-2\charscalex100 If the warehou
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lassified as an inventory account in the \line \up0 \expndtw0\charscalex102 curr
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pndtw0\charscalex106 on the contract. On the other hand, if the warehouse is bei
ng con-\line \up0 \expndtw0\charscalex100 structed for the use of this particula
r company, it should be classified \line \up0 \expndtw-1\charscalex100 as a sepa
rate item in the property, plant, and equipment section. \par\pard\li1800\sb0\sl
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li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0
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0\sl-230\slmult0 \par\pard\ql \li388\sb0\sl-230\slmult0 \par\pard\ql \li388\sb0\
sl-230\slmult0 \par\pard\ql \li388\sb0\sl-230\slmult0 \par\pard\ql \li388\sb0\sl
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John Wiley & Sons, Inc.
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slmult0 \par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207\
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100 Intangible assets\par\pard\li360\sb19\sl-322\slmult0\fi464\tx9879 \up0 \expn
dtw-5\charscalex100 Copyrights ...\tab \up0 \expndtw-5\charscalex100 XXX\par\par
d\li360\sb0\sl-322\slmult0\par\pard\li360\sb138\sl-322\slmult0\fi0 \up0 \expndtw
-5\charscalex100 Current assets\par\pard\li360\sb19\sl-322\slmult0\fi464 \up0 \e
xpndtw-5\charscalex100 Inventories\par\pard\li360\sb14\sl-322\slmult0\fi928\tldo
t\tx6936 \up0 \expndtw-5\charscalex100 Finished goods...\tab \up0 \expndtw-5\cha
rscalex100 $XXX\par\pard\li360\sb19\sl-322\slmult0\fi928\tldot\tx7089 \up0 \expn
dtw-5\charscalex100 Work in process ...\tab \up0 \expndtw-5\charscalex100 XXX\pa
r\pard\li360\sb19\sl-322\slmult0\fi928\tldot\tx7091\tx8524 \up0 \expndtw-5\chars
calex100 Raw materials...\tab \up0 \expndtw-5\charscalex100 XXX\tab \up0 \expndt
w-5\charscalex100 XXX\par\pard\li360\sb18\sl-322\slmult0\fi464\tldot\tx7089 \up0
\expndtw-5\charscalex100 Accounts receivable ...\tab \up0 \expndtw-5\charscalex
100 XXX\par\pard\li360\sb19\sl-322\slmult0\fi464 \up0 \expndtw-5\charscalex100 L
ess: Allowance for doubtful\par\pard\li360\sb19\sl-322\slmult0\fi1377\tldot\tx
7091\tx8524 \up0 \expndtw-5\charscalex100 accounts...\tab \up0 \expndtw-5\charsc
alex100 XXX\tab \up0 \expndtw-5\charscalex100 XXX\par\pard\li360\sb14\sl-322\slm
ult0\fi464\tx8525 \up0 \expndtw-5\charscalex100 Notes receivable ...\tab \up0 \e
xpndtw-5\charscalex100 XXX\par\pard\li360\sb19\sl-322\slmult0\fi464\tx8524 \up0
\expndtw-5\charscalex100 Receivables\u8212?officers ...\tab \up0 \expndtw-5\char
scalex100 XXX\par\pard\li360\sb19\sl-322\slmult0\fi464\tldot\tx7089 \up0 \expndt
w-5\charscalex100 Cash ...\tab \up0 \expndtw-5\charscalex100 XXX\par\pard\li360\
sb18\sl-322\slmult0\fi464 \up0 \expndtw-5\charscalex100 Less: Cash restricted
for plant\par\pard\li360\sb19\sl-322\slmult0\fi1377\tldot\tx7091\tx8524 \up0 \ex
pndtw-5\charscalex100 expansion ...\tab \up0 \expndtw-5\charscalex100 XXX\tab \u
p0 \expndtw-5\charscalex100 XXX\par\pard\li360\sb19\sl-322\slmult0\fi1392\tx9879
\up0 \expndtw-5\charscalex100 Total current assets ...\tab \up0 \expndtw-5\char
scalex100 XXX\par\pard\li360\sb14\sl-322\slmult0\fi1392\tx9725 \up0 \expndtw-5\c
harscalex100 Total assets...\tab \up0 \expndtw-5\charscalex100 $XXX\par\pard\li3
88\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-23
0\slmult0\par\pard\li388\sb192\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\
charscalex100 \ul0\nosupersub\cf4\f5\fs20 5-18\tab \up0 \expndtw-2\charscalex100
\ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso,
\ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Ma
nual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)
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100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt

{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb274\sl-3
22\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 54 (Continued) \par\pard\ql \li5447\sb0\sl-322\slmult0 \par\pard\ql\li5447\sb196\
sl-322\slmult0 \up0 \expndtw-4\charscalex100 Equity and Liabilities \par\pard\ql
\li1800\sb198\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Equity \par\pard\li1
800\sb45\sl-322\slmult0\fi464\tx10003 \up0 \expndtw-5\charscalex100 Share capita
l\u8212?ordinary ...\tab \up0 \expndtw-5\charscalex100 XXX\par\pard\li1800\sb38\
sl-322\slmult0\fi464\tx10003 \up0 \expndtw-5\charscalex100 Share premium\u8212?o
rdinary shares ...\tab \up0 \expndtw-5\charscalex100 XXX\par\pard\li1800\sb38\sl
-322\slmult0\fi464\tx10004 \up0 \expndtw-5\charscalex100 Retained earnings\tab \
up0 \expndtw-5\charscalex100 XXX\par\pard\li1800\sb38\sl-322\slmult0\fi464\tx990
2 \up0 \expndtw-5\charscalex100 Less: Treasury shares, at cost ...\tab \up0 \e
xpndtw-5\charscalex100 (XXX)\par\pard\li1800\sb38\sl-322\slmult0\fi1392\tx11252
\up0 \expndtw-5\charscalex100 Total shareholders\u8217? equity ...\tab \up0 \exp
ndtw-5\charscalex100 XXX\par\pard\li1800\sb38\sl-322\slmult0\fi1392\tx11097 \up0
\expndtw-5\charscalex100 Total equity and liabilities ...\tab \up0 \expndtw-5\c
harscalex100 $XXX\par\pard\li1800\sb0\sl-322\slmult0\par\pard\li1800\sb76\sl-322
\slmult0\fi0 \up0 \expndtw-5\charscalex100 Non-current liabilities\par\pard\li18
00\sb38\sl-322\slmult0\fi464\tx9849 \up0 \expndtw-5\charscalex100 Bonds payable,
due in four years...\tab \up0 \expndtw-5\charscalex100 $XXX\par\pard\li1800\sb3
8\sl-322\slmult0\fi464\tx10004 \up0 \expndtw-5\charscalex100 Long-term note paya
ble ...\tab \up0 \expndtw-5\charscalex100 XXX\par\pard\li1800\sb38\sl-322\slmult
0\fi1392\tx11169 \up0 \expndtw-5\charscalex100 Total non-current liabilities ...
\tab \up0 \expndtw-5\charscalex100 $XXX\par\pard\li1800\sb158\sl-322\slmult0\fi0
\up0 \expndtw-5\charscalex100 Current liabilities\par\pard\li1800\sb38\sl-322\s
lmult0\fi464\tx10003 \up0 \expndtw-5\charscalex100 Notes payable, short-term...\
tab \up0 \expndtw-5\charscalex100 XXX\par\pard\li1800\sb38\sl-322\slmult0\fi464\
tx10003 \up0 \expndtw-5\charscalex100 Accrued salaries payable ...\tab \up0 \exp
ndtw-5\charscalex100 XXX\par\pard\li1800\sb38\sl-322\slmult0\fi464\tx10003 \up0
\expndtw-5\charscalex100 Unearned subscriptions revenue ...\tab \up0 \expndtw-5\
charscalex100 XXX\par\pard\li1800\sb38\sl-322\slmult0\fi464\tx10004 \up0 \expndt
w-5\charscalex100 Unearned rent revenue...\tab \up0 \expndtw-5\charscalex100 XXX
\par\pard\li1800\sb38\sl-322\slmult0\fi1392\tx10004\tx11324 \up0 \expndtw-5\char
scalex100 Total current liabilities ...\tab \up0 \expndtw-5\charscalex100 XXX\ta
b \up0 \expndtw-5\charscalex100 XXX\par\pard\li1800\sb38\sl-322\slmult0\fi1392\t
x11323 \up0 \expndtw-5\charscalex100 Total liabilities ...\tab \up0 \expndtw-5\c
harscalex100 XXX\par\pard\qj \li1800\ri177\sb360\sl-360\slmult0 \up0 \expndtw-2\
charscalex100 Note to instructor: An assumption made here is that cash included
the cash \up0 \expndtw0\charscalex105 restricted for plant expansion. If it did
not, then a subtraction from cash \up0 \expndtw0\charscalex103 would not be nece
ssary or the cash balance would be \u8220?grossed up\u8221? and \up0 \expndtw-4\
charscalex100 then the cash restricted for plant expansion deducted. \par\pard\l
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b\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersu
b\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \
expndtw-3\charscalex100 (For Instructor Use Only)\tab \up0 \expndtw-3\charscalex
100 \ul0\nosupersub\cf4\f5\fs20 5-19
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
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2\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 5-5
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6\sl-322\slmult0 \up0 \expndtw-4\charscalex100 BRUNO COMPANY \par\pard\ql \li333
1\sb18\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Statement of Financial Posit
ion \par\pard\ql \li4147\sb118\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Dece
mber 31, 2010 \par\pard\ql \li4943\sb118\sl-322\slmult0 \up0 \expndtw-4\charscal
ex100 Assets \par\pard\ql \li355\sb138\sl-322\slmult0 \up0 \expndtw-4\charscalex
100 Non-current assets \par\pard\ql \li360\sb98\sl-322\slmult0 \up0 \expndtw-4\c
harscalex100 Long-term investments \par\pard\li355\sb36\sl-322\slmult0\fi469\tx9
120 \up0 \expndtw-5\charscalex100 Land held for future use ...\tab \up0 \expndtw
-5\charscalex100 $ 175,000\par\pard\li355\sb0\sl-322\slmult0\par\pard\li355\sb
37\sl-322\slmult0\fi4 \up0 \expndtw-5\charscalex100 Property, plant, and equipme
nt\par\pard\li355\sb19\sl-322\slmult0\fi469\tldot\tx6129 \up0 \expndtw-5\charsca
lex100 Building...\tab \up0 \expndtw-5\charscalex100 $730,000\par\pard\li355\sb1
4\sl-322\slmult0\fi932\tldot\tx6284\tx7560 \up0 \expndtw-5\charscalex100 Less:
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p0 \expndtw-5\charscalex100 $570,000\par\pard\li355\sb19\sl-322\slmult0\fi469\tl
dot\tx6283 \up0 \expndtw-5\charscalex100 Office equipment ...\tab \up0 \expndtw5\charscalex100 265,000\par\pard\li355\sb19\sl-322\slmult0\fi932 \up0 \expndtw-5
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lt0\fi1833\tldot\tx6284\tx7714\tx9427 \up0 \expndtw-5\charscalex100 equipment ..
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0,000\tab \up0 \expndtw-5\charscalex100 730,000\par\pard\li355\sb0\sl-322\slmult

0\par\pard\li355\sb38\sl-322\slmult0\fi4 \up0 \expndtw-5\charscalex100 Intangibl

e assets\par\pard\li355\sb14\sl-322\slmult0\fi469\tx7872 \up0 \expndtw-5\charsca
lex100 Goodwill...\tab \up0 \expndtw-5\charscalex100 80,000\par\pard\li355\sb19\
sl-322\slmult0\fi469\tx7869\tx9429 \up0 \expndtw-5\charscalex100 Other identifia
ble assets ...\tab \up0 \expndtw-5\charscalex100 90,000\tab \up0 \expndtw-5\char
scalex100 170,000\par\pard\li355\sb81\sl-322\slmult0\fi469\tx9196 \up0 \expndtw5\charscalex100 Total non-current assets ...\tab \up0 \expndtw-5\charscalex100 1
,075,000\par\pard\li355\sb297\sl-322\slmult0\fi0 \up0 \expndtw-5\charscalex100 C
urrent assets\par\pard\li355\sb19\sl-322\slmult0\fi469 \up0 \expndtw-5\charscale
x100 Inventories, at lower of average\par\pard\li355\sb14\sl-322\slmult0\fi701\t
x7713 \up0 \expndtw-5\charscalex100 cost or net realizable value ...\tab \up0 \e
xpndtw-5\charscalex100 401,000\par\pard\li355\sb19\sl-322\slmult0\fi469\tldot\tx
6283 \up0 \expndtw-5\charscalex100 Accounts receivable ...\tab \up0 \expndtw-5\c
harscalex100 357,000\par\pard\li355\sb19\sl-322\slmult0\fi469 \up0 \expndtw-5\ch
arscalex100 Less: Allowance for doubtful\par\pard\li355\sb18\sl-322\slmult0\fi
1449\tldot\tx6439\tx7713 \up0 \expndtw-5\charscalex100 accounts...\tab \up0 \exp
ndtw-5\charscalex100 17,000\tab \up0 \expndtw-5\charscalex100 340,000\par\pard\l
i355\sb19\sl-322\slmult0\fi469\tx7872 \up0 \expndtw-5\charscalex100 Prepaid expe
nses ...\tab \up0 \expndtw-5\charscalex100 12,000\par\pard\li355\sb19\sl-322\slm
ult0\fi469\tx7713 \up0 \expndtw-5\charscalex100 Trading securities\u8212?at fair
value ...\tab \up0 \expndtw-5\charscalex100 120,000\par\pard\li355\sb14\sl-322\
slmult0\fi469\tx7715 \up0 \expndtw-5\charscalex100 Cash ...\tab \up0 \expndtw-5\
charscalex100 260,000\par\pard\li355\sb19\sl-322\slmult0\fi933\tx9198 \up0 \expn
dtw-5\charscalex100 Total current assets ...\tab \up0 \expndtw-5\charscalex100 1
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lex100 Total assets ...\tab \up0 \expndtw-5\charscalex100 $2,208,000\par\pard\li
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Kieso, \
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{\shp {\*\shpinst\shpleft9043\shptop12297\shpright10430\shpbottom12317\shpfhdr0\
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g242}{\bkmkend Pg242}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb314\sl-3
22\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 55 (Continued) \par\pard\li1800\sb0\sl-322\slmult0\par\pard\li1800\sb251\sl-322\s
lmult0\fi3595 \up0 \expndtw-4\charscalex100 Equity and Liabilities\par\pard\li18
00\sb259\sl-322\slmult0\fi0 \up0 \expndtw-4\charscalex100 Equity\par\pard\li1800
\sb96\sl-322\slmult0\fi464 \up0 \expndtw-4\charscalex100 Share capital\u8212?ord
inary, $1 par,\par\pard\li1800\sb100\sl-322\slmult0\fi464 \up0 \expndtw-4\charsc
alex100 authorized 400,000 shares, issued\par\pard\li1800\sb96\sl-322\slmult0\fi
464\tldot\tx7464 \up0 \expndtw-4\charscalex100 290,000 shares ...\tab \up0 \expn
dtw-4\charscalex100 $290,000\par\pard\li1800\sb100\sl-322\slmult0\fi464\tldot\tx
7618\tx8990 \up0 \expndtw-4\charscalex100 Share premium\u8212?ordinary ...\tab \
up0 \expndtw-4\charscalex100 180,000\tab \up0 \expndtw-4\charscalex100 $470,000\
par\pard\li1800\sb96\sl-322\slmult0\fi464\tx9145 \up0 \expndtw-4\charscalex100 R
etained earnings ...\tab \up0 \expndtw-4\charscalex100 794,000*\par\pard\li1800\
sb100\sl-322\slmult0\fi928\tx10377 \up0 \expndtw-4\charscalex100 Total equity...
\tab \up0 \expndtw-4\charscalex100 $1,264,000\par\pard\li1800\sb0\sl-322\slmult0
\par\pard\li1800\sb196\sl-322\slmult0\fi0 \up0 \expndtw-4\charscalex100 Non-curr
ent liabilities\par\pard\li1800\sb96\sl-322\slmult0\fi464\tldot\tx7617 \up0 \exp
ndtw-4\charscalex100 Bonds payable ...\tab \up0 \expndtw-4\charscalex100 500,000
\par\pard\li1800\sb100\sl-322\slmult0\fi464\tldot\tx7773\tx9144 \up0 \expndtw-4\
charscalex100 Add: Premium on bonds payable ...\tab \up0 \expndtw-4\charscalex10
0 53,000\tab \up0 \expndtw-4\charscalex100 553,000\par\pard\li1800\sb96\sl-322\s
lmult0\fi464\tx9299 \up0 \expndtw-4\charscalex100 Pension obligation...\tab \up0
\expndtw-4\charscalex100 82,000\par\pard\li1800\sb100\sl-322\slmult0\fi773\tx10
684 \up0 \expndtw-4\charscalex100 Total non-current liabilities ...\tab \up0 \ex
pndtw-4\charscalex100 $635,000\par\pard\li1800\sb216\sl-322\slmult0\fi0 \up0 \ex
pndtw-4\charscalex100 Current liabilities\par\pard\li1800\sb100\sl-322\slmult0\f
i464\tx9249 \up0 \expndtw-4\charscalex100 Notes payable (due next year) ...\tab
\up0 \expndtw-4\charscalex100 125,000\par\pard\li1800\sb96\sl-322\slmult0\fi464\
tx9249 \up0 \expndtw-4\charscalex100 Accounts payable ...\tab \up0 \expndtw-4\ch
arscalex100 135,000\par\pard\li1800\sb100\sl-322\slmult0\fi464\tx9405 \up0 \expn
dtw-4\charscalex100 Rent payable ...\tab \up0 \expndtw-4\charscalex100 49,000\pa
r\pard\li1800\sb96\sl-322\slmult0\fi928\tx10839 \up0 \expndtw-4\charscalex100 To
tal current liabilities...\tab \up0 \expndtw-4\charscalex100 309,000\par\pard\li
1800\sb100\sl-322\slmult0\fi928\tx10841 \up0 \expndtw-4\charscalex100 Total liab
ilities ...\tab \up0 \expndtw-4\charscalex100 944,000\par\pard\li1800\sb96\sl-32
2\slmult0\fi0\tx10459 \up0 \expndtw-4\charscalex100 Total equity and liabilities
...\tab \up0 \expndtw-4\charscalex100 $2,208,000\par\pard\li1800\sb0\sl-322\slm
ult0\par\pard\li1800\sb90\sl-322\slmult0\fi0 \up0 \expndtw-4\charscalex100 *$2,2
08,000 - $944,000 - $470,000\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\
sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207
\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\p
ar\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li
1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\s
l-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmu
lt0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pa

rd\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb37\sl-207\slmult0\fi0\tx8467\tx11
457 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 Joh
n Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupers
ub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Ins
tructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20
5-21
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{\shp {\*\shpinst\shpleft10459\shptop10593\shpright11851\shpbottom10613\shpfhdr0
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g243}{\bkmkend Pg243}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb314\sl-32
2\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 5-6
(30-35 minutes) \par\pard\ql \li3940\sb0\sl-322\slmult0 \par\pard\ql\li3940\sb5
6\sl-322\slmult0 \up0 \expndtw-4\charscalex100 GARFIELD COMPANY \par\pard\ql \li
3331\sb18\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Statement of Financial Po
sition \par\pard\ql \li4540\sb18\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Ju
ly 31, 2010 \par\pard\ql \li4943\sb218\sl-322\slmult0 \up0 \expndtw-4\charscalex
100 Assets \par\pard\ql \li355\sb138\sl-322\slmult0 \up0 \expndtw-4\charscalex10
0 Non-current asset \par\pard\ql \li360\sb138\sl-322\slmult0 \up0 \expndtw-4\cha
rscalex100 Long-term investments \par\pard\li824\sb37\sl-322\slmult0\fi0\tx7584
\up0 \expndtw-8\charscalex100 Bond sinking fund ...\tab \up0 \expndtw-8\charscal
ex100 $ 12,000\par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb17\s
l-322\slmult0 \up0 \expndtw-4\charscalex100 Property, plant, and equipment \par\
pard\li359\sb35\sl-322\slmult0\fi464\tldot\tx6100 \up0 \expndtw-5\charscalex100
Equipment ...\tab \up0 \expndtw-5\charscalex100 $112,000\par\pard\li359\sb19\sl-

322\slmult0\fi464 \up0 \expndtw-5\charscalex100 Less: Accumulated depreciation

\u8212?\par\pard\li359\sb18\sl-322\slmult0\fi1377\tldot\tx6410\tx7895 \up0 \expn
dtw-5\charscalex100 equipment...\tab \up0 \expndtw-5\charscalex100 28,000\tab \u
p0 \expndtw-5\charscalex100 84,000\par\pard\li359\sb0\sl-322\slmult0\par\pard\li
359\sb38\sl-322\slmult0\fi0 \up0 \expndtw-5\charscalex100 Intangible assets\par\
pard\li359\sb14\sl-322\slmult0\fi464\tx7894 \up0 \expndtw-5\charscalex100 Patent
s ...\tab \up0 \expndtw-5\charscalex100 21,000\par\pard\li359\sb19\sl-322\slmult
0\fi464\tx9191 \up0 \expndtw-5\charscalex100 Total non-current assets ...\tab \u
p0 \expndtw-5\charscalex100 $117,000\par\pard\li360\sb0\sl-322\slmult0\par\pard\
li360\sb162\sl-322\slmult0\fi0 \up0 \expndtw-5\charscalex100 Current assets\par\
pard\li360\sb101\sl-322\slmult0\fi464\tx7876 \up0 \expndtw-5\charscalex100 Inven
tories ...\tab \up0 \expndtw-5\charscalex100 65,300*\par\pard\li360\sb95\sl-322\
slmult0\fi464\tldot\tx6278 \up0 \expndtw-5\charscalex100 Accounts receivable ...
\tab \up0 \expndtw-5\charscalex100 46,700**\par\pard\li360\sb101\sl-322\slmult0\
fi464 \up0 \expndtw-5\charscalex100 Less: Allowance for doubtful\par\pard\li36
0\sb95\sl-322\slmult0\fi1377\tldot\tx6434\tx7872 \up0 \expndtw-5\charscalex100 a
ccounts...\tab \up0 \expndtw-5\charscalex100 3,500\tab \up0 \expndtw-5\charscale
x100 43,200\par\pard\li360\sb101\sl-322\slmult0\fi464\tx7874 \up0 \expndtw-5\cha
rscalex100 Cash ...\tab \up0 \expndtw-5\charscalex100 66,000***\par\pard\li360\s
b95\sl-322\slmult0\fi928\tx9346 \up0 \expndtw-5\charscalex100 Total current asse
ts ...\tab \up0 \expndtw-5\charscalex100 174,500\par\pard\li360\sb101\sl-322\slm
ult0\fi1005\tx9192 \up0 \expndtw-5\charscalex100 Total assets ...\tab \up0 \expn
dtw-5\charscalex100 $291,500\par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\sb
196\sl-322\slmult0\fi518 \up0 \expndtw-5\charscalex100 *($60,000 + $5,300)\par\p
ard\li360\sb95\sl-322\slmult0\fi412 \up0 \expndtw-5\charscalex100 **($52,000 - $
5,300)\par\pard\li360\sb101\sl-322\slmult0\fi302 \up0 \expndtw-5\charscalex100 *
**($69,000 - $12,000 + $9,000)\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\
sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\s
lmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\p
ard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb
112\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosupers
ub\cf4\f5\fs20 5-22\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs1
8 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs1
8 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\ch
arscalex100 (For Instructor Use Only)
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expndtw-5\charscalex100 $52,000****\par\pard\li1799\sb96\sl-322\slmult0\fi464\tl
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\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Current assets \par\pard\ql \li360
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Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f
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current liability \line\tab \up0 \expndtw0\charscalex104 [(1,000,000 - 50,000)
X $2.00]. \par\pard\ql \li1800\sb0\sl-420\slmult0 \par\pard\ql\li1800\ri177\sb1\
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Customer advances of $17,000,000 will be reported as a current liability \lin
e\tab \up0 \expndtw-1\charscalex100 ($12,000,000 + $30,000,000 - $25,000,000). \

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\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3
\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expnd
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slmult0\fi0\tx4079 \up0 \expndtw-4\charscalex100 (a)\tab \up0 \expndtw-4\charsca
lex100 AGINCOURT COMPANY\par\pard\ql \li3038\sb75\sl-322\slmult0 \up0 \expndtw-4
\charscalex100 Statement of Financial Position (Partial) \par\pard\li691\sb78\sl
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91\sb115\sl-322\slmult0\fi206 \up0 \expndtw-5\charscalex100 Current assets\par\p
ard\li691\sb57\sl-322\slmult0\fi670\tx7569 \up0 \expndtw-5\charscalex100 Invento
ries ...\tab \up0 \expndtw-5\charscalex100 $161,000*\par\pard\li691\sb57\sl-322\
slmult0\fi670\tldot\tx6038 \up0 \expndtw-5\charscalex100 Accounts receivable ...
\tab \up0 \expndtw-5\charscalex100 $91,300**\par\pard\li691\sb57\sl-322\slmult0\
fi670 \up0 \expndtw-5\charscalex100 Less: Allowance for doubtful\par\pard\li69
1\sb62\sl-322\slmult0\fi1584\tldot\tx6352\tx7852 \up0 \expndtw-5\charscalex100 a
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dtw-5\charscalex100 $284,776\par\pard\li691\sb0\sl-322\slmult0\par\pard\li691\sb
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0\fi206\tldot\tx7926 \up0 \expndtw-5\charscalex100 Less: Inventory received on
consignment ...\tab \up0 \expndtw-5\charscalex100 10,000\par\pard\li691\sb57\sl
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b \up0 \expndtw-5\charscalex100 $161,000\par\pard\li691\sb0\sl-322\slmult0\par\p
ard\li691\sb13\sl-322\slmult0\fi0\tldot\tx7617 \up0 \expndtw-5\charscalex100 **A
ccounts receivable balance ...\tab \up0 \expndtw-5\charscalex100 $ 89,000\par\
pard\li691\sb62\sl-322\slmult0\fi206 \up0 \expndtw-5\charscalex100 Add:
Accou
nts reduced from January\par\pard\li691\sb58\sl-322\slmult0\fi1108\tldot\tx7927
\up0 \expndtw-5\charscalex100 collection ($23,324 98%)...\tab \up0 \expndtw-5\ch
arscalex100 23,800\par\pard\li580\sb57\sl-322\slmult0\fi7190 \up0 \expndtw-6\cha
rscalex100 112,800\par\pard\li580\sb57\sl-322\slmult0\fi316\tldot\tx7927 \up0 \e
xpndtw-6\charscalex100 Deduct: Accounts receivable in January ...\tab \up0 \ex
pndtw-6\charscalex100 21,500\par\pard\li580\sb57\sl-322\slmult0\fi316\tx9278 \up
0 \expndtw-6\charscalex100 Adjusted accounts receivable...\tab \up0 \expndtw-6\c
harscalex100 $ 91,300\par\pard\li580\sb0\sl-322\slmult0\par\pard\li580\sb76\sl
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Cash disbursement after discount\par
\pard\li580\sb62\sl-322\slmult0\fi1209\tldot\tx7927 \up0 \expndtw-6\charscalex10
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i897\sb120\sl-322\slmult0\fi830\tldot\tx7929 \up0 \expndtw-6\charscalex100 Cash
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\sb114\sl-322\slmult0\fi830\tldot\tx7927 \up0 \expndtw-6\charscalex100 Bank loan
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ard\li897\sb120\sl-322\slmult0\fi0\tx9278 \up0 \expndtw-6\charscalex100 Adjusted
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Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs1
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22\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 59 (Continued) \par\pard\ql \li2337\sb0\sl-322\slmult0 \par\pard\ql\li2337\sb176\
sl-322\slmult0 \up0 \expndtw-4\charscalex100 Current liabilities \par\pard\li180
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xpndtw-4\charscalex100 113,000\ul0\super\cf20\f21\fs26\ul0\super\cf20\f21\fs25 b
\par\pard\li1800\sb95\sl-322\slmult0\fi1466\tx10497 \up0 \expndtw-5\charscalex10
0 \ul0\nosupersub\cf7\f8\fs28 Total current liabilities...\tab \up0 \expndtw-5\c
harscalex100 $168,000\par\pard\li1800\sb0\sl-322\slmult0\par\pard\li1800\sb259\s
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e\tab \up0 \expndtw-5\charscalex100 $ 61,000\par\pard\li1800\sb101\sl-322\slmu
lt0\fi720\tx9071 \up0 \expndtw-5\charscalex100 Add: Cash disbursements\tab \up
0 \expndtw-5\charscalex100 $35,000\par\pard\li1800\sb95\sl-322\slmult0\fi1507 \u
p0 \expndtw-5\charscalex100 Purchase invoice omitted\par\pard\li1800\sb101\sl-32
2\slmult0\fi1803\tx9231\tx10807 \up0 \expndtw-5\charscalex100 ($27,000 - $10,000
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000\par\pard\li1800\sb95\sl-322\slmult0\fi720\tx10497 \up0 \expndtw-5\charscalex
100 Adjusted accounts payable\tab \up0 \expndtw-5\charscalex100 $113,000\par\par
d\li1800\sb0\sl-322\slmult0\par\pard\li1800\sb259\sl-322\slmult0\fi0 \up0 \expnd
tw-5\charscalex100 (b) Adjustment to retained earnings balance:\par\pard\li180
0\sb95\sl-322\slmult0\fi648 \up0 \expndtw-5\charscalex100 Add: January sales d
iscounts\par\pard\li1800\sb101\sl-322\slmult0\fi1439\tx10502\tx11198 \up0 \expnd
tw-5\charscalex100 [($23,324 98%) X .02] ...\tab \up0 \expndtw-5\charscalex100 $
\tab \up0 \expndtw-5\charscalex100 476\par\pard\li1800\sb95\sl-322\slmult0\fi647
\tldot\tx9076 \up0 \expndtw-5\charscalex100 Deduct: January sales ...\tab \up0
\expndtw-5\charscalex100 $30,000\par\pard\li2448\sb101\sl-322\slmult0\fi1237 \u
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22\slmult0\fi1469\tldot\tx9619 \up0 \expndtw-4\charscalex100 ($35,000 X 2%) ...\
tab \up0 \expndtw-4\charscalex100 700\par\pard\li2448\sb101\sl-322\slmult0\fi123
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pndtw-4\charscalex100 10,000\tab \up0 \expndtw-4\charscalex100 (57,700)\par\pard
\li2448\sb101\sl-322\slmult0\fi0\tx10507 \up0 \expndtw-4\charscalex100 Change (d
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ar\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li
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lt0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pa
rd\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\
sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207
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charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e,
Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)\ta
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100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb314\sl-32
2\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 5-1
0 (15-20 minutes) \par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb76
\sl-322\slmult0 \up0 \expndtw-2\charscalex100 (a)
A current liability of $150
,000 should be recorded. \par\pard\ql \li360\sb0\sl-360\slmult0 \par\pard\ql\li3
60\ri1511\sb7\sl-360\slmult0\tx1079\tx1079\tx1079 \up0 \expndtw-1\charscalex100
(b)
A current liability for accrued interest of $6,000 ($900,000 X 8% X 1/12)
\line\tab \up0 \expndtw-4\charscalex100 should be reported. Also, the $900,000
note payable should be a current \line \tab \up0 \expndtw0\charscalex102 liabili
ty if payable in one year. Otherwise, the $900,000 note payable \line \tab \up0
\expndtw-4\charscalex100 would be a non-current liability. \par\pard\ql \li360\r
i1571\sb360\sl-360\slmult0\tx1079\tx1079\tx1079\tx1079 \up0 \expndtw0\charscalex
103 (c)
Although bad debts expense of $200,000 should be debited and the \lin
e\tab \up0 \expndtw0\charscalex101 allowance for doubtful accounts credited for
$200,000, this does not \line \tab \up0 \expndtw0\charscalex100 result in a liab
ility. The allowance for doubtful accounts is a valuation \line \tab \up0 \expnd
tw0\charscalex101 account (contra asset) and is deducted from accounts receivabl
e on \line \tab \up0 \expndtw-4\charscalex100 the statement of financial positio
n. \par\pard\qj \li360\ri1577\sb360\sl-360\slmult0\tx1079 \up0 \expndtw0\charsca
lex102 (d)
A current liability of $80,000 should be reported. The li
ability is \line\tab \up0 \expndtw-4\charscalex100 recorded on the date of decl
aration. \par\pard\qj \li360\ri1577\sb360\sl-360\slmult0\tx1079 \up0 \expndtw0\c
harscalex102 (e)
Customer advances of $110,000 ($160,000 - $50,000) will be r
eported \line\tab \up0 \expndtw-4\charscalex100 as a current liability. \par\par
d\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\
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t0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\
li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl
-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0

\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li
388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-2
30\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\p
ar\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li38
8\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230
\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par
\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\
sb0\sl-230\slmult0\par\pard\li388\sb122\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \e
xpndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 5-28\tab \up0 \expndtw-2\char
scalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Sol
utions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)
{\shp {\*\shpinst\shpleft360\shptop14692\shpright10440\shpbottom14712\shpfhdr0\s
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
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100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb274\sl-3
22\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 511 (25-30 minutes) \par\pard\ql \li5275\sb0\sl-322\slmult0 \par\pard\ql\li5275\s
b116\sl-322\slmult0 \up0 \expndtw-4\charscalex100 ABBEY CORPORATION \par\pard\ql
\li4771\ri3099\sb4\sl-340\slmult0\tx5592 \up0 \expndtw-4\charscalex100 Statemen
t of Financial Position \line\tab \up0 \expndtw-4\charscalex100 December 31, 201
0 \par\pard\ql \li6388\sb215\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Assets
\par\pard\ql \li1795\sb98\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Property
, plant, and equipment\par\pard\sect\sectd\sbknone\cols2\colno1\colw8902\colsr16
0\colno2\colw3038\colsr160\ql \li2280\sb37\sl-322\slmult0 \up0 \expndtw-7\charsc
alex100 Equipment ...\par\pard\ql \li2280\sb19\sl-322\slmult0 \up0 \expndtw-6\ch
arscalex100 Less: Accumulated depreciation...\par\pard\ql \li2803\sb14\sl-322\
slmult0 \up0 \expndtw-5\charscalex100 Total property, plant, and equipment ...\p
ar\pard\ql \li1795\sb182\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Intangible
assets\par\pard\ql \li2308\sb14\sl-322\slmult0 \up0 \expndtw-8\charscalex100 Tr
ademark ...\par\pard\ql \li1799\sb0\sl-322\slmult0 \par\pard\ql \li1799\sb38\sl322\slmult0 \up0 \expndtw-4\charscalex100 Current assets\par\pard\ql \li2264\sb1
8\sl-322\slmult0 \up0 \expndtw-6\charscalex100 Office supplies ...\par\pard\ql \
li2264\sb19\sl-322\slmult0 \up0 \expndtw-7\charscalex100 Prepaid insurance ...\p
ar\pard\ql \li2264\sb19\sl-322\slmult0 \up0 \expndtw-5\charscalex100 Cash...\par
\pard\ql \li2805\sb14\sl-322\slmult0 \up0 \expndtw-5\charscalex100 Total current
assets ...\par\pard\ql \li2805\sb19\sl-322\slmult0 \up0 \expndtw-8\charscalex10
0 Total assets ...\par\pard\ql \li5395\sb206\sl-322\slmult0 \up0 \expndtw-4\char
scalex100 Equity and Liabilities\par\pard\ql \li1800\sb196\sl-322\slmult0 \up0 \
expndtw-4\charscalex100 Equity\par\pard\ql \li2264\sb14\sl-322\slmult0 \up0 \exp
ndtw-5\charscalex100 Share capital\u8212?ordinary ...\par\pard\ql \li2264\sb19\s
l-322\slmult0 \up0 \expndtw-2\charscalex100 Retained earnings (20,000 - 2,500)...\
par\pard\ql \li2728\sb14\sl-322\slmult0 \up0 \expndtw-5\charscalex100 Total shar
eholders\u8217? equity ...\par\pard\ql \li1795\sb163\sl-322\slmult0 \up0 \expndt
w-4\charscalex100 Non-current liabilities\par\pard\ql \li2264\sb14\sl-322\slmult
0 \up0 \expndtw-6\charscalex100 Bonds payable ...\par\pard\ql \li1795\sb283\sl-3
22\slmult0 \up0 \expndtw-4\charscalex100 Current liabilities\par\pard\ql \li2264
\sb14\sl-322\slmult0\tldot\tx7790 \up0 \expndtw-5\charscalex100 Accounts payable

...\tab \up0 \expndtw-4\charscalex100 10,000\par\pard\ql \li2264\sb18\sl-322\slm

ult0\tldot\tx8332 \up0 \expndtw-7\charscalex100 Wages payable ...\tab \up0 \expn
dtw-4\charscalex100 500\par\pard\ql \li2264\sb19\sl-322\slmult0\tldot\tx8104 \up
0 \expndtw-5\charscalex100 Unearned service revenue ...\tab \up0 \expndtw-4\char
scalex100 2,000\par\pard\ql \li2883\sb19\sl-322\slmult0 \up0 \expndtw-5\charscal
ex100 Total current liabilities ...\par\pard\ql \li2883\sb14\sl-322\slmult0 \up0
\expndtw-8\charscalex100 Total liabilities ...\par\pard\ql \li2883\sb19\sl-322\
slmult0 \up0 \expndtw-6\charscalex100 Total equity and liabilities ...\par\pard\
qj \li1800\sb0\sl-360\slmult0 \par\pard\qj \li1800\ri945\sb69\sl-360\slmult0 \up
0 \expndtw0\charscalex101 *[49,000 - 39,000 - 950 - 1,200 - 1,000] \line \up0 \expndt
w-2\charscalex100 **[10,000 - (9,000 + 1,400 + 1,200 + 900)]\par\pard\column \ql \li2
0\sb37\sl-322\slmult0 \up0 \expndtw-4\charscalex100 48,000\par\pard\ql \li334\sb1
9\sl-322\slmult0 \up0 \expndtw-4\charscalex100 9,000\par\pard\ql \li1729\sb14\sl
-322\slmult0 \up0 \expndtw-4\charscalex100 39,000\par\pard\ql \li9385\sb0\sl-322\
slmult0 \par\pard\ql \li2271\sb196\sl-322\slmult0 \up0 \expndtw-4\charscalex100
950\par\pard\ql \li9385\sb0\sl-322\slmult0 \par\pard\ql \li9385\sb0\sl-322\slmul
t0 \par\pard\ql \li343\sb56\sl-322\slmult0 \up0 \expndtw-4\charscalex100 1,200\p
ar\pard\ql \li344\sb19\sl-322\slmult0 \up0 \expndtw-4\charscalex100 1,000\par\pa
rd\ql \li344\sb19\sl-322\slmult0 \up0 \expndtw-4\charscalex100 6,850*\par\pard\q
l \li2129\sb14\sl-322\slmult0 \up0 \expndtw-4\charscalex100 9,050\par\pard\ql \l
i1815\sb19\sl-322\slmult0 \up0 \expndtw-4\charscalex100 49,000\par\pard\ql \li923
5\sb0\sl-322\slmult0 \par\pard\ql \li9235\sb0\sl-322\slmult0 \par\pard\ql \li923
5\sb0\sl-322\slmult0 \par\pard\ql \li193\sb94\sl-322\slmult0 \up0 \expndtw-4\cha
rscalex100 10,000\par\pard\ql \li352\sb19\sl-322\slmult0 \up0 \expndtw-4\charscal
ex100 17,500\par\pard\ql \li1729\sb14\sl-322\slmult0 \up0 \expndtw-4\charscalex1
00 27,500\par\pard\ql \li9240\sb0\sl-322\slmult0 \par\pard\ql \li198\sb297\sl-322
\slmult0 \up0 \expndtw-12\charscalex100 9,000\par\pard\ql \li9393\sb0\sl-322\s
lmult0 \par\pard\ql \li9393\sb0\sl-322\slmult0 \par\pard\ql \li9393\sb0\sl-322\s
lmult0 \par\pard\ql \li9393\sb0\sl-322\slmult0 \par\pard\ql \li352\sb233\sl-322\
slmult0 \up0 \expndtw-4\charscalex100 12,500\par\pard\ql \li351\sb14\sl-322\slmu
lt0 \up0 \expndtw-4\charscalex100 21,500\par\pard\ql \li1810\sb19\sl-322\slmult0
\up0 \expndtw-4\charscalex100 49,000 \par\pard\sect\sectd\sbknone \li1828\sb0\sl
-207\slmult0\par\pard\li1828\sb171\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \expnd
tw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons,
Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18
1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Onl
y)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 5-29
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}}
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}}
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}}
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}}
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g251}{\bkmkend Pg251}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb314\sl-32
2\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 5-1
2 (30-35 minutes) \par\pard\ql \li3768\sb0\sl-322\slmult0 \par\pard\ql\li3768\sb
116\sl-322\slmult0 \up0 \expndtw-4\charscalex100 VIVALDI CORPORATION \par\pard\q
l \li3331\ri4540\sb0\sl-420\slmult0\tx4147 \up0 \expndtw-4\charscalex100 Stateme
nt of Financial Position \line\tab \up0 \expndtw-4\charscalex100 December 31, 20
10 \par\pard\ql \li4943\sb159\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Asset
s \par\pard\ql \li360\sb158\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Non-cur
rent assets \par\pard\ql \li360\sb158\sl-322\slmult0 \up0 \expndtw-4\charscalex1
00 Long-term investments \par\pard\li355\sb53\sl-322\slmult0\fi468\tx7713 \up0 \
expndtw-5\charscalex100 Investments in bonds...\tab \up0 \expndtw-5\charscalex10
0 $299,000\par\pard\li355\sb38\sl-322\slmult0\fi468\tx7868 \up0 \expndtw-5\chars
calex100 Investments in capital shares...\tab \up0 \expndtw-5\charscalex100 277,
000\par\pard\li355\sb38\sl-322\slmult0\fi1087\tx9043\tx9430 \up0 \expndtw-5\char
scalex100 Total long-term investments...\tab \up0 \expndtw-5\charscalex100 $\tab
\up0 \expndtw-5\charscalex100 576,000\par\pard\li355\sb0\sl-322\slmult0\par\par
d\li355\sb76\sl-322\slmult0\fi4 \up0 \expndtw-5\charscalex100 Property, plant, a
nd equipment\par\pard\li355\sb38\sl-322\slmult0\fi468\tx7867 \up0 \expndtw-5\cha
rscalex100 Land ...\tab \up0 \expndtw-5\charscalex100 260,000\par\pard\li355\sb3
8\sl-322\slmult0\fi468\tldot\tx6057 \up0 \expndtw-5\charscalex100 Buildings ...\
tab \up0 \expndtw-5\charscalex100 $1,040,000\par\pard\li355\sb38\sl-322\slmult0\
fi469\tldot\tx6439\tx7867 \up0 \expndtw-5\charscalex100 Less: Accum. depreciat
ion ...\tab \up0 \expndtw-5\charscalex100 352,000\tab \up0 \expndtw-5\charscalex
100 688,000\par\pard\li355\sb38\sl-322\slmult0\fi546\tldot\tx6441 \up0 \expndtw5\charscalex100 Equipment...\tab \up0 \expndtw-5\charscalex100 600,000\par\pard\
li355\sb38\sl-322\slmult0\fi546\tldot\tx6594\tx7868 \up0 \expndtw-5\charscalex10
0 Less: Accum. depreciation ...\tab \up0 \expndtw-5\charscalex100 60,000\tab \
up0 \expndtw-5\charscalex100 540,000\par\pard\li355\sb38\sl-322\slmult0\fi933 \u
p0 \expndtw-5\charscalex100 Total property, plant, and\par\pard\li355\sb38\sl-32
2\slmult0\fi1242\tx9196 \up0 \expndtw-5\charscalex100 equipment...\tab \up0 \exp
ndtw-5\charscalex100 1,488,000\par\pard\li355\sb0\sl-322\slmult0\par\pard\li355\
sb76\sl-322\slmult0\fi0 \up0 \expndtw-5\charscalex100 Intangible assets\par\pard

\li355\sb38\sl-322\slmult0\fi470\tx7867 \up0 \expndtw-5\charscalex100 Franchise

...\tab \up0 \expndtw-5\charscalex100 160,000\par\pard\li355\sb38\sl-322\slmult0
\fi468\tx7868 \up0 \expndtw-5\charscalex100 Patent...\tab \up0 \expndtw-5\charsc
alex100 195,000\par\pard\li355\sb38\sl-322\slmult0\fi933\tx9429 \up0 \expndtw-5\
charscalex100 Total intangible assets...\tab \up0 \expndtw-5\charscalex100 355,0
00\par\pard\li355\sb38\sl-322\slmult0\fi933\tx9196 \up0 \expndtw-5\charscalex100
Total non-current assets ...\tab \up0 \expndtw-5\charscalex100 2,419,000\par\pa
rd\li355\sb216\sl-322\slmult0\fi0 \up0 \expndtw-5\charscalex100 Current assets\p
ar\pard\li355\sb43\sl-322\slmult0\fi468\tx7867 \up0 \expndtw-5\charscalex100 Inv
entories ...\tab \up0 \expndtw-5\charscalex100 597,000\par\pard\li355\sb38\sl-32
2\slmult0\fi468\tldot\tx6436 \up0 \expndtw-5\charscalex100 Accounts receivable .
..\tab \up0 \expndtw-5\charscalex100 435,000\par\pard\li355\sb38\sl-322\slmult0\
fi4 \up0 \expndtw-5\charscalex100 Less: Allowance for doubtful\par\pard\li355\
sb38\sl-322\slmult0\fi897\tldot\tx6595\tx7867 \up0 \expndtw-5\charscalex100 acco
unts...\tab \up0 \expndtw-5\charscalex100 25,000\tab \up0 \expndtw-5\charscalex1
00 410,000\par\pard\li355\sb38\sl-322\slmult0\fi468\tx7867 \up0 \expndtw-5\chars
calex100 Trading securities...\tab \up0 \expndtw-5\charscalex100 153,000\par\par
d\li355\sb38\sl-322\slmult0\fi468\tx7868 \up0 \expndtw-5\charscalex100 Cash ...\
tab \up0 \expndtw-5\charscalex100 197,000\par\pard\li355\sb38\sl-322\slmult0\fi1
010\tx9198 \up0 \expndtw-5\charscalex100 Total current assets ...\tab \up0 \expn
dtw-5\charscalex100 1,357,000\par\pard\li355\sb38\sl-322\slmult0\fi1010\tx9043 \
up0 \expndtw-5\charscalex100 Total assets ...\tab \up0 \expndtw-5\charscalex100
$3,776,000\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\p
ar\pard\li388\sb220\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex1
00 \ul0\nosupersub\cf4\f5\fs20 5-30\tab \up0 \expndtw-2\charscalex100 \ul0\nosup
ersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosup
ersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \u
p0 \expndtw-3\charscalex100 (For Instructor Use Only)
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22\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 512 (Continued) \par\pard\li1800\sb0\sl-322\slmult0\par\pard\li1800\sb203\sl-322\
slmult0\fi3595 \up0 \expndtw-5\charscalex100 Equity and Liabilities\par\pard\li1
800\sb77\sl-322\slmult0\fi0 \up0 \expndtw-5\charscalex100 Equity\par\pard\li1800
\sb38\sl-322\slmult0\fi464\tx8779 \up0 \expndtw-5\charscalex100 Share capital\u8
212?ordinary ($5 par) ...\tab \up0 \expndtw-5\charscalex100 $1,000,000\par\pard\
li1800\sb38\sl-322\slmult0\fi464\tx9165 \up0 \expndtw-5\charscalex100 Retained e
arnings* ...\tab \up0 \expndtw-5\charscalex100 130,000\par\pard\li1800\sb38\sl-3
22\slmult0\fi464 \up0 \expndtw-5\charscalex100 Accumulated other comprehensive\p
ar\pard\li1800\sb38\sl-322\slmult0\fi773\tx9320 \up0 \expndtw-5\charscalex100 in
come...\tab \up0 \expndtw-5\charscalex100 80,000\par\pard\li1800\sb38\sl-322\slm
ult0\fi464\tx9165 \up0 \expndtw-5\charscalex100 Less: Treasury shares...\tab \
up0 \expndtw-5\charscalex100 191,000\par\pard\li1800\sb38\sl-322\slmult0\fi1083\
tx10488 \up0 \expndtw-5\charscalex100 Total equity ...\tab \up0 \expndtw-5\chars
calex100 $1,019,000\par\pard\li1800\sb0\sl-322\slmult0\par\pard\li1800\sb76\sl-3
22\slmult0\fi0 \up0 \expndtw-5\charscalex100 Non-current liabilities\par\pard\li
1800\sb38\sl-322\slmult0\fi464\tldot\tx6921 \up0 \expndtw-5\charscalex100 Bonds
payable ...\tab \up0 \expndtw-5\charscalex100 ... $1,000,000\par\pard\li1800\sb3
8\sl-322\slmult0\fi464\tldot\tx7622 \up0 \expndtw-5\charscalex100 Long-term note
s payable...\tab \up0 \expndtw-5\charscalex100 900,000\par\pard\li1800\sb38\sl-3
22\slmult0\fi464\tldot\tx7779 \up0 \expndtw-5\charscalex100 Provision for pensio
ns ...\tab \up0 \expndtw-5\charscalex100 80,000\par\pard\li1800\sb38\sl-322\slmu
lt0\fi1083\tx8932 \up0 \expndtw-5\charscalex100 Total non-current liabilities ..
.\tab \up0 \expndtw-5\charscalex100 1,980,000\par\pard\li1800\sb158\sl-322\slmul
t0\fi0 \up0 \expndtw-5\charscalex100 Current liabilities\par\pard\li1800\sb38\sl
-322\slmult0\fi464\tldot\tx7238\tx7779 \up0 \expndtw-5\charscalex100 Short-term
notes payable ...\tab \up0 \expndtw-5\charscalex100 $\tab \up0 \expndtw-5\charsc
alex100 90,000\par\pard\li1800\sb38\sl-322\slmult0\fi464\tldot\tx7622 \up0 \expn
dtw-5\charscalex100 Accounts payable ...\tab \up0 \expndtw-5\charscalex100 455,0
00\par\pard\li1800\sb38\sl-322\slmult0\fi464\tldot\tx7622 \up0 \expndtw-5\charsc
alex100 Dividends payable ...\tab \up0 \expndtw-5\charscalex100 136,000\par\pard
\li1800\sb38\sl-322\slmult0\fi464\tldot\tx7779 \up0 \expndtw-5\charscalex100 Acc
rued liabilities ...\tab \up0 \expndtw-5\charscalex100 96,000\par\pard\li1800\sb
38\sl-322\slmult0\fi1083\tx9166 \up0 \expndtw-5\charscalex100 Total current liab
ilities ...\tab \up0 \expndtw-5\charscalex100 777,000\par\pard\li1800\sb38\sl-32
2\slmult0\fi1083\tx10642 \up0 \expndtw-5\charscalex100 Total liabilities ...\tab
\up0 \expndtw-5\charscalex100 2,757,000\par\pard\li1800\sb38\sl-322\slmult0\fi0
\tx10488 \up0 \expndtw-5\charscalex100 Total equity and liabilities ...\tab \up0
\expndtw-5\charscalex100 $3,776,000\par\pard\li1828\sb0\sl-207\slmult0\par\pard
\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb

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0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard
\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb
0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\s
lmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par
\pard\li1828\sb123\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \expndtw-2\charscalex1
00 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kies
o, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions
Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)\tab \up0 \exp
ndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 5-31
{\shp {\*\shpinst\shpleft1800\shptop14692\shpright11880\shpbottom14712\shpfhdr0\
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
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{\shp {\*\shpinst\shpleft5395\shptop1881\shpright8179\shpbottom1901\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz42\shplid1
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 2784}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(2784,20);(2784,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
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{\shp {\*\shpinst\shpleft1800\shptop2279\shpright2649\shpbottom2299\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz50\shplid2
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
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{\shp {\*\shpinst\shpleft8779\shptop4079\shpright10161\shpbottom4099\shpfhdr0\sh
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s

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{\shp {\*\shpinst\shpleft1800\shptop5159\shpright4660\shpbottom5179\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\shp {\*\shpinst\shpleft7238\shptop6239\shpright8620\shpbottom6259\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\shp {\*\shpinst\shpleft1800\shptop7079\shpright4075\shpbottom7099\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\shp {\*\shpinst\shpleft7238\shptop8519\shpright8620\shpbottom8539\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz314\shplid7
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 1382}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(1382,20);(1382,0);(0,0)}}
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{\shp {\*\shpinst\shpleft10488\shptop9239\shpright11870\shpbottom9259\shpfhdr0\s
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s

p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}

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{\shp {\*\shpinst\shpleft10488\shptop9609\shpright11870\shpbottom9629\shpfhdr0\s
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\shp {\*\shpinst\shpleft10488\shptop9585\shpright11870\shpbottom9605\shpfhdr0\s
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 1382}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(1382,20);(1382,0);(0,0)}}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g253}{\bkmkend Pg253}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb314\sl-32
2\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 5-1
2 (Continued) \par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb76\sl322\slmult0 \up0 \expndtw-4\charscalex100 *Computation of Retained Earnings: \pa
r\pard\li470\sb103\sl-322\slmult0\fi4\tx8937 \up0 \expndtw-5\charscalex100 Sales
...\tab \up0 \expndtw-5\charscalex100 $7,900,000\par\pard\li470\sb95\sl-322\slmu
lt0\fi4\tx9479 \up0 \expndtw-5\charscalex100 Investment revenue...\tab \up0 \exp
ndtw-5\charscalex100 63,000\par\pard\li470\sb101\sl-322\slmult0\fi4\tx9019 \up0
\expndtw-5\charscalex100 Cost of goods sold ...\tab \up0 \expndtw-5\charscalex10
0 (4,800,000)\par\pard\li470\sb95\sl-322\slmult0\fi4\tx9019 \up0 \expndtw-5\char
scalex100 Selling expenses ...\tab \up0 \expndtw-5\charscalex100 (2,000,000)\par
\pard\li470\sb101\sl-322\slmult0\fi4\tx9249 \up0 \expndtw-5\charscalex100 Admini
strative expenses...\tab \up0 \expndtw-5\charscalex100 (900,000)\par\pard\li470\
sb95\sl-322\slmult0\fi4\tx9251 \up0 \expndtw-5\charscalex100 Interest expense...
\tab \up0 \expndtw-5\charscalex100 (211,000)\par\pard\li470\sb101\sl-322\slmult0
\fi4\tx8938\tx9479 \up0 \expndtw-5\charscalex100 Net income ...\tab \up0 \expndt
w-5\charscalex100 $\tab \up0 \expndtw-5\charscalex100 52,000\par\pard\li470\sb0\
sl-322\slmult0\par\pard\li470\sb196\sl-322\slmult0\fi4\tx8937\tx9479 \up0 \expnd
tw-5\charscalex100 Beginning retained earnings...\tab \up0 \expndtw-5\charscalex
100 $\tab \up0 \expndtw-5\charscalex100 78,000\par\pard\li470\sb95\sl-322\slmult
0\fi4\tx9479 \up0 \expndtw-5\charscalex100 Net income ...\tab \up0 \expndtw-5\ch
arscalex100 52,000\par\pard\li470\sb101\sl-322\slmult0\fi4\tx8937\tx9324 \up0 \e
xpndtw-5\charscalex100 Ending retained earnings...\tab \up0 \expndtw-5\charscale
x100 $\tab \up0 \expndtw-5\charscalex100 130,000\par\pard\li470\sb0\sl-322\slmul
t0\par\pard\li470\sb138\sl-322\slmult0\fi23 \up0 \expndtw-5\charscalex100 Or end
ing retained earnings can be computed as follows:\par\pard\li470\sb0\sl-322\slmu
lt0\par\pard\li470\sb71\sl-322\slmult0\fi0\tx8937 \up0 \expndtw-5\charscalex100
Total equity ($3,776,000 - $2,757,000) ...\tab \up0 \expndtw-5\charscalex100 $1,
019,000\par\pard\li470\sb101\sl-322\slmult0\fi0\tx9321 \up0 \expndtw-5\charscale
x100 Add: Treasury shares ...\tab \up0 \expndtw-5\charscalex100 191,000\par\pa
rd\li470\sb100\sl-322\slmult0\fi0 \up0 \expndtw-5\charscalex100 Less: Share ca

pital and Accum. other\par\pard\li470\sb33\sl-322\slmult0\fi883\tx9092 \up0 \exp

ndtw-5\charscalex100 comprehensive income ...\tab \up0 \expndtw-5\charscalex100
1,080,000\par\pard\li470\sb101\sl-322\slmult0\fi0\tx8937\tx9324 \up0 \expndtw-5\
charscalex100 Ending retained earnings ...\tab \up0 \expndtw-5\charscalex100 $\t
ab \up0 \expndtw-5\charscalex100 130,000\par\pard\li470\sb0\sl-322\slmult0\par\p
ard\li470\sb138\sl-322\slmult0\fi4 \up0 \expndtw-3\charscalex100 Note to instruc
tor: There is no dividends account. Thus, the 12/31/10 retained\par\pard\li470\s
b38\sl-322\slmult0\fi4 \up0 \expndtw-5\charscalex100 earnings balance already re
flects any dividends declared.\par\pard\li359\sb0\sl-322\slmult0\par\pard\li359\
sb321\sl-322\slmult0\fi0 \up0 \expndtw-2\charscalex100 EXERCISE 5-13 (15-20 minu
tes)\par\pard\sect\sectd\sbknone\cols2\colno1\colw8331\colsr160\colno2\colw3609\
colsr160\ql \li359\sb0\sl-322\slmult0 \par\pard\ql \li359\sb81\sl-322\slmult0\tx
1094\tx3724\tx4425\tx7089\tx7751 \up0 \expndtw-4\charscalex100 (a)\tab \up0 \exp
ndtw-4\charscalex100 4.\tab \up0 \expndtw-4\charscalex100 (f)\tab \up0 \expndtw4\charscalex100 1.\tab \up0 \expndtw-4\charscalex100 (k)\tab \up0 \expndtw-4\cha
rscalex100 1.\par\pard\ql \li359\sb95\sl-322\slmult0\tx1094\tx3724\tx4425\tx7089
\tx7751 \up0 \expndtw-4\charscalex100 (b)\tab \up0 \expndtw-4\charscalex100 3.\t
ab \up0 \expndtw-4\charscalex100 (g)\tab \up0 \expndtw-4\charscalex100 5.\tab \u
p0 \expndtw-4\charscalex100 (l)\tab \up0 \expndtw-4\charscalex100 2.\par\pard\ql
\li359\sb101\sl-322\slmult0\tx1094\tx3724\tx4425\tx7089\tx7751 \up0 \expndtw-4\
charscalex100 (c)\tab \up0 \expndtw-4\charscalex100 4.\tab \up0 \expndtw-4\chars
calex100 (h)\tab \up0 \expndtw-4\charscalex100 4.\tab \up0 \expndtw-4\charscalex
100 (m)\tab \up0 \expndtw-4\charscalex100 2.\par\pard\ql \li359\sb95\sl-322\slmu
lt0\tx1094\tx3724\tx4425 \up0 \expndtw-4\charscalex100 (d)\tab \up0 \expndtw-4\c
harscalex100 3.\tab \up0 \expndtw-4\charscalex100 (i)\tab \up0 \expndtw-4\charsc
alex100 5.\par\pard\ql \li359\sb101\sl-322\slmult0\tx1094\tx3724\tx4425 \up0 \ex
pndtw-4\charscalex100 (e)\tab \up0 \expndtw-4\charscalex100 1.\tab \up0 \expndtw
-4\charscalex100 (j)\tab \up0 \expndtw-4\charscalex100 4.\par\pard\ql \li388\sb0
\sl-230\slmult0 \par\pard\ql \li388\sb0\sl-230\slmult0 \par\pard\ql \li388\sb201
\sl-230\slmult0\tx1847 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20
5-32\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 20
11 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\no
supersub\cf2\f3\fs18 1/e, Solutions Manual\par\pard\column \ql \li8491\sb0\sl-2
07\slmult0 \par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-2
07\slmult0 \par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-2
07\slmult0 \par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-2
07\slmult0 \par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-2
07\slmult0 \par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-2
07\slmult0 \par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-2
07\slmult0 \par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li20\sb187\sl-2
07\slmult0 \up0 \expndtw-2\charscalex100 (For Instructor Use Only)
{\shp {\*\shpinst\shpleft360\shptop14692\shpright10440\shpbottom14712\shpfhdr0\s
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
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{\sp{\sn pVerticies}{\sv 8;4;(0,20);(1406,20);(1406,0);(0,0)}}
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}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
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}}
{\shp {\*\shpinst\shpleft8937\shptop4708\shpright10329\shpbottom4728\shpfhdr0\sh
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
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}}
{\shp {\*\shpinst\shpleft8937\shptop4684\shpright10329\shpbottom4704\shpfhdr0\sh
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,20);(1392,20);(1392,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
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}}
{\shp {\*\shpinst\shpleft8937\shptop5956\shpright10329\shpbottom5976\shpfhdr0\sh
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,20);(1392,20);(1392,0);(0,0)}}
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0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard
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...\tab \up0 \expndtw-4\charscalex100 (58,000)\par\pard\li355\sb95\sl-322\slmul
t0\fi468\tx9403 \up0 \expndtw-4\charscalex100 Net cash used by investing activit
ies ...\tab \up0 \expndtw-4\charscalex100 (43,000)\par\pard\li355\sb221\sl-322\s
lmult0\fi4 \up0 \expndtw-4\charscalex100 Cash flows from financing activities\pa
r\pard\li355\sb95\sl-322\slmult0\fi468\tx9405 \up0 \expndtw-4\charscalex100 Paym
ent of cash dividends ...\tab \up0 \expndtw-4\charscalex100 (50,000)\par\pard\li
355\sb101\sl-322\slmult0\fi4\tx9479 \up0 \expndtw-4\charscalex100 Net increase i
n cash ...\tab \up0 \expndtw-4\charscalex100 79,000\par\pard\li355\sb95\sl-322\s
lmult0\fi4\tx9477 \up0 \expndtw-4\charscalex100 Cash at beginning of year...\tab
\up0 \expndtw-4\charscalex100 78,000\par\pard\li355\sb101\sl-322\slmult0\fi4\tx
9057 \up0 \expndtw-4\charscalex100 Cash at end of year ...\tab \up0 \expndtw-4\c
harscalex100 W157,000\par\pard\li355\sb0\sl-322\slmult0\par\pard\li355\sb196\sl322\slmult0\fi4\tx3849 \up0 \expndtw-4\charscalex100 (b)\tab \up0 \expndtw-4\cha
rscalex100 Free Cash Flow Analysis\par\pard\sect\sectd\sbknone\cols2\colno1\colw
8331\colsr160\colno2\colw3609\colsr160\ql \li355\sb0\sl-322\slmult0 \par\pard\ql
\li355\sb23\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Net cash provided by o
perating activities ...\par\pard\ql \li360\sb100\sl-322\slmult0 \up0 \expndtw-7\
charscalex100 Less: Purchase of equipment ...\par\pard\ql \li1272\sb101\sl-322
\slmult0 \up0 \expndtw-4\charscalex100 Dividends...\par\pard\ql \li360\sb95\sl-3
22\slmult0 \up0 \expndtw-6\charscalex100 Free cash flow ...\par\pard\ql \li388\s
b0\sl-230\slmult0 \par\pard\ql \li388\sb0\sl-230\slmult0 \par\pard\ql \li388\sb1
63\sl-230\slmult0\tx1847 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs
20 5-34\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright
2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\
nosupersub\cf2\f3\fs18 1/e, Solutions Manual\par\pard\column \ql \li8491\sb0\sl
-322\slmult0 \par\pard\ql \li615\sb23\sl-322\slmult0 \up0 \expndtw-3\charscalex1
00 \ul0\nosupersub\cf7\f8\fs28 W172,000\par\pard\ql \li932\sb100\sl-322\slmult0
\up0 \expndtw-4\charscalex100 (58,000)\par\pard\ql \li934\sb101\sl-322\slmult0 \
up0 \expndtw-4\charscalex100 (50,000)\par\pard\ql \li591\sb95\sl-322\slmult0 \up
0 \expndtw-10\charscalex100 W 64,000\par\pard\ql \li8491\sb0\sl-207\slmult0 \p
ar\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207\slmult0 \p
ar\pard\ql \li20\sb21\sl-207\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupers
ub\cf2\f3\fs18 (For Instructor Use Only)
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22\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 516 (25-35 minutes) \par\pard\li1800\sb0\sl-322\slmult0\par\pard\li1800\sb117\sl322\slmult0\fi0\tx5059 \up0 \expndtw-4\charscalex100 (a)\tab \up0 \expndtw-4\cha
rscalex100 OROZCO CORPORATION\par\pard\li1800\sb76\sl-322\slmult0\fi3388 \up0 \e
xpndtw-4\charscalex100 Statement of Cash Flows\par\pard\li1800\sb81\sl-322\slmul
t0\fi2471 \up0 \expndtw-4\charscalex100 For the Year Ended December 31, 2010\par
\pard\li1800\sb259\sl-322\slmult0\fi0 \up0 \expndtw-4\charscalex100 Cash flows f
rom operating activities\par\pard\li1800\sb101\sl-322\slmult0\fi464\tx10631 \up0
\expndtw-4\charscalex100 Net income...\tab \up0 \expndtw-4\charscalex100 $105,0
00\par\pard\li1800\sb95\sl-322\slmult0\fi464 \up0 \expndtw-4\charscalex100 Adjus
tments to reconcile net income to net\par\pard\li1800\sb101\sl-322\slmult0\fi465
\up0 \expndtw-4\charscalex100 cash provided by operating activities:\par\pard\l
i1800\sb95\sl-322\slmult0\fi928\tldot\tx8894 \up0 \expndtw-4\charscalex100 Depre
ciation expense ...\tab \up0 \expndtw-4\charscalex100 $27,000\par\pard\li1800\sb
101\sl-322\slmult0\fi928\tldot\tx9206 \up0 \expndtw-4\charscalex100 Decrease in
inventory ...\tab \up0 \expndtw-4\charscalex100 9,000\par\pard\li1800\sb95\sl-32
2\slmult0\fi928\tldot\tx8956 \up0 \expndtw-4\charscalex100 Increase in accounts
receivable...\tab \up0 \expndtw-4\charscalex100 (16,000)\par\pard\li1800\sb101\s
l-322\slmult0\fi928\tldot\tx8957\tx11096 \up0 \expndtw-4\charscalex100 Decrease
in accounts payable...\tab \up0 \expndtw-4\charscalex100 (13,000)\tab \up0 \expn
dtw-4\charscalex100 7,000\par\pard\li1800\sb95\sl-322\slmult0\fi464\tx10631 \up0
\expndtw-4\charscalex100 Net cash provided by operating activities ...\tab \up0
\expndtw-4\charscalex100 $112,000\par\pard\li1800\sb101\sl-322\slmult0\fi0 \up0
\expndtw-4\charscalex100 Cash flows from investing activities\par\pard\li1800\s
b95\sl-322\slmult0\fi464\tldot\tx9052 \up0 \expndtw-4\charscalex100 Sale of land
...\tab \up0 \expndtw-4\charscalex100 39,000\par\pard\li1800\sb101\sl-322\slmult

0\fi464\tldot\tx8957 \up0 \expndtw-4\charscalex100 Purchase of equipment ...\tab

\up0 \expndtw-4\charscalex100 (70,000)\par\pard\li1800\sb95\sl-322\slmult0\fi46
4\tx10843 \up0 \expndtw-4\charscalex100 Net cash used by investing activities...
\tab \up0 \expndtw-4\charscalex100 (31,000)\par\pard\li1800\sb101\sl-322\slmult0
\fi0 \up0 \expndtw-4\charscalex100 Cash flows from financing activities\par\pard
\li1800\sb95\sl-322\slmult0\fi464\tx10844 \up0 \expndtw-4\charscalex100 Payment
of cash dividends ...\tab \up0 \expndtw-4\charscalex100 (40,000)\par\pard\li1800
\sb101\sl-322\slmult0\fi0\tx10924 \up0 \expndtw-4\charscalex100 Net increase in
cash...\tab \up0 \expndtw-4\charscalex100 41,000\par\pard\li1800\sb95\sl-322\slm
ult0\fi0\tx10922 \up0 \expndtw-4\charscalex100 Cash at beginning of year ...\tab
\up0 \expndtw-4\charscalex100 22,000\par\pard\li1800\sb101\sl-322\slmult0\fi0\t
x10613 \up0 \expndtw-4\charscalex100 Cash at end of year...\tab \up0 \expndtw-4\
charscalex100 $ 63,000\par\pard\li1800\sb110\sl-322\slmult0\fi0 \up0 \expndtw3\charscalex100 Noncash investing and financing activities were issue of ordinar
y shares to\par\pard\li1800\sb38\sl-322\slmult0\fi0 \up0 \expndtw-4\charscalex10
0 retire $50,000 of bonds outstanding.\par\pard\li1828\sb0\sl-207\slmult0\par\pa
rd\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\
sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207
\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\p
ar\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li
1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\s
l-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmu
lt0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pa
rd\li1828\sb60\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \expndtw-2\charscalex100 \
ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \
ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manu
al\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)\tab \up0 \expndtw
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olsr160\ql \li988\sb0\sl-322\slmult0 \par\pard\ql \li988\sb0\sl-322\slmult0 \par
\pard\ql \li988\sb48\sl-322\slmult0 \up0 \expndtw-4\charscalex100 =\par\pard\ql
\li988\sb0\sl-322\slmult0 \par\pard\ql \li988\sb0\sl-322\slmult0 \par\pard\ql \l
i988\sb205\sl-322\slmult0 \up0 \expndtw-4\charscalex100 =\par\pard\ql \li989\sb0
\sl-322\slmult0 \par\pard\ql \li989\sb0\sl-322\slmult0 \par\pard\ql \li989\sb47\
sl-322\slmult0 \up0 \expndtw-4\charscalex100 =\par\pard\column \ql \li1468\sb0\s
l-322\slmult0 \par\pard\ql \li120\sb211\sl-322\slmult0 \up0 \expndtw-4\charscale
x100 Net cash provided by operating activities\par\pard\ql \li1133\sb105\sl-322\
slmult0 \up0 \expndtw-4\charscalex100 Average current liabilities\par\pard\ql \l
i2251\sb0\sl-322\slmult0 \par\pard\ql \li903\sb100\sl-322\slmult0 \up0 \expndtw4\charscalex100 $112,000\par\pard\ql \li111\sb106\sl-322\slmult0 \up0 \expndtw-4
\charscalex100 ($34,000 + $47,000)/2\par\pard\ql \li359\sb0\sl-322\slmult0 \par\
pard\ql \li20\sb100\sl-322\slmult0 \up0 \expndtw-4\charscalex100 2.77 to 1 \par\
pard\sect\sectd\sbknone \li359\sb0\sl-322\slmult0\par\pard\li359\sb196\sl-322\sl
mult0\fi0 \up0 \expndtw-4\charscalex100 Cash debt coverage ratio =\par\pard\sect
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8\sb0\sl-322\slmult0 \par\pard\ql \li988\sb0\sl-322\slmult0 \par\pard\ql \li988\
sb32\sl-322\slmult0 \up0 \expndtw-4\charscalex100 =\par\pard\ql \li998\sb0\sl-32
2\slmult0 \par\pard\ql \li998\sb0\sl-322\slmult0 \par\pard\ql \li998\sb205\sl-32
2\slmult0 \up0 \expndtw-4\charscalex100 =\par\pard\ql \li988\sb0\sl-322\slmult0
\par\pard\ql \li988\sb0\sl-322\slmult0 \par\pard\ql \li988\sb42\sl-322\slmult0 \
up0 \expndtw-4\charscalex100 =\par\pard\column \ql \li1468\sb0\sl-322\slmult0 \p
ar\pard\ql \li120\sb196\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Net cash pr
ovided by operating activities\par\pard\ql \li1320\sb105\sl-322\slmult0 \up0 \ex
pndtw-4\charscalex100 Average total liabilities\par\pard\ql \li1535\sb0\sl-322\s
lmult0 \par\pard\ql \li187\sb95\sl-322\slmult0\tx1897 \up0 \expndtw-6\charscalex
100 $112,000 \ul0\nosupersub\cf11\f12\fs28 \ul0\nosupersub\cf7\f8\fs28 \tab \up
0 \expndtw-4\charscalex100 $184,000 + $247,000\par\pard\ql \li3135\sb110\sl-322\
slmult0 \up0 \expndtw-4\charscalex100 2\par\pard\ql \li1368\sb0\sl-322\slmult0 \
par\pard\ql \li20\sb95\sl-322\slmult0 \up0 \expndtw-4\charscalex100 0.52 to 1\pa
r\pard\ql \li359\sb0\sl-322\slmult0 \par\pard\ql \li359\sb0\sl-322\slmult0 \par\
pard\ql \li2415\sb196\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Free Cash Flo
w Analysis \par\pard\sect\sectd\sbknone \li359\sb0\sl-322\slmult0\par\pard\li359
\sb23\sl-322\slmult0\fi0\tx9105 \up0 \expndtw-3\charscalex100 Net cash provided
by operating activities ...\tab \up0 \expndtw-3\charscalex100 $112,000\par\pard\
sect\sectd\sbknone \li359\sb100\sl-322\slmult0\fi0\tx9312 \up0 \expndtw-3\charsc

alex100 Less: Purchase of equipment ...\tab \up0 \expndtw-3\charscalex100 (70,

000)\par\pard\sect\sectd\sbknone \li359\sb96\sl-322\slmult0\fi902\tx9313 \up0 \e
xpndtw-3\charscalex100 Dividends ...\tab \up0 \expndtw-3\charscalex100 (40,000)\
par\pard\sect\sectd\sbknone \li359\sb100\sl-322\slmult0\fi0\tx9173\tx9559 \up0 \
expndtw-3\charscalex100 Free cash flow ...\tab \up0 \expndtw-3\charscalex100 $\t
ab \up0 \expndtw-3\charscalex100 2,000\par\pard\sect\sectd\sbknone \li359\sb0\sl
-322\slmult0\par\pard\li359\sb148\sl-322\slmult0\fi9 \up0 \expndtw-2\charscalex1
00 Orozco has acceptable liquidity. Its financial flexibility is good. It might
be\par\pard\sect\sectd\sbknone \li359\sb38\sl-322\slmult0\fi0 \up0 \expndtw-2\ch
arscalex100 noted that it substantially reduced its long-term debt in 2010 which
will help\par\pard\sect\sectd\sbknone \li359\sb38\sl-322\slmult0\fi0 \up0 \expn
dtw-3\charscalex100 its financial flexibility.\par\pard\li388\sb0\sl-230\slmult0
\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li
388\sb0\sl-230\slmult0\par\pard\li388\sb140\sl-230\slmult0\fi0\tx1852\tx8491 \up
0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 5-36\tab \up0 \expndtw-2\
charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e,
Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)
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100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb314\sl-3
22\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 517 (30-35 minutes) \par\pard\li1800\sb0\sl-322\slmult0\par\pard\li1800\sb117\sl322\slmult0\fi0\tx5073 \up0 \expndtw-4\charscalex100 (a)\tab \up0 \expndtw-4\cha
rscalex100 CHEKOV CORPORATION\par\pard\li1799\sb76\sl-322\slmult0\fi3388 \up0 \e
xpndtw-4\charscalex100 Statement of Cash Flows\par\pard\li1799\sb81\sl-322\slmul
t0\fi2472 \up0 \expndtw-4\charscalex100 For the Year Ended December 31, 2010\par
\pard\li1799\sb192\sl-322\slmult0\fi0 \up0 \expndtw-4\charscalex100 Cash flows f
rom operating activities\par\pard\li1799\sb19\sl-322\slmult0\fi464\tx10679 \up0
\expndtw-4\charscalex100 Net income...\tab \up0 \expndtw-4\charscalex100 $55,000
\par\pard\li1799\sb19\sl-322\slmult0\fi464 \up0 \expndtw-4\charscalex100 Adjustm
ents to reconcile net income\par\pard\li1799\sb18\sl-322\slmult0\fi696 \up0 \exp
ndtw-4\charscalex100 to net cash provided by operating\par\pard\li1799\sb19\sl-3
22\slmult0\fi696 \up0 \expndtw-4\charscalex100 activities:\par\pard\li1799\sb19\
sl-322\slmult0\fi928\tldot\tx9124 \up0 \expndtw-4\charscalex100 Depreciation exp
ense ...\tab \up0 \expndtw-4\charscalex100 $13,000\par\pard\li1799\sb14\sl-322\s
lmult0\fi928\tldot\tx9436 \up0 \expndtw-4\charscalex100 Patent amortization...\t
ab \up0 \expndtw-4\charscalex100 2,500\par\pard\li1799\sb19\sl-322\slmult0\fi928
\tldot\tx9431 \up0 \expndtw-4\charscalex100 Loss on sale of equipment...\tab \up
0 \expndtw-4\charscalex100 3,000*\par\pard\li1799\sb18\sl-322\slmult0\fi928\tldo
t\tx9283 \up0 \expndtw-4\charscalex100 Increase in current liabilities ...\tab \
up0 \expndtw-4\charscalex100 13,000\par\pard\li1799\sb19\sl-322\slmult0\fi926\tl
dot\tx9202\tx10994 \up0 \expndtw-4\charscalex100 Increase in current assets (oth
er than cash)...\tab \up0 \expndtw-4\charscalex100 (25,000)\tab \up0 \expndtw-4\
charscalex100 6,500\par\pard\li1799\sb19\sl-322\slmult0\fi464\tx10838 \up0 \expn
dtw-4\charscalex100 Net cash provided by operating activities ...\tab \up0 \expn
dtw-4\charscalex100 61,500\par\pard\li1799\sb297\sl-322\slmult0\fi0 \up0 \expndt
w-4\charscalex100 Cash flows from investing activities\par\pard\li1799\sb19\sl-3
22\slmult0\fi464\tldot\tx9446 \up0 \expndtw-4\charscalex100 Sale of equipment ..
.\tab \up0 \expndtw-4\charscalex100 9,000\par\pard\li1799\sb19\sl-322\slmult0\fi
464\tldot\tx9201 \up0 \expndtw-4\charscalex100 Addition to building...\tab \up0
\expndtw-4\charscalex100 (27,000)\par\pard\li1799\sb14\sl-322\slmult0\fi464\tldo
t\tx9202 \up0 \expndtw-4\charscalex100 Investment in debt securities...\tab \up0
\expndtw-4\charscalex100 (16,000)\par\pard\li1799\sb19\sl-322\slmult0\fi464\tx1
0752 \up0 \expndtw-4\charscalex100 Net cash used by investing activities...\tab
\up0 \expndtw-4\charscalex100 (34,000)\par\pard\li1799\sb297\sl-322\slmult0\fi0
\up0 \expndtw-4\charscalex100 Cash flows from financing activities\par\pard\li17
99\sb19\sl-322\slmult0\fi464\tldot\tx9283 \up0 \expndtw-4\charscalex100 Issuance
of bonds ...\tab \up0 \expndtw-4\charscalex100 50,000\par\pard\li1799\sb19\sl-3
22\slmult0\fi464\tldot\tx9201 \up0 \expndtw-4\charscalex100 Payment of dividends
...\tab \up0 \expndtw-4\charscalex100 (25,000)\par\pard\li1799\sb18\sl-322\slmu
lt0\fi464\tldot\tx9202 \up0 \expndtw-4\charscalex100 Purchase of treasury shares
...\tab \up0 \expndtw-4\charscalex100 (11,000)\par\pard\li1799\sb19\sl-322\slmu
lt0\fi464\tx10849 \up0 \expndtw-4\charscalex100 Net cash provided by financing a
ctivities...\tab \up0 \expndtw-4\charscalex100 14,000\par\pard\li1799\sb19\sl-32
2\slmult0\fi0\tx10670 \up0 \expndtw-4\charscalex100 Net increase in cash...\tab
\up0 \expndtw-4\charscalex100 $41,500\ul0\super\cf20\f21\fs26\ul0\super\cf20\f21
\fs25 a\par\pard\li1799\sb0\sl-322\slmult0\par\pard\li1799\sb114\sl-322\slmult0\
fi0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 *[$9,000 - ($20,00
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00 \ul0\super\cf20\f21\fs26\ul0\super\cf20\f21\fs25 a\ul0\nosupersub\cf7\f8\fs28

An additional proof to arrive at the increase in cash is provided as follows:\p

ar\pard\sect\sectd\sbknone\cols2\colno1\colw8580\colsr160\colno2\colw3360\colsr1
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expndtw-4\charscalex100 Total current assets\u8212?end of period\par\pard\qj \li
1799\ri851\sb7\sl-360\slmult0 \up0 \expndtw-4\charscalex100 Total current assets
\u8212?beginning of period \up0 \expndtw-4\charscalex100 Increase in current ass
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ther than cash \up0 \expndtw-4\charscalex100 Increase in cash during year\par\pa
rd\column \ql \li8740\sb0\sl-322\slmult0 \par\pard\ql \li20\sb76\sl-322\slmult0
\up0 \expndtw-2\charscalex100 $301,500 [from part (b)]\par\pard\ql \li78\sb38\sl
-322\slmult0 \up0 \expndtw-4\charscalex100 (235,000)\par\pard\ql \li333\sb38\sl322\slmult0 \up0 \expndtw-4\charscalex100 66,500\par\pard\ql \li212\sb38\sl-322\
slmult0 \up0 \expndtw-3\charscalex100 (25,000)\par\pard\ql \li21\sb38\sl-322\slm
ult0 \up0 \expndtw-11\charscalex100 $ 41,500 \par\pard\sect\sectd\sbknone \li1
828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb185\
sl-207\slmult0\fi0\tx8467\tx11457 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\
cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\
cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \ex
pndtw-3\charscalex100 (For Instructor Use Only)\tab \up0 \expndtw-3\charscalex10
0 \ul0\nosupersub\cf4\f5\fs20 5-37
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100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb274\sl-32

2\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 5-1

7 (Continued) \par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\sb75\sl-322\slmu
lt0\fi0\tx3811 \up0 \expndtw-4\charscalex100 (b)\tab \up0 \expndtw-4\charscalex1
00 CHEKOV CORPORATION\par\pard\ql \li3331\ri4540\sb15\sl-400\slmult0\tx4147 \up0
\expndtw-4\charscalex100 Statement of Financial Position \line\tab \up0 \expndt
w-4\charscalex100 December 31, 2010 \par\pard\ql \li4943\sb225\sl-322\slmult0 \u
p0 \expndtw-4\charscalex100 Assets \par\pard\ql \li360\sb78\sl-322\slmult0 \up0
\expndtw-4\charscalex100 Non-currents assets \par\pard\li355\sb87\sl-322\slmult0
\fi391\tx9163 \up0 \expndtw-5\charscalex100 Long-term investments...\tab \up0 \e
xpndtw-5\charscalex100 $ 16,000\par\pard\li355\sb283\sl-322\slmult0\fi0 \up0 \
expndtw-5\charscalex100 Property, plant, and equipment\par\pard\li355\sb76\sl-32
2\slmult0\fi468\tx7785 \up0 \expndtw-5\charscalex100 Land ...\tab \up0 \expndtw5\charscalex100 $ 30,000\par\pard\li355\sb76\sl-322\slmult0\fi468\tldot\tx6364
\up0 \expndtw-5\charscalex100 Building ($120,000 + $27,000) ...\tab \up0 \expnd
tw-5\charscalex100 $147,000\par\pard\li355\sb77\sl-322\slmult0\fi469 \up0 \expnd
tw-5\charscalex100 Less: Accum. depreciation\par\pard\li355\sb81\sl-322\slmult
0\fi1367\tldot\tx6674\tx7939 \up0 \expndtw-5\charscalex100 ($30,000 + $4,000)...
\tab \up0 \expndtw-5\charscalex100 34,000\tab \up0 \expndtw-5\charscalex100 113,
000\par\pard\li355\sb76\sl-322\slmult0\fi469\tldot\tx6676 \up0 \expndtw-5\charsc
alex100 Equipment ($90,000 - $20,000) ...\tab \up0 \expndtw-5\charscalex100 70,0
00\par\pard\ql \li824\sb68\sl-322\slmult0 \up0 \expndtw-6\charscalex100 Less:
Accum. depreciation \par\pard\li355\sb90\sl-322\slmult0\fi1368\tldot\tx6674\tx80
95 \up0 \expndtw-4\charscalex100 ($11,000 - $8,000 + $9,000)...\tab \up0 \expndt
w-4\charscalex100 12,000\tab \up0 \expndtw-4\charscalex100 58,000\par\pard\li355
\sb76\sl-322\slmult0\fi928 \up0 \expndtw-4\charscalex100 Total property, plant,
and\par\pard\li355\sb77\sl-322\slmult0\fi1083\tx9316 \up0 \expndtw-4\charscalex1
00 equipment ...\tab \up0 \expndtw-4\charscalex100 201,000\par\pard\li355\sb283\
sl-322\slmult0\fi0 \up0 \expndtw-4\charscalex100 Intangible assets\par\pard\li35
5\sb76\sl-322\slmult0\fi391\tx9475 \up0 \expndtw-4\charscalex100 Patents ($40,00
0 - $2,500) ...\tab \up0 \expndtw-4\charscalex100 37,500\par\pard\li355\sb278\sl
-322\slmult0\fi386\tx9316 \up0 \expndtw-4\charscalex100 Total non-current assets
...\tab \up0 \expndtw-4\charscalex100 254,500\par\pard\li355\sb254\sl-322\slmul
t0\fi4\tx9308 \up0 \expndtw-4\charscalex100 Current assets ...\tab \up0 \expndtw
-4\charscalex100 301,500\ul0\super\cf20\f21\fs26\ul0\super\cf20\f21\fs25 b\par\p
ard\li1365\sb134\sl-322\slmult0\fi0\tx9163 \up0 \expndtw-5\charscalex100 \ul0\no
supersub\cf7\f8\fs28 Total assets ...\tab \up0 \expndtw-5\charscalex100 $556,000
\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li
388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-2
30\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\p
ar\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li38
8\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230
\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par
\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\
sb0\sl-230\slmult0\par\pard\li388\sb44\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \ex
pndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 5-38\tab \up0 \expndtw-2\chars
calex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solu
tions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)
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{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb274\sl-3
22\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 517 (Continued) \par\pard\li1799\sb320\sl-322\slmult0\fi3648 \up0 \expndtw-6\char
scalex100 Equity and Liabilities\par\pard\li1799\sb235\sl-322\slmult0\fi0 \up0 \
expndtw-6\charscalex100 Equity\par\pard\li1799\sb81\sl-322\slmult0\fi464\tldot\t
x9172 \up0 \expndtw-6\charscalex100 Share capital\u8212?ordinary ...\tab \up0 \e
xpndtw-6\charscalex100 $180,000\par\pard\li1799\sb77\sl-322\slmult0\fi465\tldot\
tx9482 \up0 \expndtw-6\charscalex100 Retained earnings ($44,000 + $55,000 - $25,
000) ...\tab \up0 \expndtw-6\charscalex100 74,000\par\pard\li1799\sb76\sl-322\sl

mult0\fi464\tldot\tx9481 \up0 \expndtw-6\charscalex100 Less: Treasury shares..

.\tab \up0 \expndtw-6\charscalex100 11,000\par\pard\li1799\sb81\sl-322\slmult0\f
i928\tx10612 \up0 \expndtw-6\charscalex100 Total shareholders\u8217? equity ...\
tab \up0 \expndtw-6\charscalex100 $243,000\par\pard\li1799\sb197\sl-322\slmult0\
fi0 \up0 \expndtw-6\charscalex100 Non-current liabilities\par\pard\li1799\sb196\
sl-322\slmult0\fi464\tldot\tx9172 \up0 \expndtw-6\charscalex100 Bonds payable ($
100,000 + $50,000)...\tab \up0 \expndtw-6\charscalex100 $150,000\par\pard\li1799
\sb201\sl-322\slmult0\fi0\tldot\tx9327 \up0 \expndtw-6\charscalex100 Current lia
bilities ($150,000 + $13,000) ...\tab \up0 \expndtw-6\charscalex100 163,000\par\
pard\li1799\sb77\sl-322\slmult0\fi928\tx10767 \up0 \expndtw-6\charscalex100 Tota
l liabilities ...\tab \up0 \expndtw-6\charscalex100 313,000\par\pard\li1799\sb71
\sl-322\slmult0\fi0\tx10612 \up0 \expndtw-6\charscalex100 Total equity and liabi
lities ...\tab \up0 \expndtw-6\charscalex100 $556,000\par\pard\ql \li5913\sb1\sl
-181\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf19\f20\fs18 Au:\ul0
\nosupersub\cf2\f3\fs18 Is it correct. Pls confirm \par\pard\qj \li1804\sb0\sl280\slmult0 \par\pard\qj\li1804\ri181\sb18\sl-280\slmult0 \up0 \expndtw-2\charsc
alex100 \ul0\super\cf20\f21\fs25 b\ul0\nosupersub\cf14\f15\fs24 The amount dete
rmined for current assets could be computed last and then is a \u8220?plug\u8221
? \line \up0 \expndtw-1\charscalex100 figure. That is, total liabilities and equ
ity is computed because information is available \line \up0 \expndtw-1\charscale
x100 to determine this amount. Because the total assets amount is the same as to
tal \par\pard\qj \li1939\ri183\sb1\sl-280\slmult0 \up0 \expndtw0\charscalex100 l
iabilities and equity amount, the amount of total assets is determined. Informat
ion is \line \up0 \expndtw-2\charscalex100 available to compute all the asset am
ounts except current assets and therefore current \line \up0 \expndtw0\charscale
x102 assets can be determined by deducting the total of all the other asset bala
nces from \line \up0 \expndtw0\charscalex102 the total asset balance (i.e., $556
,000 - $37,500 - $201,000 - $16,000). Another way to \line \up0 \expndtw0\charsc
alex100 compute this amount, given the information, is that beginning current as
sets plus the \line \up0 \expndtw0\charscalex100 $25,000 increase in current ass
ets other than cash plus the $41,500 increase in cash \line \up0 \expndtw0\chars
calex100 equals $301,500. \par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb
0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\s
lmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par
\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li18
28\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult
0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard
\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb
0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\s
lmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par
\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li18
28\sb0\sl-207\slmult0\par\pard\li1828\sb90\sl-207\slmult0\fi0\tx8467\tx11457 \up
0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley
& Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\
f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor
Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 5-39
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g261}{\bkmkend Pg261}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb274\sl-32
2\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 5-1
8 (25-35 minutes) \par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\sb118\sl-322
\slmult0\fi0\tx3455 \up0 \expndtw-4\charscalex100 (a)\tab \up0 \expndtw-4\charsc
alex100 MENACHEM CORPORATION\par\pard\li359\sb77\sl-322\slmult0\fi3388 \up0 \exp
ndtw-5\charscalex100 Statement of Cash Flows\par\pard\li359\sb76\sl-322\slmult0\
fi2472 \up0 \expndtw-5\charscalex100 For the Year Ended December 31, 2010\par\pa
rd\li359\sb197\sl-322\slmult0\fi0 \up0 \expndtw-5\charscalex100 Cash flows from
operating activities\par\pard\li359\sb38\sl-322\slmult0\fi464\tx9364 \dn3 \expnd
tw-5\charscalex100 Net income ...\tab \up0 \expndtw-5\charscalex100 \ul0\nosuper
sub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 34,000\par\pard\li359\sb38\
sl-322\slmult0\fi464 \up0 \expndtw-5\charscalex100 Adjustment to reconcile net i
ncome\par\pard\li359\sb38\sl-322\slmult0\fi696 \up0 \expndtw-5\charscalex100 to
net cash provided by operating activities:\par\pard\li359\sb38\sl-322\slmult0\fi
464\tldot\tx7473 \dn3 \expndtw-5\charscalex100 Depreciation ...\tab \up0 \expndt
w-5\charscalex100 \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs
28
6,000\par\pard\li359\sb38\sl-322\slmult0\fi464\tldot\tx7766 \dn3 \expndtw5\charscalex100 Increase in accounts payable...\tab \up0 \expndtw-5\charscalex10
0 5,000\par\pard\li359\sb38\sl-322\slmult0\fi464\tldot\tx7512\tx9557 \dn3 \expnd
tw-5\charscalex100 Increase in accounts receivable ...\tab \up0 \expndtw-5\chars
calex100 (18,000)\tab \up0 \expndtw-5\charscalex100 (7,000)\par\pard\li359\sb38\
sl-322\slmult0\fi464\tx9504 \dn3 \expndtw-5\charscalex100 Net cash provided by o
perating activities...\tab \up0 \expndtw-5\charscalex100 27,000\par\pard\li359\s
b239\sl-322\slmult0\fi0 \up0 \expndtw-5\charscalex100 Cash flows from Investing
activities\par\pard\li359\sb38\sl-322\slmult0\fi464\tx9403 \up0 \expndtw-5\chars
calex100 Purchase of equipment ...\tab \up0 \expndtw-5\charscalex100 (15,000)\pa
r\pard\li359\sb235\sl-322\slmult0\fi0 \up0 \expndtw-5\charscalex100 Cash flows f
rom financing activities\par\pard\li359\sb38\sl-322\slmult0\fi464\tldot\tx7612 \
dn3 \expndtw-5\charscalex100 Issuance of shares ...\tab \up0 \expndtw-5\charscal
ex100 20,000\par\pard\li359\sb38\sl-322\slmult0\fi464\tldot\tx7512 \dn3 \expndtw
-5\charscalex100 Payment of dividends ...\tab \up0 \expndtw-5\charscalex100 (23,
000)\par\pard\li359\sb38\sl-322\slmult0\fi464\tx9539 \dn3 \expndtw-5\charscalex1
00 Net cash used by financing activities...\tab \up0 \expndtw-5\charscalex100 (3
,000)\par\pard\li359\sb38\sl-322\slmult0\fi0\tx9638 \dn3 \expndtw-5\charscalex10
0 Net increase in cash ...\tab \up0 \expndtw-5\charscalex100 9,000\par\pard\li35
9\sb38\sl-322\slmult0\fi0\tx9485 \dn3 \expndtw-5\charscalex100 Cash at beginning
of year...\tab \up0 \expndtw-5\charscalex100 13,000\par\pard\li359\sb38\sl-322\
slmult0\fi0\tx9345 \dn3 \expndtw-5\charscalex100 Cash at end of year ...\tab \up
0 \expndtw-5\charscalex100 \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\
cf7\f8\fs28 22,000\par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\sb9\sl-322\s
lmult0\fi6181\tx9009 \up0 \expndtw-4\charscalex100 2010\tab \up0 \expndtw-4\char
scalex100 2009\par\pard\li360\sb38\sl-322\slmult0\fi0\tx5980\tx8390 \up0 \expndt
w-4\charscalex100 (b) Current ratio\tab \up0 \expndtw-4\charscalex100 \ul0\nosu
persub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 128,000\tab \up0 \expndt
w-4\charscalex100 \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs
28 101,000\par\pard\li5985\sb1\sl-297\slmult0\fi0\tx8395 \up0 \expndtw-8\charsca
lex100 \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28
20,00
0 = 6.4\tab \up0 \expndtw-8\charscalex100 \ul0\nosupersub\cf18\f19\fs28 \u8364?\
ul0\nosupersub\cf7\f8\fs28
15,000 = 6.73\par\pard\li360\sb0\sl-322\slmult0\pa
r\pard\li360\sb220\sl-322\slmult0\fi3403 \up0 \expndtw-5\charscalex100 Free Cash
Flow Analysis\par\pard\li360\sb163\sl-322\slmult0\fi0\tx9283 \up0 \expndtw-5\ch
arscalex100 Net cash provided by operating activities ...\tab \up0 \expndtw-5\ch
arscalex100 \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 27

,000\par\pard\li360\sb0\sl-317\slmult0\fi0\tx9403 \up0 \expndtw-5\charscalex100

Less: Purchase of equipment ...\tab \up0 \expndtw-5\charscalex100 (15,000)\par
\pard\li360\sb1\sl-322\slmult0\fi911\tx9404 \up0 \expndtw-5\charscalex100 Pay di
vidends...\tab \up0 \expndtw-5\charscalex100 (23,000)\par\pard\li360\sb0\sl-321\
slmult0\fi0\tx9264 \up0 \expndtw-5\charscalex100 Free cash flow ...\tab \up0 \ex
pndtw-5\charscalex100 \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f
8\fs28 (11,000)\par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\sb63\sl-322\slm
ult0\fi0 \up0 \expndtw0\charscalex100 (c) Although, Menachem\u8217?s current rat
io has declined from 2009 to 2010, it\par\pard\li360\sb1\sl-291\slmult0\fi475 \u
p0 \expndtw0\charscalex100 is still in excess of 6. It appears the comp
any has good liquidity.\par\pard\li360\sb3\sl-303\slmult0\fi475 \up0 \expndtw
-1\charscalex100 Financial flexibility is poor due to negative free cash flow.\p
ar\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li38
8\sb61\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosup
ersub\cf4\f5\fs20 5-40\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\
fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\
fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3
\charscalex100 (For Instructor Use Only)
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g262}{\bkmkend Pg262}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li3667\sb238\sl-4
14\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf6\f7\fs36 TIME AND PURP
OSE OF PROBLEMS \par\pard\ql \li1800\sb0\sl-253\slmult0 \par\pard\ql\li1800\sb24
6\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Probl
em 5-1 \ul0\nosupersub\cf9\f10\fs22 (Time 30-35 minutes) \par\pard\qj \li1800\
ri177\sb2\sl-260\slmult0 \up0 \expndtw-1\charscalex100 Purpose\u8212?to provide
the student with the opportunity to prepare a statement of financial position, g
iven a \up0 \expndtw-2\charscalex100 set of accounts. No monetary amounts are to
be reported. \par\pard\ql \li1800\sb0\sl-253\slmult0 \par\pard\ql\li1800\sb13\s
l-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Problem
5-2 \ul0\nosupersub\cf9\f10\fs22 (Time 35-40 minutes) \par\pard\qj \li1800\ri1
81\sb2\sl-260\slmult0 \up0 \expndtw0\charscalex105 Purpose\u8212?to provide the
student with the opportunity to prepare a complete statement of financial \up0
\expndtw0\charscalex100 position, involving dollar amounts. A unique feature of
this problem is that the student must solve for the \up0 \expndtw-1\charscalex1

00 retained earnings balance. \par\pard\ql \li1800\sb0\sl-253\slmult0 \par\pard\

ql\li1800\sb13\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\
f9\fs22 Problem 5-3 \ul0\nosupersub\cf9\f10\fs22 (Time 40-45 minutes) \par\par
d\qj \li1800\ri181\sb2\sl-260\slmult0 \up0 \expndtw0\charscalex100 Purpose\u8212
?to provide an opportunity for the student to prepare a statement of financial p
osition in good \up0 \expndtw0\charscalex100 form. Emphasis is given in this pro
blem to additional important information that should be disclosed. For \up0 \exp
ndtw0\charscalex100 example, an inventory valuation method, bank loans secured b
y long-term investments, and information \up0 \expndtw-1\charscalex100 related t
o the capital stock accounts must be disclosed. \par\pard\ql \li1800\sb0\sl-253\
slmult0 \par\pard\ql\li1800\sb13\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \u
l0\nosupersub\cf8\f9\fs22 Problem 5-4\ul0\nosupersub\cf9\f10\fs22
(Time 40-45
minutes) \par\pard\qj \li1800\ri181\sb2\sl-260\slmult0 \up0 \expndtw0\charscale
x103 Purpose\u8212?to provide the student with the opportunity to analyze a stat
ement of financial position and \up0 \expndtw0\charscalex103 correct it where ap
propriate. The statement of financial position as reported is incomplete, uses p
oor \up0 \expndtw-3\charscalex100 terminology, and is in error. A challenging pr
oblem. \par\pard\ql \li1800\sb0\sl-253\slmult0 \par\pard\ql\li1800\sb13\sl-253\s
lmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Problem 5-5\ul0
\nosupersub\cf9\f10\fs22
(Time 40-50 minutes) \par\pard\qj \li1800\ri178\sb2\
sl-260\slmult0 \up0 \expndtw0\charscalex100 Purpose\u8212?to provide the student
with the opportunity to prepare a statement of financial position in good \up0
\expndtw0\charscalex103 form. Additional information is provided on each asset a
nd liability category for purposes of preparing \up0 \expndtw-3\charscalex100 th
e statement of financial position. A challenging problem. \par\pard\ql \li1800\s
b0\sl-253\slmult0 \par\pard\ql\li1800\sb13\sl-253\slmult0 \up0 \expndtw-3\charsc
alex100 \ul0\nosupersub\cf8\f9\fs22 Problem 5-6\ul0\nosupersub\cf9\f10\fs22
(
Time 35-45 minutes) \par\pard\qj \li1800\ri178\sb2\sl-260\slmult0 \up0 \expndtw0
\charscalex102 Purpose\u8212?to provide the student with an opportunity to prepa
re a complete statement of cash flows. A \up0 \expndtw0\charscalex103 condensed
statement of financial position is also required. The student is also required t
o explain the \up0 \expndtw0\charscalex100 usefulness of the statement of cash f
lows. Because the textbook does not explain in Chapter 5 all of the \up0 \expndt
w0\charscalex100 steps involved in preparing the statement of cash flows, assign
ment of this problem is dependent upon \up0 \expndtw0\charscalex100 additional i
nstruction by the teacher or knowledge gained in elementary financial accounting
. \par\pard\ql \li1800\sb0\sl-253\slmult0 \par\pard\ql\li1800\sb13\sl-253\slmult
0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Problem 5-7\ul0\nosu
persub\cf9\f10\fs22
(Time 40-50 minutes) \par\pard\qj \li1800\ri189\sb2\sl-26
0\slmult0 \up0 \expndtw0\charscalex100 Purpose\u8212?to provide the student with
an opportunity to prepare a statement of financial position in good \up0 \expnd
tw-1\charscalex100 form and a more complex cash flow statement. \par\pard\li1828
\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-20
7\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\
par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\l
i1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\
sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slm
ult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\p
ard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828
\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-20
7\slmult0\par\pard\li1828\sb115\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \expndtw2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, In
c.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/
e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)\
tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 5-41
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l-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmu
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18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs
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bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb274\sl-3
22\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 PROBLEM 5-2
(Continued) \par\pard\li1800\sb0\sl-322\slmult0\par\pard\li1800\sb162\sl-322\sl
mult0\fi3595 \up0 \expndtw-4\charscalex100 Equity and Liabilities\par\pard\li180
0\sb81\sl-322\slmult0\fi0 \up0 \expndtw-4\charscalex100 Equity\par\pard\ql \li22
64\sb29\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Share capital \par\pard\ql
\li2728\ri5838\sb7\sl-360\slmult0 \up0 \expndtw-4\charscalex100 Share capital\u8
212?Preference \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf18\f19\fs28 \u836
4?\ul0\nosupersub\cf7\f8\fs28 10 par; 20,000 shares \up0 \expndtw-4\charscalex10
0 authorized, 15,000 \par\pard\li2728\sb41\sl-322\slmult0\fi0\tldot\tx7267 \up0
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d\qj \li2728\ri5111\sb0\sl-360\slmult0 \up0 \expndtw-4\charscalex100 Share capit
al\u8212?ordinary, \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\f

s28 1 par; \up0 \expndtw-4\charscalex100 400,000 shares authorized, \par\pard\li

2728\sb39\sl-322\slmult0\fi0\tldot\tx7548\tx9024 \up0 \expndtw-4\charscalex100 2
00,000 issued...\tab \up0 \expndtw-4\charscalex100 200,000\tab \up0 \expndtw-4\c
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,000)...\tab \up0 \expndtw-4\charscalex100 713,897\par\pard\li1800\sb38\sl-322\s
lmult0\fi928 \up0 \expndtw-4\charscalex100 Total shareholders\u8217? equity\par\
pard\li1800\sb38\sl-322\slmult0\fi1160\tx10502 \up0 \expndtw-4\charscalex100 (\u
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nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 3,440,953) ...\tab \
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sl-322\slmult0\fi0 \up0 \expndtw-4\charscalex100 Non-current liabilities\par\par
d\li1800\sb38\sl-322\slmult0\fi464 \up0 \expndtw-4\charscalex100 Unsecured notes
payable\par\pard\li1800\sb38\sl-322\slmult0\fi773\tldot\tx7315 \up0 \expndtw-4\
charscalex100 (long-term) ...\tab \up0 \expndtw-4\charscalex100 1,600,000\par\pa
rd\li1800\sb38\sl-322\slmult0\fi464\tldot\tx7545 \up0 \expndtw-4\charscalex100 B
onds payable ...\tab \up0 \expndtw-4\charscalex100 285,000\par\pard\li1800\sb38\
sl-322\slmult0\fi464\tldot\tx7547 \up0 \expndtw-4\charscalex100 Long-term rental
obligations...\tab \up0 \expndtw-4\charscalex100 480,000\par\pard\li1800\sb38\s
l-322\slmult0\fi1005\tx8932 \up0 \expndtw-4\charscalex100 Total non-current liab
ilities...\tab \up0 \expndtw-4\charscalex100 2,365,000\par\pard\li1800\sb158\sl322\slmult0\fi0 \up0 \expndtw-4\charscalex100 Current liabilities\par\pard\li180
0\sb38\sl-322\slmult0\fi464\tldot\tx7545 \up0 \expndtw-4\charscalex100 Notes pay
able to banks...\tab \up0 \expndtw-4\charscalex100 265,000\par\pard\li1800\sb38\
sl-322\slmult0\fi464\tldot\tx7545 \up0 \expndtw-4\charscalex100 Accounts payable
...\tab \up0 \expndtw-4\charscalex100 490,000\par\pard\li1800\sb38\sl-322\slmul
t0\fi464\tldot\tx7545 \up0 \expndtw-4\charscalex100 Payroll taxes payable...\tab
\up0 \expndtw-4\charscalex100 177,591\par\pard\li1800\sb38\sl-322\slmult0\fi464
\tldot\tx7704 \up0 \expndtw-4\charscalex100 Taxes payable...\tab \up0 \expndtw-4
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,000\par\pard\li1800\sb38\sl-322\slmult0\fi928\tx8933 \up0 \expndtw-4\charscalex
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\pard\li1800\sb38\sl-322\slmult0\fi928\tx10502 \up0 \expndtw-4\charscalex100 Tot
al liabilities ...\tab \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf18\f19\fs
28 \u8364?\ul0\nosupersub\cf7\f8\fs28 3,440,953\par\pard\li1800\sb33\sl-322\slmu
lt0\fi928\tx10502 \up0 \expndtw-4\charscalex100 Total equity and liabilities ...
\tab \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nos
upersub\cf7\f8\fs28 4,504,850\par\pard\ql \li5371\sb0\sl-207\slmult0 \par\pard\q
l\li5371\sb0\sl-207\slmult0 \par\pard\ql\li5371\sb175\sl-207\slmult0 \up0 \expnd
tw-4\charscalex100 \ul0\nosupersub\cf19\f20\fs18 Au:\ul0\nosupersub\cf2\f3\fs18
Is it correct. Pls confirm \par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\
sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207
\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\p
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\tx11457 \up0 \expndtw-2\charscalex100 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, So
lutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)\tab \
up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 5-45
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calex100 369,000\par\pard\li359\sb0\sl-322\slmult0\par\pard\li359\sb76\sl-322\sl
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\up0 \expndtw-5\charscalex100 41,000\par\pard\li359\sb38\sl-322\slmult0\fi928\tx
9429 \up0 \expndtw-5\charscalex100 Total current assets ...\tab \up0 \expndtw-5\
charscalex100 410,200\par\pard\li359\sb38\sl-322\slmult0\fi928\tx9043 \up0 \expn
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0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\l
i388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb136\sl-230\slmult
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John Wiley & Sons, Inc.
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8\sl-322\slmult0\fi464 \up0 \expndtw-5\charscalex100 8% bonds payable, due\par\p
ard\li1800\sb38\sl-322\slmult0\fi696\tx9158 \up0 \expndtw-5\charscalex100 Januar
y 1, 2021...\tab \up0 \expndtw-5\charscalex100 180,000\par\pard\li1800\sb0\sl-32
2\slmult0\par\pard\li1800\sb196\sl-322\slmult0\fi0 \up0 \expndtw-6\charscalex100
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harscalex100 Notes payable, secured by\par\pard\li1800\sb38\sl-322\slmult0\fi696
\tldot\tx7507 \up0 \expndtw-6\charscalex100 investments of $120,000 ...\tab \up0
\expndtw-6\charscalex100 $ 94,000\par\pard\li1800\sb38\sl-322\slmult0\fi464\t
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\up0 \expndtw-6\charscalex100 Accrued expenses ...\tab \up0 \expndtw-6\charscale
x100 49,200\par\pard\li1800\sb38\sl-322\slmult0\fi928\tx9159 \up0 \expndtw-6\cha
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liabilities ...\tab \up0 \expndtw-6\charscalex100 $1,154,200\par\pard\ql \li483
3\sb0\sl-207\slmult0 \par\pard\ql\li4833\sb0\sl-207\slmult0 \par\pard\ql\li4833\
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Au:\ul0\nosupersub\cf2\f3\fs18 Is it correct. Pls confirm \par\pard\li1828\sb0

\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\sl
mult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\
pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li182
8\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-2
07\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0
\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\
li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0
\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\sl
mult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\
pard\li1828\sb30\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \expndtw-2\charscalex100
Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18
IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\cha
rscalex100 (For Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosu
persub\cf4\f5\fs20 5-47
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m investments \par\pard\ql \li824\ri3712\sb14\sl-400\slmult0 \up0 \expndtw-4\cha
rscalex100 Assets allocated to trustee for \line \up0 \expndtw-4\charscalex100 e
xpansion: \par\pard\li360\sb79\sl-322\slmult0\fi464\tx7353\tx7895 \up0 \expndtw5\charscalex100 Cash in bank...\tab \up0 \expndtw-5\charscalex100 \tab \up0 \expn
dtw-5\charscalex100 70,000\par\pard\li360\sb76\sl-322\slmult0\fi541\tx7740\tx893
2\tx9319 \up0 \expndtw-5\charscalex100 Treasury notes, at fair value ...\tab \up
0 \expndtw-5\charscalex100 138,000\tab \up0 \expndtw-5\charscalex100 \tab \up0 \e
xpndtw-5\charscalex100 208,000\par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\
sb158\sl-322\slmult0\fi0 \up0 \expndtw-5\charscalex100 Property, plant, and equi
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2\slmult0\fi464\tldot\tx5817 \up0 \expndtw-5\charscalex100 Buildings ...\tab \up
0 \expndtw-5\charscalex100 1,640,000\par\pard\ql \li1288\sb63\sl-322\slmult0 \up0
\expndtw-6\charscalex100 Less: Accum. depreciation\u8212? \par\pard\li360\sb9
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dtw-5\charscalex100 Total current assets ...\tab \up0 \expndtw-5\charscalex100 6
58,000\par\pard\li360\sb81\sl-322\slmult0\fi928\tx8932 \up0 \expndtw-5\charscale

x100 Total assets ...\tab \up0 \expndtw-5\charscalex100 3,046,000\par\pard\li388\

sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\s
lmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\p
ard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb
0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slm
ult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb32\sl-230\slmult0\fi0\tx
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up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wil
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Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf
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1315\tx9253 \up0 \expndtw-5\charscalex100 (50,000 shares) ...\tab \up0 \expndtw5\charscalex100 87,000\par\pard\li1800\sb38\sl-322\slmult0\fi928\tx10382 \up0 \e
xpndtw-5\charscalex100 Total shareholders\u8217? equity ...\tab \up0 \expndtw-5\
charscalex100 1,801,000\par\pard\li1800\sb38\sl-322\slmult0\fi928\tx10769 \up0 \e
xpndtw-5\charscalex100 Minority interest...\tab \up0 \expndtw-5\charscalex100 57
0,000\par\pard\li1800\sb0\sl-322\slmult0\par\pard\li1800\sb76\sl-322\slmult0\fi0
\up0 \expndtw-5\charscalex100 Non-current liabilities\par\pard\li1800\sb38\sl-3
22\slmult0\fi541\tx10752 \up0 \expndtw-5\charscalex100 Notes payable...\tab \up0
\expndtw-4\charscalex100 500,000\ul0\super\cf20\f21\fs26\ul0\super\cf20\f21\fs2
5 a\par\pard\li1800\sb0\sl-322\slmult0\par\pard\li1800\sb110\sl-322\slmult0\fi0
\up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf7\f8\fs28 Current liabilities\pa
r\pard\li1800\sb71\sl-322\slmult0\fi465\tldot\tx7487 \up0 \expndtw-5\charscalex1
00 Notes payable\u8212?current installment...\tab \up0 \expndtw-5\charscalex100 1
00,000\par\pard\li1800\sb139\sl-322\slmult0\fi464\tldot\tx7797 \up0 \expndtw-5\c
harscalex100 Federal income taxes payable ...\tab \dn2 \expndtw-5\charscalex100
75,000\par\pard\li1800\sb139\sl-322\slmult0\fi928\tx9098 \dn3 \expndtw-5\charsca
lex100 Total current liabilities...\tab \up0 \expndtw-5\charscalex100 175,000\pa
r\pard\li1800\sb110\sl-322\slmult0\fi928\tx10759 \up0 \expndtw-5\charscalex100 T
otal liabilities ...\tab \up0 \expndtw-5\charscalex100 675,000\par\pard\li1800\s
b33\sl-322\slmult0\fi0\tx10372 \up0 \expndtw-5\charscalex100 Total equity and li
abilities ...\tab \up0 \expndtw-5\charscalex100 3,046,000\par\pard\ql \li5481\sb0
\sl-162\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf19\f20\fs18 Au:\
ul0\nosupersub\cf2\f3\fs18 Is it correct. Pls confirm \par\pard\qj \li1800\ri18
0\sb263\sl-360\slmult0 \up0 \expndtw0\charscalex103 \ul0\super\cf20\f21\fs25 a\u
l0\nosupersub\cf7\f8\fs28 600,000 - 100,000 (to reclassify the currently maturi
ng portion of the \up0 \expndtw-4\charscalex100 notes payable as a current liabi
lity.) \par\pard\qj \li1800\ri177\sb360\sl-360\slmult0 \up0 \expndtw-3\charscale
x100 \ul0\super\cf20\f21\fs26\ul0\super\cf20\f21\fs25 b\ul0\nosupersub\cf7\f8\fs
28 858,000 - 120,000 (to remove the value of goodwill from retained earnings. \up0
\expndtw-3\charscalex100 Note 2 indicates that retained earnings was credited.
Note that the goodwill \up0 \expndtw-4\charscalex100 account is also deleted.)
\par\pard\qj \li1799\ri177\sb360\sl-360\slmult0 \up0 \expndtw0\charscalex100 Not
e: As an alternate presentation, the cash restricted for plant expansion \up0 \e
xpndtw0\charscalex106 would be added to the general cash account and then subtra
cted. The \up0 \expndtw-4\charscalex100 amount reported in the investments secti
on would not change. \par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult
0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard
\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb162\sl-207\slmult0\fi0\tx8467\tx114
57 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John
Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersu
b\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Inst
ructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 5
-49
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\par\pard\ql\li3638\sb0\sl-322\slmult0 \par\pard\ql\li3638\sb114\sl-322\slmult0
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0\sl-320\slmult0\tx4147 \up0 \expndtw-4\charscalex100 Statement of Financial Pos
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4944\sb139\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Assets \par\pard\ql \li3
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dtw-6\charscalex100 (at fair value) ...\tab \up0 \expndtw-6\charscalex100 $270,0
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b0\sl-317\slmult0\fi464\tx8001 \up0 \expndtw-6\charscalex100 Land held for specu
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mult0\fi464\tx7844\tx9019\tx9406 \up0 \expndtw-6\charscalex100 Land held for fut
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pndtw-5\charscalex100 270,000\par\pard\li355\sb0\sl-317\slmult0\fi933 \up0 \expn
dtw-5\charscalex100 Total property, plant, and\par\pard\li355\sb1\sl-321\slmult0
\fi1165\tx9172 \up0 \expndtw-5\charscalex100 equipment ...\tab \up0 \expndtw-5\c
harscalex100 1,450,000\par\pard\li355\sb198\sl-322\slmult0\fi4 \up0 \expndtw-5\c
harscalex100 Intangible assets\par\pard\li355\sb0\sl-321\slmult0\fi469\tx7843 \u
p0 \expndtw-5\charscalex100 Franchise...\tab \up0 \expndtw-5\charscalex100 165,0
00\par\pard\li355\sb1\sl-322\slmult0\fi469\tx7844\tx9406 \up0 \expndtw-5\charsca
lex100 Goodwill...\tab \up0 \expndtw-5\charscalex100 100,000\tab \up0 \expndtw-5
\charscalex100 265,000\par\pard\li355\sb0\sl-322\slmult0\par\pard\li355\sb57\sl322\slmult0\fi0 \up0 \expndtw-5\charscalex100 Current assets\par\pard\li355\sb0\
sl-317\slmult0\fi469 \up0 \expndtw-5\charscalex100 Inventories, at lower of cost
\par\pard\li355\sb1\sl-321\slmult0\fi700\tx7843 \up0 \expndtw-5\charscalex100 (d
etermined using FIFO) or NRV...\tab \up0 \expndtw-5\charscalex100 180,000\par\pa
rd\li355\sb1\sl-322\slmult0\fi469\tldot\tx6283 \up0 \expndtw-5\charscalex100 Acc
ounts receivable ...\tab \up0 \expndtw-5\charscalex100 170,000\par\pard\li355\sb
0\sl-317\slmult0\fi933 \up0 \expndtw-5\charscalex100 Less: Allowance for doubt
ful\par\pard\li355\sb1\sl-321\slmult0\fi1833\tldot\tx6440\tx7843 \up0 \expndtw-5
\charscalex100 accounts...\tab \up0 \expndtw-5\charscalex100 10,000\tab \up0 \ex
pndtw-5\charscalex100 160,000\par\pard\li355\sb1\sl-322\slmult0\fi469\tx8001 \up

0 \expndtw-5\charscalex100 Trading securities (at fair value)...\tab \up0 \expnd

tw-5\charscalex100 80,000\par\pard\li355\sb0\sl-317\slmult0\fi468\tx7844 \up0 \e
xpndtw-5\charscalex100 Cash ...\tab \up0 \expndtw-5\charscalex100 150,000\par\pa
rd\li355\sb1\sl-321\slmult0\fi933\tx9405 \up0 \expndtw-5\charscalex100 Total cur
rent assets ...\tab \up0 \expndtw-5\charscalex100 570,000\par\pard\li355\sb1\sl322\slmult0\fi933\tx9019 \up0 \expndtw-5\charscalex100 Total assets ...\tab \up0
\expndtw-5\charscalex100 $3,115,000\par\pard\li388\sb0\sl-230\slmult0\par\pard\
li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb115\
sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\c
f4\f5\fs20 5-50\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Co
pyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IF
RS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charsc
alex100 (For Instructor Use Only)
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Kieso, \ul0\nosupersub\cf3\f4\fs1
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g274}{\bkmkend Pg274}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb274\sl-3
22\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 PROBLEM 5-6
(Continued) \par\pard\li1800\sb0\sl-322\slmult0\par\pard\li1800\sb75\sl-322\slm
ult0\fi0\tx5764 \up0 \expndtw-4\charscalex100 (b)\tab \up0 \expndtw-4\charscalex
100 LANSBURY INC.\par\pard\li1800\sb81\sl-322\slmult0\fi2971 \up0 \expndtw-4\cha
rscalex100 Statement of Financial Position\par\pard\li1800\sb77\sl-322\slmult0\f
i3787 \up0 \expndtw-4\charscalex100 December 31, 2010\par\pard\sect\sectd\sbknon
e\cols2\colno1\colw6507\colsr160\colno2\colw5433\colsr160\ql \li3369\sb153\sl-32
2\slmult0 \up0 \expndtw-4\charscalex100 Assets\par\pard\ql \li1800\sb96\sl-322\s
lmult0\tx4603 \up0 \expndtw-4\charscalex100 Investments\tab \up0 \expndtw-11\cha

rscalex100 $ 20,400 \up0 \expndtw-4\charscalex100 (1)\par\pard\ql \li1800\sb10

0\sl-322\slmult0\tx4915 \up0 \expndtw-4\charscalex100 Plant assets (net)\tab \up
0 \expndtw-4\charscalex100 70,000 \up0 \expndtw-4\charscalex100 (2)\par\pard\ql
\li1800\sb96\sl-322\slmult0\tx4912 \up0 \expndtw-4\charscalex100 Land\tab \up0 \
expndtw-4\charscalex100 88,000 \up0 \expndtw-4\charscalex100 (3)\par\pard\ql \li
1800\sb100\sl-322\slmult0\tx4915 \up0 \expndtw-7\charscalex100 Accounts receivab
le\tab \up0 \expndtw-4\charscalex100 41,600\par\pard\ql \li1800\sb96\sl-322\slmu
lt0\tx4912 \up0 \expndtw-4\charscalex100 Cash\tab \up0 \expndtw-4\charscalex100
32,000\par\pard\ql \li4608\sb100\sl-322\slmult0 \up0 \expndtw-4\charscalex100 $2
52,000\par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql \li1800\sb138\sl-322\
slmult0\tx2289 \up0 \expndtw-4\charscalex100 (1)\tab \up0 \expndtw0\charscalex10
0 $32,000 - ($15,000 - $3,400)\par\pard\ql \li1800\sb38\sl-322\slmult0\tx2289 \u
p0 \expndtw-4\charscalex100 (2)\tab \up0 \expndtw0\charscalex100 $81,000 - $11,0
00\par\pard\ql \li1800\sb38\sl-322\slmult0\tx2289 \up0 \expndtw-4\charscalex100
(3)\tab \up0 \expndtw-4\charscalex100 $40,000 + $18,000 + $30,000\par\pard\ql \l
i1800\sb38\sl-322\slmult0\tx2289 \up0 \expndtw-4\charscalex100 (4)\tab \up0 \exp
ndtw0\charscalex100 $41,000 - $16,000\par\pard\ql \li1800\sb38\sl-322\slmult0\tx
2289 \up0 \expndtw-4\charscalex100 (5)\tab \up0 \expndtw-4\charscalex100 $0 + $3
0,000\par\pard\ql \li1800\sb38\sl-322\slmult0\tx2289 \up0 \expndtw-4\charscalex1
00 (6)\tab \up0 \expndtw-4\charscalex100 $100,000 + $20,000\par\pard\ql \li1800\
sb38\sl-322\slmult0\tx2289 \up0 \expndtw-4\charscalex100 (7)\tab \up0 \expndtw-2
\charscalex100 $23,200 + $32,000 - $8,200\par\pard\column \ql \li1100\sb153\sl-3
22\slmult0 \up0 \expndtw-4\charscalex100 Equity and Liabilities\par\pard\ql \li2
0\sb96\sl-322\slmult0\tx3539\tx4849 \up0 \expndtw-4\charscalex100 Share capital\
u8212?ordinary\tab \up0 \expndtw-4\charscalex100 $120,000 \tab \up0 \expndtw-4\c
harscalex100 (6)\par\pard\ql \li20\sb100\sl-322\slmult0\tx3851\tx4849 \up0 \expn
dtw-4\charscalex100 Retained earnings\tab \up0 \expndtw-4\charscalex100 47,000 \
tab \up0 \expndtw-4\charscalex100 (7)\par\pard\ql \li20\sb96\sl-322\slmult0\tx38
51\tx4849 \up0 \expndtw-4\charscalex100 Long-term notes payable\tab \up0 \expndt
w-4\charscalex100 25,000 \tab \up0 \expndtw-4\charscalex100 (4)\par\pard\ql \li2
0\sb100\sl-322\slmult0\tx3850\tx4849 \up0 \expndtw-4\charscalex100 Bonds payable
\tab \up0 \expndtw-4\charscalex100 30,000 \tab \up0 \expndtw-4\charscalex100 (5)
\par\pard\ql \li20\sb96\sl-322\slmult0\tx3848 \up0 \expndtw-4\charscalex100 Acco
unts payable\tab \up0 \expndtw-4\charscalex100 30,000\par\pard\ql \li3533\sb100\
sl-322\slmult0 \up0 \expndtw-4\charscalex100 $252,000 \par\pard\sect\sectd\sbkno
ne \ql \li1800\sb0\sl-320\slmult0 \par\pard\ql\li1800\ri176\sb2\sl-320\slmult0\t
x2519\tx2519\tx2519\tx2519\tx2519\tx2519\tx2519\tx2519\tx2519\tx2519\tx2519\tx25
19\tx2519\tx2519 \up0 \expndtw0\charscalex100 (c)
Cash flow information is us
eful for assessing the amount, timing, and \line\tab \up0 \expndtw-3\charscalex1
00 uncertainty of future cash flows. For example, by showing the specific \line
\tab \up0 \expndtw0\charscalex104 inflows and outflows from operating activities
, investing activities, \line \tab \up0 \expndtw0\charscalex103 and financing ac
tivities, the user has a better understanding of the \line \tab \up0 \expndtw-6\
charscalex100 liquidity and financial flexibility of the enterprise. Similarly,
these reports \line \tab \up0 \expndtw-4\charscalex100 are useful in providing f
eedback about the flow of enterprise resources. \line \tab \up0 \expndtw0\charsc
alex101 This information should help users make more accurate predictions \line
\tab \up0 \expndtw0\charscalex106 of future cash flow. In addition, some individ
uals have expressed \line \tab \up0 \expndtw0\charscalex101 concern about the qu
ality of the earnings because the measurement \line \tab \up0 \expndtw-1\charsca
lex100 of the income depends on a number of accruals and estimates which \line \
tab \up0 \expndtw-1\charscalex100 may be somewhat subjective. As a result, the h
igher the ratio of cash \line \tab \up0 \expndtw-1\charscalex100 provided by o
perating activities to net income, the more comfort \line \tab \up0 \expn
dtw0\charscalex100 some users have in the reliability of the earnings. In this p
roblem the \line \tab \up0 \expndtw0\charscalex103 ratio of cash provided by ope
rating activities to net income is 60% \line \tab \up0 \expndtw-3\charscalex100
($19,200 $32,000). \par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-2
07\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0
\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb83\sl-207\slmult0\fi0\tx84

67\tx11457 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2

011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\n
osupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (
For Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f
5\fs20 5-53
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calex104 An analysis of Lansbury free cash flow indicates it is negative as show
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Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e,
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22\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 PROBLEM 5-7
(Continued)\par\pard\sect\sectd\sbknone\cols3\colno1\colw7706\colsr60\colno2\co
lw1564\colsr60\colno3\colw2720\colsr160\ql \li1800\sb0\sl-322\slmult0 \par\pard\
ql \li1800\sb239\sl-322\slmult0 \up0 \expndtw0\charscalex102 Its current cash de
bt coverage is 1.18 to 1\par\pard\column \ql \li7766\sb0\sl-322\slmult0 \par\par
d\ql \li20\sb43\sl-322\slmult0 \up0 \expndtw0\charscalex80 \ul0\nosupersub\cf50\
f51\fs28 \u-1813? \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf49\f50\fs28 \u
p0 \expndtw-6\charscalex100 41,200 \up0 \expndtw0\charscalex80 \ul0\nosupersub\c
f50\f51\fs28 \u-1802?\par\pard\ql \li20\sb94\sl-322\slmult0\tx379 \up0 \expndtw0
\charscalex80 \u-1812? \tab \up0 \expndtw-12\charscalex95 \ul0\nosupersub\cf49\f
50\fs28 35,000*\ul0\super\cf50\f51\fs41 \u-1801?\ul0\nosupersub\cf49\f50\fs28 .
\up0 \expndtw-4\charscalex100 \par\pard\column \ql \li9380\sb0\sl-322\slmult0 \pa
r\pard\ql \li20\sb239\sl-322\slmult0 \up0 \expndtw0\charscalex100 \ul0\nosupersu
b\cf7\f8\fs28 Overall, it appears \par\pard\sect\sectd\sbknone \qj \li1799\ri179
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s not very strong and overall financial flexibility is \up0 \expndtw-5\charscale
x100 strained. \par\pard\ql \li1799\sb282\sl-322\slmult0 \up0 \expndtw-6\charsca
lex100 *(30,000 + 40,000) 2 \par\pard\ql \li1799\sb0\sl-360\slmult0 \par\pard\ql\l
i1799\ri175\sb247\sl-360\slmult0\tx2519\tx2519\tx2519\tx2519\tx2519\tx2519\tx251
9\tx2519\tx2519\tx2519\tx2519\tx2519 \up0 \expndtw-3\charscalex100 (d)
This t
ype of information is useful for assessing the amount, timing, and \line\tab \up
0 \expndtw-5\charscalex100 uncertainty of future cash flows. For example, by sho
wing the specific \line \tab \up0 \expndtw-5\charscalex100 inflows and outflows
from operating activities, investing activities, and \line \tab \up0 \expndtw-3\
charscalex100 financing activities, the user has a better understanding of the l
iquidity \line \tab \up0 \expndtw0\charscalex100 and financial flexibility of th
e enterprise. Similarly, these reports are \line \tab \up0 \expndtw-1\charscalex
100 useful in providing feedback about the flow of enterprise resources. \line \
tab \up0 \expndtw-1\charscalex100 This information should help users make more a
ccurate predictions \line \tab \up0 \expndtw0\charscalex104 of future cash flow.
In addition, some individuals have expressed \line \tab \up0 \expndtw-2\charsca
lex100 concern about the quality of the earnings because the measurement \line \
tab \up0 \expndtw-3\charscalex100 of the income depends on a number of accruals
and estimates which \line \tab \up0 \expndtw-3\charscalex100 may be somewhat sub
jective. As a result, the higher the ratio of cash \line \tab \up0 \expndtw-6\ch
arscalex100 provided by operating activities to net income, the more comfort som
e \line \tab \up0 \expndtw-6\charscalex100 users have in the reliability of the
earnings. \par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0
\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\
li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0
\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\sl
mult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\
pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li182
8\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-2
07\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0
\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\
li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0
\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\sl
mult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\
pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li182
8\sb48\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \expndtw-2\charscalex100 \ul0\nosu
persub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosu

persub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \

up0 \expndtw-3\charscalex100 (For Instructor Use Only)\tab \up0 \expndtw-3\chars
calex100 \ul0\nosupersub\cf4\f5\fs20 5-57
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{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
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4\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf6\f7\fs36 TIME AND PURPO
SE OF CONCEPTS FOR ANALYSIS \par\pard\ql \li360\sb0\sl-253\slmult0 \par\pard\ql\
li360\sb226\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\
fs22 CA 5-1 \ul0\nosupersub\cf9\f10\fs22 (Time 20-25 minutes) \par\pard\qj \li
360\ri1616\sb2\sl-260\slmult0 \up0 \expndtw0\charscalex103 Purpose\u8212?to prov
ide a varied number of financial transactions and then determine how each of the
se \up0 \expndtw0\charscalex103 items should be reported in the financial statem
ents. Accounting changes, additional assessments of \up0 \expndtw0\charscalex104
income taxes, prior period adjustments, and changes in estimates are some of th
e financial transac\up0 \expndtw-3\charscalex100 tions presented. \par\pard\ql \
li360\sb0\sl-253\slmult0 \par\pard\ql\li360\sb13\sl-253\slmult0 \up0 \expndtw-3\
charscalex100 \ul0\nosupersub\cf8\f9\fs22 CA 5-2 \ul0\nosupersub\cf9\f10\fs22
(Time 25-30 minutes) \par\pard\qj \li360\ri1619\sb2\sl-260\slmult0 \up0 \expndtw
0\charscalex100 Purpose\u8212?to present the student with the opportunity to det
ermine whether certain accounts should be \up0 \expndtw0\charscalex100 classifie
d as current asset and current liability items. Borderline cases are included in
which the student \up0 \expndtw0\charscalex100 is required to state the reasons
for the questionable classifications. The number of items to be classified \up0
\expndtw0\charscalex100 is substantial and provides a good review to assess whe
ther students understand what items should be \up0 \expndtw-2\charscalex100 clas
sified in the current section of the statement of financial position. \par\pard\
ql \li360\sb0\sl-253\slmult0 \par\pard\ql\li360\sb13\sl-253\slmult0 \up0 \expndt
w-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 CA 5-3 \ul0\nosupersub\cf9\f10\fs
22 (Time 30-35 minutes) \par\pard\qj \li360\ri1620\sb2\sl-260\slmult0 \up0 \exp
ndtw0\charscalex100 Purpose\u8212?to present the asset section of a partial stat
ement of financial position that must be analyzed \up0 \expndtw0\charscalex102 t
o assess its deficiencies. Items such as improper classifications, terminology,
and disclosure must be \up0 \expndtw-3\charscalex100 considered. \par\pard\ql \l
i360\sb0\sl-253\slmult0 \par\pard\ql\li360\sb13\sl-253\slmult0 \up0 \expndtw-3\c
harscalex100 \ul0\nosupersub\cf8\f9\fs22 CA 5-4\ul0\nosupersub\cf9\f10\fs22
(
Time 20-25 minutes) \par\pard\qj \li360\ri1621\sb2\sl-260\slmult0 \up0 \expndtw0
\charscalex102 Purpose\u8212?to present a statement of financial position that m
ust be analyzed to assess its deficiencies. \up0 \expndtw-2\charscalex100 Items
such as improper classification, terminology, and disclosure must be considered.
\par\pard\ql \li360\sb0\sl-253\slmult0 \par\pard\ql\li360\sb13\sl-253\slmult0 \
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f9\f10\fs22
(Time 20-25 minutes) \par\pard\qj \li360\ri1624\sb2\sl-260\slmult
0 \up0 \expndtw0\charscalex103 Purpose\u8212?to present the student an ethical i
ssue related to the presentation of statement of financial \up0 \expndtw-2\chars
calex100 position information. The reporting involves \u8220?net presentation\u8
221? of property, plant and equipment. \par\pard\ql \li360\sb0\sl-253\slmult0 \p
ar\pard\ql\li360\sb13\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupers
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(Time 40-50 minutes) \par\p
ard\qj \li360\ri1619\sb2\sl-260\slmult0 \up0 \expndtw0\charscalex103 Purpose\u82
12?to present a cash flow statement that must be analyzed to explain differences
in cash flow \up0 \expndtw-2\charscalex100 and net income, and sources and uses
of cash flow and ways to improve cash flow. \par\pard\li388\sb0\sl-230\slmult0\
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\cf4\f5\fs20 5-58\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18
Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18
IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\char
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he balance in accumulated depreciation at the beginning of the year would be mad
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divided by the estimated remaining life. This is a change in \up0 \expndtw0\cha
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t0\tx2275 \up0 \expndtw-3\charscalex100 3. \tab \up0 \expndtw-1\charscalex100 Ge
nerally, an entry is made for a cash dividend on the date of declar
ation. The appropriate \par\pard\qj \li2275\ri180\sb0\sl-240\slmult0 \up0 \exp
ndtw0\charscalex107 entry would be a debit to Retained Earnings (or Dividends)
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\par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb129\sl-322\slmult
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Accounts receivable.\par\pard\ql \li2100\sb64\sl-253\slmult0 \up0 \expndtw-3\ch
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\sb69\sl-253\slmult0 \up0 \expndtw-3\charscalex100 accounts).\par\pard\ql \li210
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. \up0 \expndtw-3\charscalex100 Income taxes payable.\par\pard\qj \li21\ri1473\s
b0\sl-321\slmult0\tx213 \up0 \expndtw-3\charscalex100 Customers\u8217? advances
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p0 \expndtw-3\charscalex100 Accrued payroll.\par\pard\ql \li21\sb69\sl-253\slmul
t0 \up0 \expndtw-3\charscalex100 Notes payable.\par\pard\ql \li21\sb64\sl-253\sl
mult0 \up0 \expndtw-3\charscalex100 Accrued interest on bonds.\par\pard\ql \li20
\sb68\sl-253\slmult0 \up0 \expndtw-3\charscalex100 Accounts payable.\par\pard\ql
\li20\ri1529\sb17\sl-316\slmult0 \up0 \expndtw-3\charscalex100 Accrued interest
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\ul0\super\cf51\f52\fs19 1\ul0\nosupersub\cf9\f10\fs22 /\ul0\sub\cf51\f52\fs19 2
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sectd\sbknone \li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\
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pndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & So
ns, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs
18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use
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b227\sl-253\slmult0\fi0 \up0 \expndtw0\charscalex102 (\ul0\nosupersub\cf8\f9\fs2
2 Note to instructor:\ul0\nosupersub\cf9\f10\fs22 Allowance for doubtful accoun
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ult0\fi0 \up0 \expndtw0\charscalex101 would appear in the current asset section.
)\par\pard\li359\sb0\sl-322\slmult0\par\pard\li359\sb91\sl-322\slmult0\fi0 \up0
\expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs28 CA 5-3\par\pard\li359\sb215
\sl-253\slmult0\fi105\tx835 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf9\f1
0\fs22 1.\tab \up0 \expndtw-1\charscalex100 Minority interests should be shown u
nder equity as an addition to total shareholders\u8217? equity.\par\pard\li359\s
b189\sl-253\slmult0\fi105\tx835 \up0 \expndtw-2\charscalex100 2.\tab \up0 \expnd
tw-2\charscalex100 Trading securities should be reported at fair value, not cost
.\par\pard\li359\sb188\sl-253\slmult0\fi105\tx835 \up0 \expndtw-2\charscalex100
3.\tab \up0 \expndtw-1\charscalex100 Bad Debt Reserve is generally viewed an imp
roper terminology; Allowance for Doubtful Accounts\par\pard\li359\sb1\sl-237\slm
ult0\fi475 \up0 \expndtw-1\charscalex100 is considered more appropriate. The amo
unt of estimated uncollectibles should be disclosed.\par\pard\li359\sb187\sl-253
\slmult0\fi105\tx835 \up0 \expndtw-2\charscalex100 4.\tab \up0 \expndtw-1\charsc
alex100 Currents assets should be listed last and long-term investments should b
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mult0\fi105\tx835 \up0 \expndtw-2\charscalex100 5.\tab \up0 \expndtw-1\charscale
x100 Heading \u8220?Tangible assets\u8221? should be changed to \u8220?Property,
Plant and Equipment\u8221? also label for\par\pard\li359\sb1\sl-236\slmult0\fi4
75 \up0 \expndtw-1\charscalex100 corresponding \ul0\nosupersub\cf17\f18\fs22 \u8
364?\ul0\nosupersub\cf9\f10\fs22 630,000 should be changed to \u8220?net propert
y, plant, and equipment.\u8221?\par\pard\li359\sb192\sl-253\slmult0\fi105\tx835
\up0 \expndtw-2\charscalex100 6.\tab \up0 \expndtw-2\charscalex100 Land should n
ot be depreciated.\par\pard\li359\sb184\sl-253\slmult0\fi105\tx835 \up0 \expndtw
-2\charscalex100 7.\tab \up0 \expndtw-1\charscalex100 Buildings and equipment an
d their related accumulated depreciation balances should be separately\par\pard\
li359\sb1\sl-237\slmult0\fi475 \up0 \expndtw-2\charscalex100 disclosed.\par\pard
\li359\sb191\sl-253\slmult0\fi105\tx836 \up0 \expndtw-2\charscalex100 8.\tab \up
0 \expndtw-1\charscalex100 The valuation basis for shares should be disclosed (f
air value or equity) and the description should\par\pard\li359\sb1\sl-237\slmult
0\fi475 \up0 \expndtw-2\charscalex100 be Available for Sale Securities or Invest
ment in X Company.\par\pard\li359\sb192\sl-253\slmult0\fi105\tx835 \up0 \expndtw
-2\charscalex100 9.\tab \up0 \expndtw-1\charscalex100 Treasury shares are not an
asset and should be shown in the equity section as a deduction.\par\pard\li359\
sb184\sl-253\slmult0\fi0\tx835 \up0 \expndtw-2\charscalex100 10.\tab \up0 \expnd
tw-1\charscalex100 This land held for future factory site should be reported in
the long-term investments section (not with\par\pard\li359\sb1\sl-237\slmult0\fi
475 \up0 \expndtw-2\charscalex100 other assets.)\par\pard\li359\sb191\sl-253\slm
ult0\fi0\tx835 \up0 \expndtw-2\charscalex100 11.\tab \up0 \expndtw-2\charscalex1
00 Sinking fund should be reported in the long-term investments section.\par\par
d\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb71\sl-322\slmult0 \up0 \expn
dtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 CA 5-4 \par\pard\ql \li360\sb215
\sl-253\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf9\f10\fs22 Criti
cisms of the statement of financial position of the Rasheed Brothers Corporation
: \par\pard\ql \li465\ri1623\sb238\sl-240\slmult0\tx835\tx835 \up0 \expndtw0\cha
rscalex104 1. The basis for the valuation of short-term investments should be
shown. Short-term investments \line\tab \up0 \expndtw0\charscalex100 are valued
at fair value. In addition, they should be classified as either trading securiti
es, available-\line \tab \up0 \expndtw-3\charscalex100 for-sale securities, or h
eld-to-maturity securities. \par\pard\ql \li465\sb230\sl-253\slmult0 \up0 \expnd

tw-3\charscalex100 2. An allowance for doubtful accounts receivable is not ind

icated. \par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par
\pard\li388\sb130\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex100
\ul0\nosupersub\cf4\f5\fs20 5-60\tab \up0 \expndtw-2\charscalex100 \ul0\nosuper
sub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosuper
sub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0
\expndtw-3\charscalex100 (For Instructor Use Only)
{\shp {\*\shpinst\shpleft360\shptop14692\shpright10440\shpbottom14712\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g282}{\bkmkend Pg282}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb254\sl-3
22\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 CA 5-4 (Con
tinued) \par\pard\ql \li1905\sb0\sl-253\slmult0 \par\pard\ql\li1905\sb42\sl-253\
slmult0\tx2275 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf9\f10\fs22 3. \ta
b \up0 \expndtw-2\charscalex100 The basis for the valuation and the method of pr
icing for Merchandise Inventory are not indicated. \par\pard\ql \li1905\ri180\sb
238\sl-240\slmult0\tx2275\tx2275\tx2275\tx2275 \up0 \expndtw-3\charscalex100 4.
\tab \up0 \expndtw0\charscalex104 An investment in an associated company is not
ordinarily held to be sold within one year or the \line\tab \up0 \expndtw0\chars
calex104 operating cycle, whichever is longer. As such, this account should not
be classified as a current \line \tab \up0 \expndtw0\charscalex100 asset, but ra
ther should be included under the heading \u8220?Investments.\u8221? The basis o
f valuation of the \line \tab \up0 \expndtw-1\charscalex100 investment should be
shown. \par\pard\li1799\sb246\sl-253\slmult0\fi105\tx2275 \up0 \expndtw0\charsc
alex101 5.\tab \up0 \expndtw0\charscalex102 Current assets should be reported la
st under Assets, with Short-term investments and Cash listed\par\pard\li1799\sb1
\sl-237\slmult0\fi475 \up0 \expndtw0\charscalex101 after Supplies inventory.\par
\pard\li1799\sb230\sl-253\slmult0\fi105\tx2276 \up0 \expndtw0\charscalex101 6.\t
ab \up0 \expndtw0\charscalex102 Treasury shares is not an asset. It should be pr
esented as a deduction in the equity section of the\par\pard\li1799\sb1\sl-237\s
lmult0\fi475 \up0 \expndtw0\charscalex102 statement of financial position. The c
lass of stock, number of shares, and basis of valuation should\par\pard\li1799\s
b1\sl-240\slmult0\fi475 \up0 \expndtw0\charscalex101 be indicated.\par\pard\li17
99\sb230\sl-253\slmult0\fi105\tx2275 \up0 \expndtw0\charscalex101 7.\tab \up0 \e
xpndtw0\charscalex102 Buildings and land should be segregated. Accumulated
Depreciation should be shown as a\par\pard\li1799\sb1\sl-237\slmult0\fi47
5 \up0 \expndtw0\charscalex101 subtraction from the Buildings account only.\par\
pard\li1799\sb230\sl-253\slmult0\fi105\tx2275 \up0 \expndtw0\charscalex101 8.\ta
b \up0 \expndtw0\charscalex102 Cash restricted for plant expansion would be more
appropriately shown under the heading of\par\pard\li1799\sb1\sl-237\slmult0\fi4
75 \up0 \expndtw0\charscalex101 \u8220?Investments.\u8221?\par\pard\li1799\sb230
\sl-253\slmult0\fi105\tx2275 \up0 \expndtw0\charscalex101 9.\tab \up0 \expndtw0\
charscalex102 Equity should be reported before liabilities and current liabiliti
es should be reported after the non-\par\pard\li1799\sb1\sl-237\slmult0\fi475 \u
p0 \expndtw0\charscalex101 current liabilities.\par\pard\li1799\sb230\sl-253\slm
ult0\fi0\tx2275 \up0 \expndtw0\charscalex101 10.\tab \up0 \expndtw0\charscalex10
2 Unrealized Gains on Available-for-Sale Investments should be appropriat
ely reported as\par\pard\li1799\sb1\sl-237\slmult0\fi475 \up0 \expndtw0\charsc

alex102 accumulated other comprehensive income in the equity section. The use of
the term deferred\par\pard\li1799\sb1\sl-240\slmult0\fi475 \up0 \expndtw0\chars
calex101 credits is inappropriate.\par\pard\li1799\sb230\sl-253\slmult0\fi0\tx22
75 \up0 \expndtw0\charscalex101 11.\tab \up0 \expndtw0\charscalex102 Bonds Payab
le are inadequately disclosed. The interest rate, interest payment dates, and ma
turity\par\pard\li1799\sb1\sl-237\slmult0\fi475 \up0 \expndtw0\charscalex101 dat
e should be indicated.\par\pard\ql \li1799\sb214\sl-253\slmult0\tx2275 \up0 \exp
ndtw-3\charscalex100 12. \tab \up0 \expndtw0\charscalex103 Additional disclosure
relative to the Share Capital\u8212?Ordinary account is needed. This disclosure
\par\pard\ql \li2275\sb1\sl-237\slmult0 \up0 \expndtw-2\charscalex100 should in
clude the number of shares authorized, issued, and outstanding. \par\pard\ql \li
1799\sb230\sl-253\slmult0\tx2275 \up0 \expndtw-3\charscalex100 13. \tab \up0 \ex
pndtw0\charscalex102 Cash Dividends Declared should be disclosed on the retained
earnings statement as a reduction \par\pard\qj \li2275\ri184\sb0\sl-240\slmult0
\up0 \expndtw0\charscalex100 of retained earnings. Dividends Payable, in
the amount of $8,000, should be shown on the \line \up0 \expndtw0\charsc
alex100 statement of financial position among the current liabilities, assuming
payment has not occurred. \par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql\l
i1800\sb89\sl-322\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\f
s28 CA 5-5 \par\pard\li1800\sb231\sl-253\slmult0\fi0\tx2275 \up0 \expndtw0\chars
calex100 \ul0\nosupersub\cf9\f10\fs22 1.\tab \up0 \expndtw0\charscalex100 The et
hical issues involved are integrity and honesty in financial reporting, full dis
closure, and the\par\pard\li1800\sb1\sl-237\slmult0\fi475 \up0 \expndtw0\charsca
lex100 accountant\u8217?s professionalism.\par\pard\ql \li1800\sb214\sl-253\slmu
lt0\tx2275 \up0 \expndtw-3\charscalex100 2. \tab \up0 \expndtw0\charscalex102 Wh
ile presenting property, plant, and equipment net of depreciation on the stateme
nt of financial \par\pard\qj \li2275\ri180\sb0\sl-240\slmult0 \up0 \expndtw0\cha
rscalex100 position may be acceptable, it is inappropriate to attempt t
o hide information from financial \line \up0 \expndtw0\charscalex100 stateme
nt users. Information must be useful, and the presentation Keene is considering
would not \line \up0 \expndtw0\charscalex106 be. Users would not grasp the age o
f plant assets and the company\u8217?s need to concentrate its \line \up0 \expnd
tw0\charscalex100 future cash outflows on replacement of these assets. This info
rmation could be provided in a note \line \up0 \expndtw0\charscalex100 disclosur
e. \par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pa
rd\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\
sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207
\slmult0\par\pard\li1828\sb201\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \expndtw-2
\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc
.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e
, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)\t
ab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 5-61
{\shp {\*\shpinst\shpleft1800\shptop14692\shpright11880\shpbottom14712\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 576}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(576,20);(576,0);(0,0)}}

{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}

}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g283}{\bkmkend Pg283}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb254\sl-32
2\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 CA 5-5 (Cont
inued) \par\pard\qj \li835\ri1621\sb226\sl-240\slmult0 \up0 \expndtw0\charscalex
102 \ul0\nosupersub\cf9\f10\fs22 Because of the significant impact on the financ
ial statements of the depreciation method(s) used, \up0 \expndtw-3\charscalex100
the following disclosures should be made. \par\pard\ql \li835\sb110\sl-253\slmu
lt0 \up0 \expndtw-1\charscalex100 a.
Balances of major classes of depreciable
assets, by nature and function. \par\pard\ql \li835\sb1\sl-237\slmult0 \up0 \ex
pndtw-1\charscalex100 b.
Accumulated depreciation, either by major classes of
depreciable assets or in total. \par\pard\ql \li835\sb3\sl-237\slmult0\tx1310 \
up0 \expndtw-3\charscalex100 c. \tab \up0 \expndtw0\charscalex102 A general desc
ription of the method or methods used in computing depreciation with respect \pa
r\pard\ql \li1310\sb3\sl-237\slmult0 \up0 \expndtw-3\charscalex100 to major clas
ses of depreciable assets. \par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\l
i360\sb91\sl-322\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs
28 CA 5-6 \par\pard\ql \li360\sb215\sl-253\slmult0 \up0 \expndtw-3\charscalex100
\ul0\nosupersub\cf9\f10\fs22 Date \par\pard\ql \li360\ri4726\sb238\sl-240\slmul
t0 \up0 \expndtw-3\charscalex100 President Kappeler, CEO \line \up0 \expndtw-3\c
harscalex100 Kappeler Corporation \line \up0 \expndtw-3\charscalex100 125 Wall S
treet \par\pard\ql \li360\sb3\sl-237\slmult0 \up0 \expndtw-3\charscalex100 Middl
eton, Kansas 67458 \par\pard\ql \li360\sb230\sl-253\slmult0 \up0 \expndtw-3\char
scalex100 Dear Mr. Kappeler: \par\pard\qj \li360\ri1621\sb238\sl-240\slmult0 \up
0 \expndtw0\charscalex100 I have good news and bad news about the financial stat
ements for the year ended December 31, 2010. \line \up0 \expndtw0\charscalex102
The good news is that net income of $100,000 is close to what you predicted in t
he strategic plan last \line \up0 \expndtw0\charscalex103 year, indicating stron
g performance this year. The bad news is that the cash balance is seriously low.
\line \up0 \expndtw0\charscalex102 Enclosed is the Statement of Cash Flows, whi
ch best illustrates how both of these situations occurred \line \up0 \expndtw-3\
charscalex100 simultaneously. \par\pard\qj \li360\ri1622\sb160\sl-240\slmult0 \u
p0 \expndtw0\charscalex100 If you look at the operating activities, you can see
that no cash was generated by operations due to the \up0 \expndtw0\charscalex107
increase in accounts receivable and inventory and reduction in accounts payable
. In effect, these \up0 \expndtw0\charscalex100 events caused net cash flow prov
ided by operating activities to be lower than net income; they reduced \up0 \exp
ndtw-3\charscalex100 your cash balance by $116,000. \par\pard\qj \li360\ri1620\s
b160\sl-240\slmult0 \up0 \expndtw0\charscalex107 The corporation made significan
t investments in equipment and land. These were paid from cash \up0 \expndtw0\ch
arscalex100 reserves. These purchases used 75% of the company\u8217?s cash. In a
ddition, the redemption of the bonds \up0 \expndtw0\charscalex100 improved the e
quity of the corporation and reduced interest expense. However, it also used 25%
of the \up0 \expndtw0\charscalex100 corporation\u8217?s cash. It is normal to u
se cash for investing and financing activities. But when cash is used, \up0 \exp
ndtw-3\charscalex100 it must also be replenished. \par\pard\qj \li360\ri1620\sb1
60\sl-240\slmult0 \up0 \expndtw0\charscalex108 Operations normally provide the c
ash for investing and financing activities. Since there is a finite \up0 \expndt
w0\charscalex102 amount of assets to sell and funds to borrow or raise from the
sale of capital stock, operating activities \up0 \expndtw0\charscalex106 are the
only renewable source of cash. That is why it is important to keep the operatin
g cash flows \up0 \expndtw-3\charscalex100 positive. Cash management requires ca
reful and continuous planning. \par\pard\qj \li360\ri1618\sb160\sl-240\slmult0 \

up0 \expndtw0\charscalex102 There are several possible remedies for the current
cash problem. First, prepare a detailed analysis of \line \up0 \expndtw0\charsca
lex102 monthly cash requirements for the next year. Second, investigate the chan
ges in accounts receivable \line \up0 \expndtw0\charscalex100 and inventory and
work to return them to more normal levels. Third, look for more favorable terms
with \line \up0 \expndtw0\charscalex105 suppliers to allow the accounts payable
to increase without loss of discounts or other costs. Finally, \line \up0 \expnd
tw0\charscalex100 since the land represents a long-term commitment without immed
iate plans for use, consider shopping \line \up0 \expndtw0\charscalex102 for a l
ow interest loan to finance the acquisition for a few years and return the cash
balance to a more \line \up0 \expndtw-3\charscalex100 normal level. \par\pard\qj
\li360\ri1624\sb160\sl-240\slmult0 \up0 \expndtw0\charscalex102 If you have add
itional questions or need one of our staff to address this problem, please conta
ct me at \up0 \expndtw-3\charscalex100 your convenience. \par\pard\ql \li360\sb2
30\sl-253\slmult0 \up0 \expndtw-3\charscalex100 Sincerely yours, \par\pard\ql \l
i360\sb0\sl-253\slmult0 \par\pard\ql\li360\sb134\sl-253\slmult0 \up0 \expndtw-3\
charscalex100 Partner in Charge \par\pard\li388\sb0\sl-230\slmult0\par\pard\li38
8\sb160\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosu
persub\cf4\f5\fs20 5-62\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3
\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4
\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw3\charscalex100 (For Instructor Use Only)
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g284}{\bkmkend Pg284}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li4171\sb336\sl-3
68\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf10\f11\fs32 FINANCIAL R
EPORTING PROBLEM \par\pard\qj \li1800\sb0\sl-360\slmult0 \par\pard\qj\li1800\sb0
\sl-360\slmult0 \par\pard\qj\li1800\ri176\sb99\sl-360\slmult0\tx2519 \up0 \expnd
tw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 (a)
M&S could have adopted the
account form or report form. M&S uses the \line\tab \up0 \expndtw-5\charscalex1
00 report form. \par\pard\ql \li1800\ri178\sb360\sl-360\slmult0\tx2519\tx2519 \u
p0 \expndtw0\charscalex100 (b)
The techniques of disclosing pertinent informa
tion include (1) paren-\line\tab \up0 \expndtw0\charscalex100 thetical explanati
ons, and (2) cross-reference and contra items. M&S \line \tab \up0 \expndtw0\cha
rscalex100 uses parenthetical explanations. \par\pard\ql \li1800\ri176\sb360\sl360\slmult0\tx2519\tx2519\tx2519\tx2519\tx2519\tx2519 \up0 \expndtw-7\charscalex
100 (c)
Investments are reported on M&S\u8217?s statement of financial
position as \line\tab \up0 \expndtw-5\charscalex100 non-current assets. Note
1 (Accounting Policies) states that Investments \line \tab \up0 \expndtw0\charsc
alex102 are classified as either available-for-sale, fair value through profit o
r \line \tab \up0 \expndtw0\charscalex100 loss, or held to maturity. These secur
ities are valued at fair value. On \line \tab \up0 \expndtw-2\charscalex100 29 M
arch 2008, M&S had negative working capital (current assets less \line \tab \up0
\expndtw-4\charscalex100 than current liabilities) of 807.2 million. On 3
1 March 2007, M&S\u8217?s \line \tab \up0 \expndtw-6\charscalex100 negative w
orking capital was 759.8 million. \par\pard\qj \li1800\ri180\sb360\sl-360\slmult0
\tx2519 \up0 \expndtw0\charscalex104 (d)
The following table summarizes M&S\u

8217?s cash flows from operating, \line\tab \up0 \expndtw-4\charscalex100 invest

ing, and financing activities in 2007 and 2008 (in millions). \par\pard\li2563\s
b0\sl-322\slmult0\par\pard\li2563\sb95\sl-322\slmult0\fi6486\tx10489 \up0 \expnd
tw-4\charscalex100 2008\tab \up0 \expndtw-4\charscalex100 2007\par\pard\li2563\s
b47\sl-322\slmult0\fi0\tx8778\tx10257 \up0 \expndtw-4\charscalex100 Net cash pro
vided by operating activities\tab \up0 \expndtw-4\charscalex100 1,069.8\tab \up0
\expndtw-4\charscalex100 1,292.5\par\pard\li2563\sb48\sl-322\slmult0\fi0\tx9110\
tx10530 \up0 \expndtw-4\charscalex100 Net cash used in investing activities\tab
\up0 \expndtw-4\charscalex100 (966.2)\tab \up0 \expndtw-4\charscalex100 (650.8)\
par\pard\li2563\sb48\sl-322\slmult0\fi0\tx9269\tx10531 \up0 \expndtw-4\charscale
x100 Net cash used in financing activities\tab \up0 \expndtw-4\charscalex100 (34
.2)\tab \up0 \expndtw-4\charscalex100 (875.6)\par\pard\qj \li2428\sb0\sl-360\slm
ult0 \par\pard\qj\li2428\ri178\sb13\sl-360\slmult0 \up0 \expndtw-3\charscalex100
M&S\u8217?s net cash provided by operating activities decreased by 17%
\up0 \expndtw0\charscalex102 from 2007 to 2008. Changes in accounts payable and
in accrued and \up0 \expndtw-1\charscalex100 other liabilities is added to net
income because these changes reduce \up0 \expndtw-1\charscalex100 income but not
cash flow. \par\pard\ql \li1800\sb272\sl-322\slmult0\tx2428\tx3158 \up0 \expndt
w-4\charscalex100 (e) \tab \up0 \expndtw-4\charscalex100 1. \tab \up0 \expndtw0\
charscalex104 Net Cash Provided by Operating Activities Average Current \par\pa
rd\ql \li3158\sb38\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Liabilities = Cu
rrent Cash Debt Ratio \par\pard\ql \li6235\sb0\sl-322\slmult0 \par\pard\ql\li623
5\sb76\sl-322\slmult0 \up0 \expndtw-4\charscalex100 (1,988.9 + 1,606.2) \par\pard\
li4665\sb0\sl-252\slmult0\fi0\tx9148 \up0 \expndtw-3\charscalex100 1,069.8 \tab \u
p0 \expndtw-3\charscalex100 = 0.60:1\par\pard\ql \li7492\sb0\sl-238\slmult0 \up0
\expndtw-4\charscalex100 2 \par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\
sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb207\sl-2
07\slmult0\fi0\tx8467\tx11457 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\
f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\
f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndt
w-3\charscalex100 (For Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \u
l0\nosupersub\cf4\f5\fs20 5-63
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g285}{\bkmkend Pg285}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb254\sl-32
2\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 FINANCIAL RE
PORTING PROBLEM (Continued) \par\pard\li988\sb0\sl-322\slmult0\par\pard\li988\sb
86\sl-322\slmult0\fi0\tx1708 \up0 \expndtw0\charscalex100 2.\tab \up0 \expndtw0\
charscalex100 Net Cash Provided by Operating Activities Average Total\pa
r\pard\li988\sb38\sl-322\slmult0\fi719 \up0 \expndtw0\charscalex100 Liabilities
= Cash Debt Coverage Ratio\par\pard\ql \li4795\sb0\sl-322\slmult0 \par\pard\ql\l
i4795\sb66\sl-322\slmult0 \up0 \expndtw-4\charscalex100 (5,197.0 + 3,732.8) \par\p
ard\li3225\sb0\sl-252\slmult0\fi0\tx7708 \up0 \expndtw-3\charscalex100 1,069.8 \ta
b \up0 \expndtw-3\charscalex100 = 0.24:1\par\pard\ql \li6052\sb0\sl-238\slmult0
\up0 \expndtw-4\charscalex100 2 \par\pard\li988\sb288\sl-322\slmult0\fi0\tx1708
\up0 \expndtw-5\charscalex100 3.\tab \up0 \expndtw-5\charscalex100 Net cash prov
ided by operating activities less capital expenditures\par\pard\li988\sb38\sl-32
2\slmult0\fi719 \up0 \expndtw-5\charscalex100 and dividends\par\pard\li988\sb0\s
l-322\slmult0\par\pard\li988\sb76\sl-322\slmult0\fi719\tx9216 \up0 \expndtw-5\ch
arscalex100 Net cash provided by operating activities ...\tab \up0 \expndtw-5\ch
arscalex100 1,069.8\par\pard\li988\sb38\sl-322\slmult0\fi720\tldot\tx8054 \up0 \e
xpndtw-5\charscalex100 Less: Capital expenditures ...\tab \up0 \expndtw-5\char
scalex100 924.6\par\pard\li988\sb38\sl-322\slmult0\fi1622\tldot\tx8209\tx9370 \up
0 \expndtw-5\charscalex100 Dividends ...\tab \up0 \expndtw-5\charscalex100 343.6
\tab \up0 \expndtw-5\charscalex100 1,268.2\par\pard\li988\sb38\sl-322\slmult0\fi
720\tx9221 \up0 \expndtw-5\charscalex100 Free cash flow ...\tab \up0 \expndtw-5\
charscalex100 (198.4)\par\pard\qj \li1708\ri1574\sb348\sl-360\slmult0 \up0 \ex
pndtw0\charscalex100 M&S\u8217?s financial position appears adequate. Over 20% o
f its total \up0 \expndtw0\charscalex104 liabilities can be covered by the curre

nt year\u8217?s operating cash \up0 \expndtw0\charscalex100 flow and its free ca

sh flow position indicates it is easily meeting \up0 \expndtw0\charscalex100 its
capital investment demands from current free cash flow. \up0 \expndtw0\
charscalex101 However, free cash flow is not sufficient to pay the current level
\up0 \expndtw-4\charscalex100 of dividends. \par\pard\li388\sb0\sl-230\slmult0\
par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li3
88\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-23
0\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\pa
r\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388
\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\
slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\
pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\s
b0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\sl
mult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pa
rd\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0
\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb152\sl-230\sl
mult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs2
0 5-64\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2
011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\n
osupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (
For Instructor Use Only)
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100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
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bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li4343\sb336\sl-3

68\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf10\f11\fs32 COMPARATIVE
ANALYSIS CASE \par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb0\s
l-322\slmult0 \par\pard\ql\li1800\sb126\sl-322\slmult0 \up0 \expndtw-3\charscale
x100 \ul0\nosupersub\cf7\f8\fs28 (a) Both Cadbury and Nestl use the report form
. \par\pard\ql \li1800\sb0\sl-360\slmult0 \par\pard\ql\li1800\ri176\sb7\sl-360\s
lmult0\tx2428\tx2428 \up0 \expndtw-2\charscalex100 (b) Cadbury had a negative
working capital of 753 million (2,635 million -\line \tab \up0 \expndtw-3\charscal
ex100 3,888 million); Nestl had a negative working capital of CHF175 million \line
\tab \up0 \expndtw-4\charscalex100 CHF33,048 million - CHF33,223 million). \par
\pard\ql \li1800\ri174\sb360\sl-360\slmult0\tx2428\tx2428\tx2428\tx2428 \up0 \ex
pndtw0\charscalex100 (c) The most significant difference relates to intangible
assets. Nestl has \line\tab \up0 \expndtw-3\charscalex100 Goodwill and Other
Intangible Assets of CHF37,504 million (35% of \line \tab \up0 \expndtw-2\
charscalex100 assets); Cadbury has Goodwill and Intangible Assets of 3,973 milli
on \line \tab \up0 \expndtw-2\charscalex100 (or 45% of assets). Nestl carries muc
h higher levels of property, plant, \line \tab \up0 \expndtw-3\charscalex100 and
equipment. Nestl also has higher Trade and Other Receivables. \par\pard\ql \li18
00\ri176\sb320\sl-360\slmult0\tx2428\tx2428\tx2428\tx2428 \up0 \expndtw0\charsca
lex100 (d) Cadbury has decreased net cash provided by operating activities fro
m \line\tab \up0 \expndtw0\charscalex100 2007 to 2008 by 343 million or 42%. N
estl has decreased net cash \line \tab \up0 \expndtw-3\charscalex100 provided by
operating activities by CHF2,676 million or 20%. Both com-\line \tab \up0 \expnd
tw0\charscalex105 panies have unfavorable trends in the generation of internal f
unds \line \tab \up0 \expndtw-4\charscalex100 from operations. \par\pard\ql \li1
800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb130\sl-322\slmult0 \up0 \expndtw0\c
harscalex100 (e) Cadbury \par\pard\ql \li2519\sb0\sl-322\slmult0 \par\pard\ql\
li2519\sb196\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Current Cash Debt Rati
o\par\pard\sect\sectd\sbknone\cols2\colno1\colw3944\colsr160\colno2\colw7996\col
sr160\ql \li2860\sb0\sl-322\slmult0 \par\pard\ql \li2860\sb0\sl-322\slmult0 \par
\pard\ql \li2860\sb16\sl-322\slmult0 \up0 \expndtw-2\charscalex100 469 \par\pard\c
olumn \ql \li4104\sb0\sl-322\slmult0 \par\pard\ql \li20\sb199\sl-322\slmult0 \up
0 \expndtw-4\charscalex100 3,388 + 4,614\par\pard\ql \li2472\sb0\sl-252\slmult0 \u
p0 \expndtw-4\charscalex100 = 0.12:1\par\pard\ql \li951\sb0\sl-252\slmult0 \up0
\expndtw-4\charscalex100 2 \par\pard\sect\sectd\sbknone \ql \li2520\sb0\sl-322\s
lmult0 \par\pard\ql\li2520\sb111\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Ca
sh Debt Coverage Ratio\par\pard\sect\sectd\sbknone\cols2\colno1\colw3958\colsr16
0\colno2\colw7982\colsr160\ql \li2860\sb0\sl-322\slmult0 \par\pard\ql \li2860\sb
0\sl-322\slmult0 \par\pard\ql \li2860\sb24\sl-322\slmult0 \up0 \expndtw-2\charsc
alex100 469 \par\pard\column \ql \li4118\sb0\sl-322\slmult0 \par\pard\ql \li20\sb2
06\sl-322\slmult0 \up0 \expndtw-4\charscalex100 5,361 + 7,165\par\pard\ql \li2492\
sb0\sl-252\slmult0 \up0 \expndtw-4\charscalex100 = 0.07:1\par\pard\ql \li951\sb0
\sl-252\slmult0 \up0 \expndtw-4\charscalex100 2 \par\pard\sect\sectd\sbknone \li
1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\s
l-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmu
lt0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pa
rd\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb49\sl-207\slmult0\fi0\tx8467\tx11
457 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 Joh
n Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupers
ub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Ins
tructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20
5-65
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ANALYSIS CASE (Continued) \par\pard\ql \li1079\sb318\sl-322\slmult0 \up0 \expndt
w-3\charscalex100 ( millions) \par\pard\ql \li1079\sb0\sl-320\slmult0 \up0 \expnd
tw-4\charscalex100 Free cash flow \par\pard\li1636\sb14\sl-322\slmult0\fi0\tx958
0 \up0 \expndtw-5\charscalex100 Net cash provided by operating activities ...\ta
b \up0 \expndtw-5\charscalex100 469\par\pard\li1636\sb0\sl-317\slmult0\fi0\tx972
5 \up0 \expndtw-5\charscalex100 Capital expenditures ...\tab \up0 \expndtw-5\cha
rscalex100 (500)\par\pard\li1636\sb1\sl-322\slmult0\fi0\tx9730 \up0 \expndtw-5\c
harscalex100 Dividends ...\tab \up0 \expndtw-5\charscalex100 (295)\par\pard\li16
36\sb0\sl-321\slmult0\fi0\tx9575 \up0 \expndtw-5\charscalex100 Free cash flow ..
.\tab \up0 \expndtw-5\charscalex100 (326)\par\pard\ql \li1080\ri3350\sb101\sl-640
\slmult0 \up0 \expndtw-6\charscalex100 Cadbury\u8217?s free cash flow is (326). \
line \up0 \expndtw-6\charscalex100 Nestl \par\pard\ql \li1080\sb263\sl-322\slmult
0 \up0 \expndtw-4\charscalex100 Current Cash Debt Ratio \par\pard\ql \li3028\sb3
18\sl-322\slmult0 \up0 \expndtw-4\charscalex100 CHF33,223 + CHF43,326\par\pard\s
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\colw5673\colsr160\ql \li1180\sb0\sl-252\slmult0 \up0 \expndtw-3\charscalex100 C
HF10,763 \par\pard\column \ql \li20\sb78\sl-252\slmult0 \up0 \expndtw-4\charscale
x100 2\par\pard\column \ql \li20\sb0\sl-252\slmult0 \up0 \expndtw-4\charscalex10
0 = 0.28:1 \par\pard\sect\sectd\sbknone \ql \li1080\sb0\sl-322\slmult0 \par\pard
\ql\li1080\sb7\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Cash Debt Coverage R
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118\sb120\sl-322\slmult0 \up0 \expndtw-3\charscalex100 CHF10,763 \par\pard\ql \li
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p0 \expndtw-4\charscalex100 CHF51,299 + CHF60,585\par\pard\ql \li1527\sb9\sl-322
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\tx8923 \up0 \expndtw-6\charscalex100 operating activities ...\tab \up0 \expndtw
-6\charscalex100 CHF10,763\par\pard\li1636\sb0\sl-322\slmult0\fi0\tx9551 \up0 \e
xpndtw-6\charscalex100 Less: Capital spending...\tab \up0 \expndtw-6\charscale
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rscalex100 Dividends ...\tab \up0 \expndtw-6\charscalex100 (4,573)\par\pard\li16
36\sb58\sl-322\slmult0\fi0\tx8928 \up0 \expndtw-6\charscalex100 Free cash flow .
..\tab \up0 \expndtw-6\charscalex100 CHF 1,321\par\pard\li1080\sb0\sl-322\slmu
lt0\par\pard\li1080\sb115\sl-322\slmult0\fi0 \up0 \expndtw-1\charscalex100 Nestl
also is using significant cash balances to purchase treasury\par\pard\li1080\sb0
\sl-321\slmult0\fi0 \up0 \expndtw-1\charscalex100 shares CHF8,696 million).\par\
pard\li1080\sb318\sl-322\slmult0\fi0 \up0 \expndtw-1\charscalex100 Both companie
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ult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\par
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Kieso, \ul0\nosupersub\cf3\f4\fs18 IFR
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
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68\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf10\f11\fs32 FINANCIAL S
TATEMENT ANALYSIS CASE 1 \par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql\li
1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb106\sl-322\slmult0\tx2519 \up0 \ex
pndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 (a) \tab \up0 \expndtw-5\chars
calex100 These accounts are shown in the order in which Cathay Pacific actually
\par\pard\ql \li2519\sb38\sl-322\slmult0 \up0 \expndtw-9\charscalex100 presented
the accounts. The order shown may be modified somewhat. \par\pard\ql \li2510\sb
0\sl-322\slmult0 \par\pard\ql\li2510\sb76\sl-322\slmult0 \up0 \expndtw-4\charsca
lex100 NON-CURRENT ASSETS AND LIABILITIES \par\pard\ql \li2510\sb38\sl-322\slmul
t0 \up0 \expndtw-4\charscalex100 Fixed assets \par\pard\ql \li2510\sb38\sl-322\s
lmult0 \up0 \expndtw-4\charscalex100 Intangible assets \par\pard\ql \li2510\sb38
\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Investments in associates \par\par
d\ql \li2510\sb38\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Other long-term r
eceivables and investments \par\pard\ql \li2510\sb0\sl-322\slmult0 \par\pard\ql\
li2510\sb76\sl-322\slmult0 \up0 \expndtw-4\charscalex100 LONG-TERM LIABILITIES \
par\pard\ql \li2510\sb38\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Deferred t
axation \par\pard\ql \li2510\sb38\sl-322\slmult0 \up0 \expndtw-4\charscalex100 R
etirement benefit obligations \par\pard\ql \li2510\sb0\sl-322\slmult0 \par\pard\
ql\li2510\sb76\sl-322\slmult0 \up0 \expndtw-4\charscalex100 NET NON-CURRENT ASSE
TS \par\pard\ql \li2510\sb0\sl-360\slmult0 \par\pard\ql\li2510\ri4603\sb7\sl-360
\slmult0 \up0 \expndtw-4\charscalex100 CURRENT ASSETS AND LIABILITIES \up0 \expn
dtw-4\charscalex100 Trade and other receivables \line \up0 \expndtw-4\charscalex
100 Liquid funds \par\pard\qj \li2510\ri4495\sb360\sl-360\slmult0 \up0 \expndtw4\charscalex100 Current portion of long-term liabilities \up0 \expndtw-4\charsca
lex100 Trade and other payables \par\pard\qj \li2510\ri5113\sb0\sl-360\slmult0 \
up0 \expndtw-4\charscalex100 Unearned transportation revenue \up0 \expndtw-4\cha
rscalex100 Taxation \par\pard\ql \li2510\sb0\sl-322\slmult0 \par\pard\ql\li2510\
sb70\sl-322\slmult0 \up0 \expndtw-4\charscalex100 CAPITAL AND RESERVES \par\pard
\qj \li2510\ri5406\sb7\sl-360\slmult0 \up0 \expndtw-4\charscalex100 Share capita
l\u8212?ordinary shares \up0 \expndtw-4\charscalex100 Reserves \par\pard\qj \li2
510\ri3365\sb0\sl-360\slmult0 \up0 \expndtw-4\charscalex100 Funds attributable t
o owners of Cathay Pacific \up0 \expndtw-4\charscalex100 Minority interests \par
\pard\li1800\sb0\sl-322\slmult0\par\pard\li1800\sb70\sl-322\slmult0\fi0\tx2520 \
up0 \expndtw-2\charscalex100 (b)\tab \up0 \expndtw-2\charscalex100 When Cathay p
assengers purchase tickets for future flights, Cash and\par\pard\li1800\sb38\sl322\slmult0\fi719 \up0 \expndtw-4\charscalex100 Unearned Transportation Revenue
are affected. Both of these accounts\par\pard\li1800\sb38\sl-322\slmult0\fi719 \
up0 \expndtw-2\charscalex100 balances would increase when passengers purchase ti
ckets prior to\par\pard\li1800\sb38\sl-322\slmult0\fi719 \up0 \expndtw-2\charsca
lex100 their flight.\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-2
07\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb16\sl-207\slmult
0\fi0\tx8467\tx11457 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 C
opyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 I
FRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\chars
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100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li2078\sb356\sl-3
68\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf10\f11\fs32 FINANCIAL S
TATEMENT ANALYSIS CASE 2 \par\pard\ql \li360\sb0\sl-360\slmult0 \par\pard\ql\li3
60\sb0\sl-360\slmult0 \par\pard\ql\li360\ri1510\sb19\sl-360\slmult0\tx988\tx988\
tx988\tx988\tx988\tx988 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf7\f8\fs2
8 (a) The raw materials price increase is not a required disclosure. However,
\line\tab \up0 \expndtw-5\charscalex100 the company might well want to inform sh
areholders in the management \line \tab \up0 \expndtw0\charscalex101 discussion
and analysis section, especially as a means for company \line \tab \up0 \expndtw
0\charscalex101 management to point out an area of success. If the company had n
ot \line \tab \up0 \expndtw-1\charscalex100 been able to successfully meet the c
hallenge, then the reporting in the \line \tab \up0 \expndtw-4\charscalex100 dis
cussion and analysis section would be for the purpose of explaining \line \tab \
up0 \expndtw-4\charscalex100 poorer than expected operating results. \par\pard\q
l \li360\ri1507\sb360\sl-360\slmult0\tx988\tx988\tx988\tx988\tx988 \up0 \expndtw
-4\charscalex100 (b) The information in item (2) should be reported as follows
: The $4,000,000 \line\tab \up0 \expndtw-2\charscalex100 outstanding should, of
course, be included in the statement of financial \line \tab \up0 \expndtw-3\cha
rscalex100 position as a part of liabilities (current or non-current, depending
on the \line \tab \up0 \expndtw-7\charscalex100 terms of the loan). The fact tha
t an additional $11,000,000 or so is available \line \tab \up0 \expndtw-7\charsc
alex100 for borrowing should be disclosed in the notes to the financial statemen
ts, \line \tab \up0 \expndtw-7\charscalex100 as also should the fact that the lo
an is based on the accounts receivable. \par\pard\li388\sb0\sl-230\slmult0\par\p
ard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb
0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slm
ult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\par
d\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\
sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmul
t0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\
li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl
-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0
\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li
388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-2
30\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\p
ar\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li38
8\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230
\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb182\sl-230\slmult0\f
i0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 5-68\
tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 Joh
n Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupers
ub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Ins

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68\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf10\f11\fs32 FINANCIAL S
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Working Capital, Current Ratio\par\pard\li1800\sb316\sl-322\slmult0\fi719 \up0 \
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322\sl-322\slmult0\fi719\tx7559 \up0 \expndtw-3\charscalex100 Working Capital\ta
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ult0\fi720 \up0 \expndtw-3\charscalex100 With off-balance sheet commitments\par\
pard\li1800\sb322\sl-322\slmult0\fi720 \up0 \expndtw-3\charscalex100 Off-balance
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b\cf7\f8\fs28 1,466 (\ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8
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x103 Without information on off-balance sheet commitments, an analyst \up0 \expn

dtw0\charscalex100 would overstate Dior\u8217?s liquidity, as measured by workin
g capital and \up0 \expndtw0\charscalex100 the current ratio. \par\pard\ql \li17
85\sb317\sl-322\slmult0\tx2520\tx3241 \up0 \expndtw-3\charscalex100 (b) \tab \up
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alysis in Part (a), Dior has a pretty good liquidity \par\pard\qj \li3239\ri180\
sb17\sl-300\slmult0 \up0 \expndtw-3\charscalex100 cushion. It would be able to p
ay a loan of up to \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\f
s28 1,923 million, if \up0 \expndtw-3\charscalex100 due in one year. \par\pard\q
l \li2519\sb0\sl-322\slmult0 \par\pard\ql\li2519\sb20\sl-322\slmult0\tx3239 \up0
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alance sheet commitments of \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub
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fs28 785 + \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 2,07
7) \par\pard\qj \li3239\ri173\sb0\sl-325\slmult0 \up0 \expndtw0\charscalex100 in
years 2 through 5 are relevant in assessing whether Dior can \line \up0 \expndt
w0\charscalex105 repay a loan maturing in 5 years. In evaluating a longer term
\line \up0 \expndtw-5\charscalex100 loan, an analyst would need to develop a pre
diction of Dior\u8217?s cash \line \up0 \expndtw-1\charscalex100 flows over the
next 5 years that would be used to repay a longer \line \up0 \expndtw-1\charscal
ex100 term loan. \par\pard\qj \li3239\ri176\sb216\sl-320\slmult0 \up0 \expndtw-6
\charscalex100 In summary, the note provides information about off-balance sheet
\up0 \expndtw-4\charscalex100 obligations\u8212?both the amounts and when
due. This helps the \up0 \expndtw-4\charscalex100 analyst assess both liquidi
ty and solvency of a company. \par\pard\li1828\sb0\sl-207\slmult0\par\pard\li182
8\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-2
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li1828\sb62\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \expndtw-2\charscalex100 \ul0
\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0
\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\
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charscalex100 \ul0\nosupersub\cf4\f5\fs20 5-69
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{\shp {\*\shpinst\shpleft7560\shptop6014\shpright9336\shpbottom6034\shpfhdr0\shp
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g291}{\bkmkend Pg291}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li2078\sb336\sl-3
68\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf10\f11\fs32 FINANCIAL S
TATEMENT ANALYSIS CASE 4 \par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\sb0\s
l-322\slmult0\par\pard\li360\sb106\sl-322\slmult0\fi0\tx1079\tx6480\tx9279 \up0
\expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 (a)\tab \up0 \expndtw-4\cha
rscalex100 (W in billions)\tab \up0 \expndtw-4\charscalex100 2008\tab \up0 \expn
dtw-4\charscalex100 2007\par\pard\li360\sb0\sl-322\slmult0\fi720\tx6844\tx9480 \
up0 \expndtw-4\charscalex100 Cash provided by operations ...\tab \up0 \expndtw-4
\charscalex100 W10,217\tab \up0 \expndtw-4\charscalex100 W8,807\par\pard\li360\s
b1\sl-314\slmult0\fi719\tldot\tx5241\tx8453 \up0 \expndtw-4\charscalex100 Capita
l expenditures...\tab \up0 \expndtw-4\charscalex100 ... W8,190\tab \up0 \expndt
w-4\charscalex100 W5,071\par\pard\li360\sb2\sl-322\slmult0\fi720\tldot\tx6215\tx

8927 \up0 \expndtw-4\charscalex100 Dividends paid ...\tab \up0 \expndtw-4\charsc

alex100 659\tab \up0 \expndtw-4\charscalex100 423\par\pard\li360\sb0\sl-322\slmu
lt0\fi720\tx7274\tx9745 \up0 \expndtw-4\charscalex100 Free cash flow...\tab \up0
\expndtw-4\charscalex100 8,849\tab \up0 \expndtw-4\charscalex100 5,494\par\pard
\li6868\sb1\sl-314\slmult0\fi0\tx9480 \up0 \expndtw-8\charscalex100 W 1,368\ta
b \up0 \expndtw-8\charscalex100 W3,313\par\pard\qj \li1079\sb0\sl-320\slmult0 \p
ar\pard\qj\li1079\ri1571\sb4\sl-320\slmult0\fi0 \up0 \expndtw0\charscalex101 As
indicated above, LG Korea\u8217?s free cash flow in 2008 and 2007 was \up0 \expn
dtw0\charscalex101 W1,368 billion and W3,313 billion respectively. LG Kor
ea shows \up0 \expndtw0\charscalex106 a significant declining trend in profitab
ility and cash provided by \up0 \expndtw0\charscalex100 operations. Depending on
the investment required to build the ware\up0 \expndtw0\charscalex100 houses, i
t appears they might not be able to finance the warehouses \up0 \expndtw-4\chars
calex100 with internal funds. \par\pard\ql \li359\ri1571\sb300\sl-320\slmult0\tx
1079\tx1079\tx1079 \up0 \expndtw0\charscalex104 (b)
Cash provided by operatio
ns increased in 2008 relative to 2007 by \line\tab \up0 \expndtw0\charscalex10
3 W1,410 billion. This is due to a net decrease in working capital and \line \ta
b \up0 \expndtw0\charscalex101 other non-cash income adjustments. This increase
helped LG Korea \line \tab \up0 \expndtw-4\charscalex100 increase its capital ex
penditures by W3,119 during 2008. \par\pard\li388\sb0\sl-230\slmult0\par\pard\li
388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-2
30\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\p
ar\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li38
8\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230
\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par
\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\
sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\s
lmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\p
ard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb
0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slm
ult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\par
d\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\
sl-230\slmult0\par\pard\li388\sb179\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expnd
tw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 5-70\tab \up0 \expndtw-2\charscal
ex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
K
ieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutio
ns Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)
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{\shp {\*\shpinst\shpleft5860\shptop7502\shpright6124\shpbottom7522\shpfhdr0\shp
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g292}{\bkmkend Pg292}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li4080\sb0\sl-368
\slmult0 \par\pard\ql\li4080\sb8\sl-368\slmult0 \up0 \expndtw0\charscalex97 \ul0
\nosupersub\cf10\f11\fs32 INTERNATIONAL REPORTING CASE \par\pard\li1800\sb0\sl-3
22\slmult0\par\pard\li1800\sb0\sl-322\slmult0\par\pard\li1800\sb124\sl-322\slmul
t0\fi0\tx2519 \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf7\f8\fs28 (a)\tab
\up0 \expndtw-5\charscalex100 Some of the differences are:\par\pard\li1800\sb38\
sl-322\slmult0\fi719\tx3239 \up0 \expndtw-5\charscalex100 1.\tab \up0 \expndtw-5
\charscalex100 \ul0\nosupersub\cf13\f14\fs28 Report form and subtotals\ul0\no
supersub\cf7\f8\fs28 \u8212?Nordstrom uses a modified report\par\pard\qj \li
3239\ri174\sb0\sl-360\slmult0 \up0 \expndtw-2\charscalex100 form but does not re
port \u8220?Total non-current assets.\u8221? It also does \line \up0 \expndtw-4\
charscalex100 not report \u8220?Total liabilities.\u8221? Nordstrom also uses \u
8220?Total liabilities \line \up0 \expndtw-4\charscalex100 and shareholders\u82
17? equity\u8221? instead of just \u8220?Total liabilities and \line \up0
\expndtw-5\charscalex100 equity.\u8221? \par\pard\ql \li2519\sb21\sl-322\slmult
0\tx3239 \up0 \expndtw-4\charscalex100 2. \tab \up0 \expndtw0\charscalex103 \ul0
\nosupersub\cf13\f14\fs28 Classifications\ul0\nosupersub\cf7\f8\fs28 \u8212?the
classifications are arranged according to \par\pard\qj \li3239\ri176\sb7\sl-360\
slmult0 \up0 \expndtw-5\charscalex100 decreasing liquidity. For example, \u8220?
Current assets\u8221? are listed first, \line \up0 \expndtw-8\charscalex100 then
\up0 \expndtw-2\charscalex100 \u8220?Property, plant, and equipment\u8221?.
Current liabilities are \line \up0 \expndtw-3\charscalex100 presented before
non-current liabilities. Inventory is not listed as \line \up0 \expndtw-1\charsc
alex100 the first current asset. Equity is reported before liabilities under \li
ne \up0 \expndtw-1\charscalex100 IFRS. \par\pard\ql \li2519\sb32\sl-322\slmult0\
tx3239 \up0 \expndtw-4\charscalex100 3. \tab \up0 \expndtw-2\charscalex100 \ul0\
nosupersub\cf13\f14\fs28 Terminology\ul0\nosupersub\cf7\f8\fs28 \u8212?For examp
le, \u8220?Common stock\u8221? is used instead of \par\pard\qj \li3239\ri178\sb
7\sl-360\slmult0 \up0 \expndtw0\charscalex102 \u8220?Share capital\u8221?. The t
erm \u8220?Long-term debt\u8221? is used instead of \up0 \expndtw0\charscalex10
3 \u8220?Non-current liabilities. \par\pard\li1800\sb50\sl-322\slmult0\fi719\tx3
239 \up0 \expndtw-4\charscalex100 4.\tab \up0 \expndtw-4\charscalex100 \ul0\nosu
persub\cf13\f14\fs28 Units of currency\ul0\nosupersub\cf7\f8\fs28 \u8212?Nordstr
om reports in U.S. dollars instead of\par\pard\li1800\sb38\sl-322\slmult0\fi1439
\up0 \expndtw-4\charscalex100 euros or yen.\par\pard\li1800\sb0\sl-322\slmult0\
par\pard\li1800\sb76\sl-322\slmult0\fi0\tx2517 \up0 \expndtw-4\charscalex100 (b)
\tab \up0 \expndtw-2\charscalex100 Since Nordstrom reports total current as
sets and current liabilities,\par\pard\li1800\sb38\sl-322\slmult0\fi719\tx875
4 \up0 \expndtw-4\charscalex100 both working capital and the current ratio
\tab \up0 \expndtw-4\charscalex100 (Appendix 5A) can be\par\pard\li1800\sb38\
sl-322\slmult0\fi719 \up0 \expndtw-5\charscalex100 computed. In addition, the
debt to total assets and book value per\par\pard\li1800\sb38\sl-322\slm
ult0\fi719 \up0 \expndtw-4\charscalex100 share (Appendix 5A) can be computed als
o.\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\par

d\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\s
b0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\
slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\pa
r\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1
828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl
-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmul
t0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\par
d\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\s
b0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\
slmult0\par\pard\li1828\sb138\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \expndtw-2\
charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e,
Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)\ta
b \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 5-71
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w-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons,
Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18
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2\sl-640\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 ACCOU
NTING, ANALYSIS, AND PRINCIPLES (Continued) \up0 \expndtw-4\charscalex100 ANALYS
IS \par\pard\qj \li1809\ri176\sb265\sl-320\slmult0 \up0 \expndtw-1\charscalex100
The classified statement of financial position provides subtotals for current \
line \up0 \expndtw0\charscalex100 assets and current liabilities, which are asse
ts expected to be converted to \line \up0 \expndtw-5\charscalex100 cash (or liab
ilities expected to be paid from cash) in the next year or operating \line \up0
\expndtw0\charscalex105 cycle (also referred to as liquidity). Thus, an analysi
s of current assets \line \up0 \expndtw-8\charscalex100 relative to current liab
ilities provides information relevant to assessing Hopkins\u8217? \line \up0 \ex
pndtw0\charscalex103 ability to repay a loan within the next year. Specifically,
current assets in \line \up0 \expndtw-4\charscalex100 excess of current liabili
ties (working capital) is $111,800 ($163,800 - $52,000.) \line \up0 \expndtw0\ch
arscalex103 This seems to be a safe liquidity cushion relative to an additional
loan of \line \up0 \expndtw0\charscalex100 $45,000. Of course, the loan officer
also would evaluate Hopkins\u8217? earnings \line \up0 \expndtw0\charscalex100 a
nd cash flows in the analysis. \par\pard\ql \li1809\sb319\sl-322\slmult0 \up0 \e
xpndtw-4\charscalex100 PRINCIPLES \par\pard\qj \li1809\ri176\sb320\sl-320\slmult
0 \up0 \expndtw0\charscalex106 The primary objection that the bank is likely to
raise about this supple-\line \up0 \expndtw0\charscalex104 mental information is
the reliability of the estimates of fair values for the \line \up0 \expndtw0\ch
arscalex102 long-lived assets and the internally generated intangibles. In addit
ion, the \line \up0 \expndtw-1\charscalex100 loan officer might not consider inf
ormation about these long-term assets to \line \up0 \expndtw-2\charscalex100 be
that relevant to the loan decision, because the loan is short-term. \par\pard\li
1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\s
l-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmu
lt0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pa
rd\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\
sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207
\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\p
ar\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li
1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\s
l-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmu
lt0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pa
rd\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\
sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207
\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\p
ar\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li
1828\sb0\sl-207\slmult0\par\pard\li1828\sb147\sl-207\slmult0\fi0\tx8467\tx11457
\up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wi
ley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\c
f2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instruc
tor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 5-73

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68\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf10\f11\fs32 PROFESSIONA
L RESEARCH \par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\sb308\sl-322\slmult
0\fi0\tx1028 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf7\f8\fs28 (a)\tab \
up0 \expndtw-3\charscalex100 International Accounting Standard 8 covers the disc
losure of account-\par\pard\li360\sb0\sl-322\slmult0\fi667 \up0 \expndtw-3\chars
calex100 ing policies\par\pard\ql \li360\sb316\sl-322\slmult0\tx1027 \up0 \expnd
tw-4\charscalex100 (b) \tab \up0 \expndtw0\charscalex102 Accounting policies are
the specific principles, bases, conventions, \par\pard\qj \li1027\ri1574\sb17\s
l-300\slmult0 \up0 \expndtw0\charscalex102 rules and practices applied by an ent
ity in preparing and presenting \up0 \expndtw-4\charscalex100 financial statemen
ts (para. 5) \par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb20\sl-3
22\slmult0\tx1027 \up0 \expndtw-4\charscalex100 (c) \tab \up0 \expndtw0\charscal
ex102 An entity shall select and apply its accounting policies consistently \par
\pard\qj \li1027\ri1505\sb0\sl-325\slmult0 \up0 \expndtw0\charscalex101 for simi
lar transactions, other events and conditions, unless an IFRS \up0 \expndtw-6\ch
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ifferent \up0 \expndtw-1\charscalex100 policies may be appropriate. If an IFRS r
equires or permits such cate\up0 \expndtw-7\charscalex100 gorisation, an appropr
iate accounting policy shall be selected and applied \up0 \expndtw-8\charscalex1
00 consistently to each category. (para. 13) \par\pard\ql \li1027\sb274\sl-322\s
lmult0 \up0 \expndtw-4\charscalex100 An entity shall change an accounting policy

only if the change: \par\pard\ql \li1027\sb18\sl-322\slmult0 \up0 \expndtw-3\ch

arscalex100 a. is required by an IFRS; or \par\pard\ql \li1027\ri1506\sb0\sl-32
0\slmult0\tx1430\tx1430\tx1430 \up0 \expndtw0\charscalex100 b. results in the
financial statements providing reliable and more \line\tab \up0 \expndtw2\charscalex100 relevant information about the effects of transactions, other ev
ents \line \tab \up0 \expndtw-4\charscalex100 or conditions on the entity\u8217?
s financial position, financial performance \line \tab \up0 \expndtw-5\charscale
x100 or cash flows. (para. 14) \par\pard\li360\sb319\sl-322\slmult0\fi0\tx1027 \
up0 \expndtw-4\charscalex100 (d)\tab \up0 \expndtw-4\charscalex100 Disclosure\pa
r\pard\qj \li1027\ri1569\sb300\sl-320\slmult0 \up0 \expndtw0\charscalex100 When
initial application of an IFRS has an effect on the current period \up0 \expndtw
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s imprac\up0 \expndtw0\charscalex102 ticable to determine the amount of the adju
stment, or might have an \up0 \expndtw-4\charscalex100 effect on future periods,
an entity shall disclose: \par\pard\ql \li1027\sb19\sl-322\slmult0 \up0 \expndt
w-3\charscalex100 a. the title of the IFRS; \par\pard\qj \li1027\ri1577\sb17\sl
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hen applicable, a description of the transitional provisions; \par\pard\qj \li10
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able, the transitional provisions that might have an \line\tab \up0 \expndtw-4\c
harscalex100 effect on future periods; \par\pard\li388\sb0\sl-230\slmult0\par\pa
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\nosupersub\cf4\f5\fs20 5-74\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\c
f2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\c
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22\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 PROFESSIONA
L RESEARCH (Continued) \par\pard\qj \li2467\ri176\sb320\sl-320\slmult0\tx2870 \u
p0 \expndtw0\charscalex100 f. for the current period and each prior peri
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e, the amount of the adjustment: \par\pard\ql \li2870\sb1\sl-319\slmult0 \up0 \e
xpndtw-3\charscalex100 (i) for each financial statement line item affected; and
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00 (ii) if IAS 33 \ul0\nosupersub\cf13\f14\fs28 Earnings per Share\ul0\nosupers
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harscalex100 diluted earnings per share; \par\pard\qj \li2467\ri176\sb0\sl-320\s
lmult0\tx2870 \up0 \expndtw0\charscalex100 g. the amount of the adjustment
relating to periods before those \line\tab \up0 \expndtw-1\charscalex100 pr
esented, to the extent practicable; and \par\pard\ql \li2467\ri177\sb0\sl-320\sl
mult0\tx2870\tx2870\tx2870\tx2870 \up0 \expndtw0\charscalex103 h. if retrospect
ive application required by paragraph 19(a) or (b) is \line\tab \up0 \expndtw0
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e \line \tab \up0 \expndtw-2\charscalex100 those presented, the circumstances th
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b320\sl-320\slmult0 \up0 \expndtw0\charscalex104 Financial statements of subsequ
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Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solu
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slmult0 \up0 \expndtw-4\charscalex100 Long-term investments \par\pard\li811\sb40
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l-322\slmult0 \up0 \expndtw-4\charscalex100 Intangible assets \par\pard\li811\sb
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\u8364?\ul0\nosupersub\cf7\f8\fs28 52,000\par\pard\li811\sb38\sl-322\slmult0\fi
0 \up0 \expndtw-5\charscalex100 Less: Allowance for doubtful\par\pard\li811\sb
38\sl-322\slmult0\fi902\tldot\tx6030\tx7785 \up0 \expndtw-5\charscalex100 accoun
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\ul0\nosupersub\cf4\f5\fs20 5-76\tab \up0 \expndtw-2\charscalex100 \ul0\nosuper
sub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosuper
sub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0
\expndtw-3\charscalex100 (For Instructor Use Only)
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
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L SIMULATION (Continued) \par\pard\li1799\sb0\sl-322\slmult0\par\pard\li1799\sb2
3\sl-322\slmult0\fi3657 \up0 \expndtw-5\charscalex100 Equity and Liabilities\par
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ard\li1799\sb95\sl-322\slmult0\fi451\tx9369 \up0 \expndtw-5\charscalex100 Share
capital\u8212?ordinary (\ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7
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0\fi451\tx9508 \up0 \expndtw-5\charscalex100 Share premium ...\tab \up0 \expndtw
-5\charscalex100 55,000\par\pard\li1799\sb95\sl-322\slmult0\fi451\tx9510 \up0 \e
xpndtw-5\charscalex100 Retained earnings ...\tab \up0 \expndtw-5\charscalex100 2
0,800\par\pard\li1799\sb101\sl-322\slmult0\fi811\tx10641 \up0 \expndtw-5\charsca
lex100 Total shareholders\u8217? equity ...\tab \up0 \expndtw-5\charscalex100 \u
l0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 125,800\par\pard\
li1799\sb0\sl-322\slmult0\par\pard\li1799\sb196\sl-322\slmult0\fi0 \up0 \expndtw
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51\tx9350 \up0 \expndtw-5\charscalex100 Bonds payable (9%, due June 30, 2018) ..
.\tab \up0 \expndtw-5\charscalex100 100,000\par\pard\li1799\sb0\sl-322\slmult0\p
ar\pard\li1799\sb196\sl-322\slmult0\fi0 \up0 \expndtw-5\charscalex100 Current li
abilities\par\pard\li1799\sb101\sl-322\slmult0\fi451\tldot\tx8102 \up0 \expndtw5\charscalex100 Note payable ...\tab \up0 \expndtw-5\charscalex100 \ul0\nosupers
ub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 17,000\par\pard\li1799\sb95\
sl-322\slmult0\fi451\tldot\tx8241 \up0 \expndtw-5\charscalex100 Accounts payable
...\tab \up0 \expndtw-5\charscalex100 32,000\par\pard\li1799\sb101\sl-322\slmult
0\fi451\tldot\tx8397 \up0 \expndtw-5\charscalex100 Taxes payable...\tab \up0 \ex
pndtw-5\charscalex100 8,000\par\pard\li1799\sb95\sl-322\slmult0\fi811\tx9510 \up
0 \expndtw-5\charscalex100 Total current liabilities...\tab \up0 \expndtw-5\char
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0\par\pard\li1799\sb95\sl-322\slmult0\fi811\tx10641 \up0 \expndtw-5\charscalex10
0 Total equity and liabilities ...\tab \up0 \expndtw-5\charscalex100 \ul0\nosupe
rsub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 282,800\par\pard\li1800\sb
0\sl-207\slmult0\par\pard\li1800\sb94\sl-207\slmult0\fi4473 \up0 \expndtw-2\char
scalex100 \ul0\nosupersub\cf19\f20\fs18 Au:\ul0\nosupersub\cf2\f3\fs18 Is it co
rrect. Pls confirm\par\pard\li1800\sb14\sl-283\slmult0\fi0 \up0 \expndtw-4\chars

calex100 \ul0\nosupersub\cf7\f8\fs28 ANALYSIS\par\pard\li2275\sb0\sl-276\slmult0

\par\pard\li2275\sb91\sl-276\slmult0\fi0\tx5116\tx8985 \up3 \expndtw-3\charscale
x100 \ul0\nosupersub\cf14\f15\fs24 Working capital\tab \up3 \expndtw-3\charscale
x100 Retained earnings\tab \up3 \expndtw-3\charscalex100 EBIT\par\pard\sect\sect
d\sbknone\cols4\colno1\colw2215\colsr60\colno2\colw3037\colsr160\colno3\colw1741
\colsr160\colno4\colw4747\colsr160\ql \li1814\sb0\sl-216\slmult0 \up0 \expndtw-3
\charscalex100 Z =\par\pard\column \ql \li221\sb100\sl-216\slmult0 \up0 \expndtw
0\charscalex101 Total assets X 1.2 +\par\pard\ql \li2275\sb0\sl-276\slmult0 \
par\pard\ql \li2588\sb222\sl-276\slmult0 \up0 \expndtw-3\charscalex100 +\par\par
d\ql \li2275\sb0\sl-276\slmult0 \par\pard\ql \li2275\sb0\sl-276\slmult0 \par\par
d\ql \li20\sb22\sl-276\slmult0 \up0 \expndtw-1\charscalex100 (\ul0\nosupersub\cf
52\f53\fs24 \u8364?\ul0\nosupersub\cf14\f15\fs24 133,800 - \ul0\nosupersub\cf52\
f53\fs24 \u8364?\ul0\nosupersub\cf14\f15\fs24 57,000)\par\pard\column \ql \li20\
sb50\sl-276\slmult0 \up0 \expndtw-3\charscalex100 Total assets\par\pard\ql \li58
41\sb0\sl-276\slmult0 \par\pard\ql \li399\sb91\sl-276\slmult0 \up0 \expndtw-3\ch
arscalex100 Sales\par\pard\ql \li20\sb51\sl-276\slmult0 \up0 \expndtw-3\charscal
ex100 Total assets\par\pard\ql \li5784\sb0\sl-276\slmult0 \par\pard\ql \li342\sb
91\sl-276\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf52\f53\fs24 \u
8364?\ul0\nosupersub\cf14\f15\fs24 20,800\par\pard\column \ql \li20\sb0\sl-216\s
lmult0\tx812\tx2905 \up0 \expndtw-3\charscalex100 X 1.4\tab \up0 \expndtw-3\char
scalex100 +\tab \up0 \expndtw-3\charscalex100 X 3.3\par\pard\ql \li1230\sb0\sl-2
16\slmult0 \up0 \expndtw-3\charscalex100 Total assets\par\pard\ql \li1359\sb262\
sl-276\slmult0 \up0 \expndtw-3\charscalex100 MV equity\par\pard\ql \li20\sb0\sl216\slmult0\tx2905 \up0 \expndtw0\charscalex100 X 0.99 +\tab \up0 \expndtw-3\cha
rscalex100 X 0.6\par\pard\ql \li1033\sb0\sl-216\slmult0 \up0 \expndtw-3\charscal
ex100 Total liabilities\par\pard\ql \li764\sb263\sl-276\slmult0 \up0 \expndtw-3\
charscalex100 \ul0\nosupersub\cf52\f53\fs24 \u8364?\ul0\nosupersub\cf14\f15\fs24
14,000\par\pard\sect\sectd\sbknone\cols4\colno1\colw4520\colsr160\colno2\colw93
6\colsr110\colno3\colw2214\colsr110\colno4\colw4070\colsr160\ql \li2014\sb0\sl-2
16\slmult0 \up0 \expndtw-3\charscalex100 =\par\pard\ql \li2918\sb0\sl-216\slmult
0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf52\f53\fs24 \u8364?\ul0\nosupe
rsub\cf14\f15\fs24 282,800\par\pard\column \ql \li20\sb0\sl-216\slmult0 \up0 \ex
pndtw0\charscalex100 X 1.2 +\par\pard\ql \li5395\sb0\sl-276\slmult0 \par\pard\q
l \li5395\sb0\sl-276\slmult0 \par\pard\ql \li735\sb46\sl-276\slmult0 \up0 \expnd
tw-3\charscalex100 +\par\pard\column \ql \li2012\sb0\sl-216\slmult0 \up0 \expndt
w-3\charscalex100 +\par\pard\ql \li20\sb0\sl-216\slmult0 \up0 \expndtw0\charscal
ex101 \ul0\nosupersub\cf52\f53\fs24 \u8364?\ul0\nosupersub\cf14\f15\fs24 282,800
X 1.4\par\pard\ql \li20\sb262\sl-276\slmult0 \up0 \expndtw-3\charscalex100 \ul
0\nosupersub\cf52\f53\fs24 \u8364?\ul0\nosupersub\cf14\f15\fs24 210,000\par\pard
\ql \li20\sb56\sl-276\slmult0 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf52
\f53\fs24 \u8364?\ul0\nosupersub\cf14\f15\fs24 282,800 X 0.99 +\par\pard\colum
n \ql \li20\sb55\sl-276\slmult0 \up0 \expndtw0\charscalex101 \ul0\nosupersub\cf5
2\f53\fs24 \u8364?\ul0\nosupersub\cf14\f15\fs24 282,800 X 3.3\par\pard\ql \li18
28\sb0\sl-276\slmult0 \par\pard\ql \li20\sb86\sl-276\slmult0 \up0 \expndtw-3\cha
rscalex100 \ul0\nosupersub\cf52\f53\fs24 \u8364?\ul0\nosupersub\cf14\f15\fs24 22
5,000\par\pard\ql \li20\sb56\sl-276\slmult0 \up0 \expndtw0\charscalex101 \ul0\no
supersub\cf52\f53\fs24 \u8364?\ul0\nosupersub\cf14\f15\fs24 157,000 X 0.6 \par\
pard\sect\sectd\sbknone \li1828\sb0\sl-276\slmult0\par\pard\li1828\sb86\sl-276\s
lmult0\fi186 \up0 \expndtw-3\charscalex100 = .3259 + .1030 + .1634 + .7351 + .85
99 = 2.1873\par\pard\sect\sectd\sbknone \li1828\sb0\sl-207\slmult0\par\pard\li18
28\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl207\slmult0\par\pard\li1828\sb177\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \expndt
w-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons,
Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18
1/e, Solutions Manual\tab \up0 \expndtw-2\charscalex100 (For Instructor Use Only
)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 5-77
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{

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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\shp {\*\shpinst\shpleft9355\shptop3321\shpright10358\shpbottom3341\shpfhdr0\sh
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\shp {\*\shpinst\shpleft10641\shptop3743\shpright11788\shpbottom3763\shpfhdr0\s
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\shp {\*\shpinst\shpleft1800\shptop4583\shpright4660\shpbottom4603\shpfhdr0\shp
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{\shp {\*\shpinst\shpleft1800\shptop5841\shpright4075\shpbottom5861\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\shp {\*\shpinst\shpleft10627\shptop7943\shpright11788\shpbottom7963\shpfhdr0\s
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{\shp {\*\shpinst\shpleft10641\shptop8370\shpright11788\shpbottom8390\shpfhdr0\s
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{

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{\shp {\*\shpinst\shpleft1800\shptop9172\shpright3206\shpbottom9192\shpfhdr0\shp
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{\sp{\sn pVerticies}{\sv 8;4;(0,20);(1406,20);(1406,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\shp {\*\shpinst\shpleft2232\shptop9844\shpright4094\shpbottom9864\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,20);(1862,20);(1862,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
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p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
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{\shp {\*\shpinst\shpleft5030\shptop9844\shpright7272\shpbottom9864\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,20);(2242,20);(2242,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
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{\shp {\*\shpinst\shpleft8352\shptop9844\shpright10152\shpbottom9864\shpfhdr0\sh
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{

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{\sp{\sn pVerticies}{\sv 8;4;(0,20);(1800,20);(1800,0);(0,0)}}
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{\shp {\*\shpinst\shpleft5030\shptop10814\shpright7272\shpbottom10834\shpfhdr0\s
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
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100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb254\sl-32
2\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 PROFESSIONAL
SIMULATION (Continued) \par\pard\qj \li360\ri1572\sb327\sl-360\slmult0 \up0 \ex
pndtw-2\charscalex100 Livestrong\u8217?s Z-Score is above the \u8220?likely-to-f
ail\u8221? level of 1.81 but also below \up0 \expndtw1\charscalex100 the unlikel
y-to-fail value of 3.0. Livestrong should be concerned about his \up0 \expndtw-4
\charscalex100 company\u8217?s situation. \par\pard\ql \li360\sb0\sl-322\slmult0
\par\pard\ql\li360\sb70\sl-322\slmult0 \up0 \expndtw-4\charscalex100 RESEARCH \
par\pard\qj \li360\ri3395\sb70\sl-720\slmult0 \up0 \expndtw-4\charscalex100 Sear
ch string: \u8220?current and non-current assets and liabilities.\u8221? \up0 \e
xpndtw-4\charscalex100 IAS 1: Presentation of Financial Statements \par\pard\q
j \li360\ri1573\sb291\sl-320\slmult0 \up0 \expndtw0\charscalex105 This Standard
does not prescribe the order or format in which an entity \up0 \expndtw0\charsca
lex103 presents items. Paragraph 54 simply lists items that are suffici
ently \up0 \expndtw0\charscalex100 different in nature or function to warr
ant separate presentation in the \up0 \expndtw-4\charscalex100 statement of
financial position. In addition: \par\pard\ql \li863\ri1571\sb0\sl-320\slmult0\t
x1367\tx1367 \up0 \expndtw0\charscalex100 (a) line items are included when the
size, nature or function of an item \line\tab \up0 \expndtw-2\charscalex100 or a
ggregation of similar items is such that separate presentation is \line \tab \up
0 \expndtw-4\charscalex100 relevant to an understanding of the entity\u8217?s fi
nancial position; and \par\pard\ql \li863\ri1531\sb0\sl-320\slmult0\tx1367\tx136
7\tx1367\tx1367\tx1367\tx1367 \up0 \expndtw0\charscalex101 (b) the descriptions
used and the ordering of items or aggregation of \line\tab \up0 \expndtw-1\char
scalex100 similar items may be amended according to the nature of the entity \li
ne \tab \up0 \expndtw0\charscalex103 and its transactions, to provide informatio
n that is relevant to an \line \tab \up0 \expndtw0\charscalex100 understanding
of the entity\u8217?s financial position. For example, a \line \tab \up0
\expndtw0\charscalex101 financial institution may amend the above descriptions t
o provide \line \tab \up0 \expndtw-3\charscalex100 information that is relevant
to the operations of a financial institution \line \tab \up0 \expndtw-4\charscal
ex100 (para. 57). \par\pard\qj \li359\ri1571\sb320\sl-320\slmult0 \up0 \expndtw0

\charscalex102 An entity makes the judgement about whether to present additional

items \up0 \expndtw-4\charscalex100 separately on the basis of an assessment of
: \par\pard\ql \li863\sb1\sl-319\slmult0 \up0 \expndtw-3\charscalex100 (a) the
nature and liquidity of assets; \par\pard\ql \li863\sb1\sl-319\slmult0 \up0 \exp
ndtw-4\charscalex100 (b) the function of assets within the entity; and \par\par
d\ql \li863\sb1\sl-319\slmult0 \up0 \expndtw-3\charscalex100 (c) the amounts, n
ature and timing of liabilities (para. 58). \par\pard\qj \li359\sb0\sl-320\slmul
t0 \par\pard\qj\li359\ri1511\sb1\sl-320\slmult0 \up0 \expndtw0\charscalex105 The
use of different measurement bases for different classes of assets \up0 \expndt
w-8\charscalex100 suggests that their nature or function differs and, th
erefore, that an entity \up0 \expndtw0\charscalex106 presents them as separat
e line items. For example, different classes of \up0 \expndtw0\charscalex102 pro
perty, plant and equipment can be carried at cost or at revalued \up0
\expndtw-4\charscalex100 amounts in accordance with IAS 16 (para. 59). \par\par
d\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\
sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmul
t0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb79\sl-230\slmult0\fi0\tx18
52\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 5-78\tab \up
0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley
& Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\
f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor
Use Only)
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{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li5476\sb224\sl-5
52\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupersub\cf5\f6\fs48 CHAPTER 7 \pa
r\pard\ql \li4939\sb222\sl-414\slmult0 \up0 \expndtw0\charscalex97 \ul0\nosupers
ub\cf6\f7\fs36 Cash and Receivables \par\pard\ql \li1800\sb0\sl-322\slmult0 \par
\pard\ql\li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb38\sl-322\slmult0 \up0
\expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 ASSIGNMENT CLASSIFICATION T
ABLE (BY TOPIC) \par\pard\li1804\sb228\sl-253\slmult0\fi4944\tx10569 \up0 \expnd
tw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Brief\tab \up0 \expndtw-3\charsca
lex100 Concepts\par\pard\li1804\sb1\sl-237\slmult0\fi0\tx4977\tx6489\tx7785\tx91
15\tx10449 \up0 \expndtw-3\charscalex100 Topics\tab \up0 \expndtw-3\charscalex10
0 Questions\tab \up0 \expndtw-3\charscalex100 Exercises\tab \up0 \expndtw-3\char

scalex100 Exercises\tab \up0 \expndtw-3\charscalex100 Problems\tab \up0 \expndtw

-3\charscalex100 for Analysis\par\pard\li1804\sb244\sl-253\slmult0\fi91\tx2366\t
x4977\tx6417\tx7785\tx9115 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf9\f10
\fs22 1.\tab \up0 \expndtw-3\charscalex100 Accounting for cash.\tab \up0 \expndt
w-3\charscalex100 1, 2, 3, 4, 20,\tab \up0 \expndtw-3\charscalex100 1\tab \up0 \
expndtw-3\charscalex100 1, 2\tab \up0 \expndtw-3\charscalex100 1\par\pard\li1896
\sb1\sl-237\slmult0\fi3081 \up0 \expndtw-3\charscalex100 23, 24, 25\par\pard\li1
896\sb230\sl-253\slmult0\fi0\tx2366\tx4977\tx6417\tx7785\tx9115\tx10449 \up0 \ex
pndtw-3\charscalex100 2.\tab \up0 \expndtw-3\charscalex100 Accounts receivable:\
tab \up0 \expndtw-3\charscalex100 5, 6, 7, 8, 9,\tab \up0 \expndtw-3\charscalex1
00 2, 3, 4, 5, 8\tab \up0 \expndtw-3\charscalex100 3, 4, 5, 6,\tab \up0 \expndtw
-3\charscalex100 2, 3, 4,\tab \up0 \expndtw-3\charscalex100 1, 2, 3, 4,\par\pard
\li1896\sb1\sl-237\slmult0\fi470\tx4977\tx7785\tx9115\tx10449 \up0 \expndtw-3\ch
arscalex100 recognition and\tab \up0 \expndtw-3\charscalex100 10, 11, 12,\tab \u
p0 \expndtw-3\charscalex100 7, 8, 9, 10,\tab \up0 \expndtw-3\charscalex100 5, 6\
tab \up0 \expndtw-3\charscalex100 5, 10, 11\par\pard\li1896\sb1\sl-240\slmult0\f
i470\tx4977\tx7785 \up0 \expndtw-3\charscalex100 valuation.\tab \up0 \expndtw-3\
charscalex100 13, 14, 15,\tab \up0 \expndtw-3\charscalex100 11, 12, 15\par\pard\
li1800\sb1\sl-239\slmult0\fi3177 \up0 \expndtw-2\charscalex100 16, 21, 23,\par\p
ard\li1800\sb1\sl-240\slmult0\fi3177 \up0 \expndtw-2\charscalex100 24, 25\par\pa
rd\li1800\sb230\sl-253\slmult0\fi95\tx2366\tx4977\tx6417\tx7785\tx9115\tx10449 \
up0 \expndtw-2\charscalex100 3.\tab \up0 \expndtw-2\charscalex100 Notes receivab
le:\tab \up0 \expndtw-2\charscalex100 14, 15, 16,\tab \up0 \expndtw-2\charscalex
100 6, 7, 9\tab \up0 \expndtw-2\charscalex100 13, 19, 20\tab \up0 \expndtw-2\cha
rscalex100 8, 9, 10\tab \up0 \expndtw-2\charscalex100 6, 7, 8, 9\par\pard\li1800
\sb1\sl-237\slmult0\fi566\tx4977 \up0 \expndtw-2\charscalex100 recognition and\t
ab \up0 \expndtw-2\charscalex100 17, 26\par\pard\li1800\sb1\sl-240\slmult0\fi566
\up0 \expndtw-2\charscalex100 valuation.\par\pard\li1800\sb230\sl-253\slmult0\f
i95\tx2366\tx4977\tx6417\tx7785\tx9115\tx10449 \up0 \expndtw-2\charscalex100 4.\
tab \up0 \expndtw-2\charscalex100 Assignment and\tab \up0 \expndtw-2\charscalex1
00 18, 19, 20\tab \up0 \expndtw-2\charscalex100 10, 11, 12,\tab \up0 \expndtw-2\
charscalex100 12, 14, 15,\tab \up0 \expndtw-2\charscalex100 7, 11\tab \up0 \expn
dtw-2\charscalex100 4, 6, 8\par\pard\li1800\sb1\sl-237\slmult0\fi566\tx6417\tx77
85 \up0 \expndtw-2\charscalex100 factoring of accounts\tab \up0 \expndtw-2\chars
calex100 13, 14\tab \up0 \expndtw-2\charscalex100 16, 17,\par\pard\li1800\sb1\sl
-240\slmult0\fi566\tx7785 \up0 \expndtw-2\charscalex100 receivable.\tab \up0 \ex
pndtw-2\charscalex100 18, 22\par\pard\li1800\sb230\sl-253\slmult0\fi95\tx2366\tx
4977\tx6417\tx7785\tx9115 \up0 \expndtw-2\charscalex100 5.\tab \up0 \expndtw-2\c
harscalex100 Analysis of receivables.\tab \up0 \expndtw-2\charscalex100 22\tab \
up0 \expndtw-2\charscalex100 15\tab \up0 \expndtw-2\charscalex100 21, 22\tab \up
0 \expndtw-2\charscalex100 1\par\pard\li1800\sb227\sl-253\slmult0\fi95\tx2366\tx
4977 \up0 \expndtw-2\charscalex100 6.\tab \up0 \expndtw-2\charscalex100 Converge
nce.\tab \up0 \expndtw-2\charscalex100 27, 28\par\pard\li1800\sb227\sl-253\slmul
t0\fi4\tx4977\tx6417\tx7785\tx9115 \up0 \expndtw-2\charscalex100 *7.
Petty ca
sh and bank\tab \up0 \expndtw-2\charscalex100 27\tab \up0 \expndtw-2\charscalex1
00 16, 17, 18\tab \up0 \expndtw-2\charscalex100 23, 24,\tab \up0 \expndtw-2\char
scalex100 12, 13, 14\par\pard\li1800\sb1\sl-237\slmult0\fi566\tx7785 \up0 \expnd
tw-2\charscalex100 reconciliations.\tab \up0 \expndtw-2\charscalex100 25, 26\par
\pard\li1800\sb230\sl-253\slmult0\fi4\tx4977\tx6417\tx7785\tx9115 \up0 \expndtw2\charscalex100 *8.
Loan impairments.\tab \up0 \expndtw-2\charscalex100 12, 2
8\tab \up0 \expndtw-2\charscalex100 19\tab \up0 \expndtw-2\charscalex100 27, 28\
tab \up0 \expndtw-2\charscalex100 15\par\pard\li1800\sb0\sl-253\slmult0\par\pard
\li1800\sb32\sl-253\slmult0\fi0 \up0 \expndtw-2\charscalex100 *This material is
covered in an Appendix to the chapter.\par\pard\li1828\sb0\sl-207\slmult0\par\pa
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Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1
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imple\tab \up0 \expndtw-2\charscalex100 20-25\par\pard\li1915\sb21\sl-253\slmult
0\fi76\tx3268\tx9172\tx10833 \up0 \expndtw-2\charscalex100 P7-2\tab \up0 \expndt
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\tab \up0 \expndtw-2\charscalex100 20-25\par\pard\li1915\sb16\sl-253\slmult0\fi7
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te\tab \up0 \expndtw-2\charscalex100 25-35\par\pard\li1915\sb15\sl-253\slmult0\f

i76\tx3268\tx9172\tx10833 \up0 \expndtw-2\charscalex100 P7-5\tab \up0 \expndtw-2
\charscalex100 Bad-debt reporting.\tab \up0 \expndtw-2\charscalex100 Moderate\ta
b \up0 \expndtw-2\charscalex100 20-30\par\pard\li1915\sb21\sl-253\slmult0\fi76\t
x3268\tx9173\tx10833 \up0 \expndtw-2\charscalex100 P7-6\tab \up0 \expndtw-2\char
scalex100 Journalize various accounts receivable transactions.\tab \up0 \expndtw
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5\sb16\sl-253\slmult0\fi76\tx3268\tx9173\tx10833 \up0 \expndtw-2\charscalex100 P
7-7\tab \up0 \expndtw-2\charscalex100 Assigned accounts receivable\u8212?journal
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up0 \expndtw-2\charscalex100 30-35\par\pard\li1915\sb15\sl-253\slmult0\fi76\tx32
68\tx9172\tx10833 \up0 \expndtw-2\charscalex100 P7-9\tab \up0 \expndtw-2\charsca
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Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\
f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor
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mult0\fi0\tx1785\tx7732\tx9393 \up0 \expndtw-2\charscalex100 CA7-3\tab \up0 \exp
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d\li475\sb25\sl-253\slmult0\fi0\tx1785\tx7732\tx9393 \up0 \expndtw-2\charscalex1
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Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersu
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are properly included in cash. Money market funds that provide checking account
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ch \line\tab \up0 \expndtw-2\charscalex100 constitutes support for existing borr
owing arrangements with a lending institution. \par\pard\qj \li2342\ri177\sb240\
sl-240\slmult0 \up0 \expndtw-1\charscalex100 A compensating balance representing
a legally restricted deposit held against short-term borrowing \line \up0 \expn
dtw-1\charscalex100 arrangements should be stated separately among the cash and
cash-equivalent items. A restricted \line \up0 \expndtw0\charscalex100 deposit
held as a compensating balance against non-current borrowing arrangements shou
ld be \line \up0 \expndtw0\charscalex100 separately classified as a non-current
asset in either the investments or other assets section. \par\pard\ql \li2020\ri
178\sb240\sl-240\slmult0\tx2342\tx2342\tx2342 \up0 \expndtw-3\charscalex100 \ul0
\nosupersub\cf8\f9\fs22 4. \tab \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf9
\f10\fs22 Restricted cash for debt redemption would be reported in the non-curre
nt asset section, probably \line\tab \up0 \expndtw0\charscalex102 in the investm
ents section. Another alternative is the other assets section. Given that the de
bt is \line \tab \up0 \expndtw0\charscalex102 long term, the restricted cash sho
uld also be reported as non-current. \par\pard\ql \li2020\ri181\sb240\sl-240\slm
ult0\tx2342\tx2342\tx2342\tx2342\tx2342\tx2342\tx2342 \up0 \expndtw-3\charscalex
100 \ul0\nosupersub\cf8\f9\fs22 5. \tab \up0 \expndtw-2\charscalex100 \ul0\nosup
ersub\cf9\f10\fs22 The seller normally uses trade discounts to avoid frequent ch
anges in its catalogs, to quote different \line\tab \up0 \expndtw0\charscalex100
prices for different quantities purchased, and to hide the true invoice price f
rom competitors. Trade \line \tab \up0 \expndtw-1\charscalex100 discounts are
not recorded in the accounts because the price finally quoted is gene
rally an \line \tab \up0 \expndtw0\charscalex100 accurate statement of the fair
market value of the product on that date. In addition, no subsequent \line \tab
\up0 \expndtw0\charscalex103 changes can occur to affect this value from an acc
ounting standpoint. With a cash discount, the \line \tab \up0 \expndtw0\charscal
ex102 buyer receives a choice and events subsequent to the original transaction
dictate that additional \line \tab \up0 \expndtw0\charscalex102 entries may be n
eeded. \par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\pa

r\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1
828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl
-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmul
t0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\par
d\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb168\sl-207\slmult0\fi0\tx8467\tx11
568 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 Joh
n Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupers
ub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Ins
tructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20
7-5
{\shp {\*\shpinst\shpleft1800\shptop14692\shpright11880\shpbottom14712\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g305}{\bkmkend Pg305}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb0\sl-253\
slmult0 \par\pard\ql\li360\sb18\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul
0\nosupersub\cf8\f9\fs22 Questions Chapter 7\ul0\nosupersub\cf9\f10\fs22 (Conti
nued) \par\pard\ql \li580\sb227\sl-253\slmult0\tx902 \up0 \expndtw-3\charscalex1
00 \ul0\nosupersub\cf8\f9\fs22 6. \tab \up0 \expndtw-3\charscalex100 \ul0\nosupe
rsub\cf9\f10\fs22 Two methods of recording accounts receivable are: \par\pard\ql
\li892\sb1\sl-237\slmult0 \up0 \expndtw-1\charscalex100 (1) Record receivables
and sales gross. \par\pard\ql \li892\sb3\sl-237\slmult0 \up0 \expndtw-1\charsca
lex100 (2) Record receivables and sales net. \par\pard\qj \li902\sb0\sl-240\slm
ult0 \par\pard\qj\li902\ri1621\sb1\sl-240\slmult0 \up0 \expndtw0\charscalex103 T
he net method is desirable from a theoretical standpoint because it values the r
eceivable at its \up0 \expndtw0\charscalex102 cash realizable value. In addition
, recording the sales at net provides a better assessment of the \up0 \expndtw0\
charscalex100 revenue that was earned from the sale of the product. If the purch
asing company fails to take the \up0 \expndtw-2\charscalex100 discount, then the
company should reflect this amount as income. The gross method for receivables
\up0 \expndtw0\charscalex100 and sales is used in practice normally because it i
s expedient and its use does not generally have \up0 \expndtw-2\charscalex100 an
y significant effect on the presentation of the financial statements. \par\pard\
ql \li580\ri1622\sb240\sl-240\slmult0\tx902\tx902\tx902 \up0 \expndtw-3\charscal
ex100 \ul0\nosupersub\cf8\f9\fs22 7. \tab \up0 \expndtw0\charscalex105 \ul0\nosu
persub\cf9\f10\fs22 Amortized cost is the receivable amount measured at the date
of acquisition, adjusted for any \line\tab \up0 \expndtw0\charscalex102 princip
al payments, amortization of any premium or discount, and reduced by any impairm
ent or \line \tab \up0 \expndtw-3\charscalex100 estimated uncollectibility. \par
\pard\ql \li580\ri1601\sb240\sl-240\slmult0\tx902\tx902\tx902\tx902\tx902 \up0 \
expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 8. \tab \up0 \expndtw0\chars
calex100 \ul0\nosupersub\cf9\f10\fs22 The basic problems that relate to the valu
ation of receivables are (1) the determination of the face \line\tab \up0 \expnd
tw0\charscalex100 value of the receivable, (2) the probability of future collect
ion of the receivable, and (3) the length \line \tab \up0 \expndtw0\charscalex10
0 of time the receivable will be outstanding. The determination of the face valu
e of the receivable is \line \tab \up0 \expndtw-2\charscalex100 a function of
the trade discount, cash discount, and certain allowance accounts such
as the \line \tab \up0 \expndtw-3\charscalex100 Allowance for Sales Returns a

nd Allowances. \par\pard\ql \li451\ri1560\sb240\sl-240\slmult0\tx863\tx863\tx863

\tx863\tx863\tx863\tx863 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs
22 9. \tab \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf9\f10\fs22 The theoret
ical superiority of the allowance method over the direct write-off method of acc
ounting \line\tab \up0 \expndtw0\charscalex103 for bad debts is two-fold. First,
since revenue is considered to be recognized at the point of sale \line \tab \u
p0 \expndtw-4\charscalex100 on the assumption that the resulting receivables are
valid liquid assets merely awaiting collection, peri-\line \tab \up0 \expndtw-1
\charscalex100 odic income will be overstated to the extent of any receivables t
hat eventually become uncollectible. \line \tab \up0 \expndtw0\charscalex103 The
proper matching of revenue and expense requires that gross sales in the income
statement \line \tab \up0 \expndtw0\charscalex100 be partially offset by a charg
e to bad debt expense that is based on an estimate of the receivables \line \tab
\up0 \expndtw-3\charscalex100 arising from gross sales that will not be convert
ed into cash. \par\pard\qj \li863\ri1619\sb240\sl-240\slmult0 \up0 \expndtw0\cha
rscalex100 Second, accounts receivable on the balance sheet should be stated at
their estimated cash realiz\up0 \expndtw0\charscalex105 able value. The allowanc
e method accomplishes this by deducting from gross receivables the \up0 \expndtw
0\charscalex103 allowance for doubtful accounts. The latter is derived from the
charges for bad debt expense on \up0 \expndtw-3\charscalex100 the income stateme
nt. \par\pard\ql \li451\ri1620\sb240\sl-240\slmult0\tx864\tx863\tx863\tx863\tx86
3\tx863\tx863 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 10. \tab
\up0 \expndtw-1\charscalex100 The percentage-of-sales method.\ul0\nosupersub\cf
9\f10\fs22 Under this method Bad Debt Expense is debited and Allowance \line\ta
b \up0 \expndtw0\charscalex102 for Doubtful Accounts is credited with a percenta
ge of the current year\u8217?s credit or total sales. The \line \tab \up0 \expnd
tw0\charscalex104 rate is determined by reference to the relationship between pr
ior years\u8217? credit or total sales and \line \tab \up0 \expndtw0\charscalex1
00 actual bad debts arising therefrom. Consideration should also be given to cha
nges in credit policy \line \tab \up0 \expndtw0\charscalex102 and current econom
ic conditions. Although the rate should theoretically be based on and applied \l
ine \tab \up0 \expndtw0\charscalex100 to credit sales, the use of total sales is
acceptable if the ratio of credit sales to total sales does not \line \tab \up0
\expndtw-3\charscalex100 vary significantly from year to year. \par\pard\qj \li
863\ri1622\sb240\sl-240\slmult0 \up0 \expndtw0\charscalex100 The percentage-of-s
ales method of providing for estimated uncollectible receivables is intended to
\line \up0 \expndtw0\charscalex106 charge bad debt expense to the period in whic
h the corresponding sales are recorded and is, \line \up0 \expndtw0\charscalex10
0 therefore, designed for the preparation of a fair income statement. Due to ann
ually insignificant but \line \up0 \expndtw0\charscalex104 cumulatively signific
ant errors in the experience rate which may result in either an excessive or \li
ne \up0 \expndtw0\charscalex105 inadequate balance in the allowance account, how
ever, this method may not accurately report \line \up0 \expndtw0\charscalex105 a
ccounts receivable in the balance sheet at their estimated cash realizable value
. This can be \line \up0 \expndtw0\charscalex107 prevented by periodically revie
wing and, if necessary, adjusting the balance in the allowance \line \up0 \expnd
tw0\charscalex100 account. The materiality of any such adjustment would govern i
ts treatment for reporting purposes. \par\pard\li388\sb0\sl-230\slmult0\par\pard
\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\s
l-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult
0\par\pard\li388\sb133\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscal
ex100 \ul0\nosupersub\cf4\f5\fs20 7-6\tab \up0 \expndtw-2\charscalex100 \ul0\nos
upersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nos
upersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab
\up0 \expndtw-3\charscalex100 (For Instructor Use Only)
{\shp {\*\shpinst\shpleft360\shptop14692\shpright10440\shpbottom14712\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}

{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}

{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g306}{\bkmkend Pg306}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb0\sl-253
\slmult0 \par\pard\ql\li1800\sb18\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \
ul0\nosupersub\cf8\f9\fs22 Questions Chapter 7\ul0\nosupersub\cf9\f10\fs22 (Con
tinued) \par\pard\qj \li2304\ri181\sb238\sl-240\slmult0 \up0 \expndtw0\charscale
x105 The necessity of such adjustments of the allowance account indicates that b
ad debt expenses \up0 \expndtw0\charscalex102 have not been accurately matched a
gainst related sales. Further, even when the experience rate \up0 \expndtw0\char
scalex100 does not result in an excessive or inadequate balance in the allowance
account, this method tends \up0 \expndtw0\charscalex103 to have a smoothing eff
ect on reported periodic income due to year-to-year differences between \up0 \ex
pndtw0\charscalex103 the amounts of bad debt write-offs and estimated bad debts.
\par\pard\qj \li2304\ri178\sb240\sl-240\slmult0 \up0 \expndtw0\charscalex102 \u
l0\nosupersub\cf8\f9\fs22 The aging method.\ul0\nosupersub\cf9\f10\fs22 With th
is method each year\u8217?s debit to the expense account and credit to the \up0
\expndtw0\charscalex100 allowance account are determined by an evaluation of the
collectibility of open accounts receivable \up0 \expndtw0\charscalex107 at the
close of the year. An analysis of the accounts according to their due dates is t
he usual \up0 \expndtw0\charscalex102 procedure. For each of the age categories
established in the analysis, average percentage rates \up0 \expndtw0\charscalex1
03 may be developed on the basis of past experience and applied to the accounts
in the respective \up0 \expndtw0\charscalex105 age categories. This method may a
lso utilize individual analysis for some accounts, especially \up0 \expndtw0\cha
rscalex105 those that are considerably past due, in arriving at estimated uncoll
ectible receivables. On the \up0 \expndtw0\charscalex100 basis of the foregoing
analysis the balance in the valuation account is then adjusted to the amount \up
0 \expndtw-1\charscalex100 estimated to be uncollectible. \par\pard\qj \li2304\r
i177\sb240\sl-240\slmult0 \up0 \expndtw0\charscalex106 This method of providing
for uncollectible accounts is quite accurate for purposes of reporting \up0 \exp
ndtw0\charscalex100 accounts receivable at their estimated cash realizable valu
e in the statement of financial position. \up0 \expndtw-2\charscalex100 From the
stand-point of the income statement, however, the aging method may not match ac
curately \up0 \expndtw-2\charscalex100 bad debt expenses with the sales which ca
used them because the charge to bad debt expense is not \up0 \expndtw0\charscale
x103 based on sales. The accuracy of both the charge to bad debt expense and the
reported value of \up0 \expndtw-2\charscalex100 receivables depends on the curr
ent estimate of uncollectible accounts. The accuracy of the expense \up0 \expndt
w-2\charscalex100 charge, however, is additionally dependent upon the timing of
actual write-offs. \par\pard\ql \li1891\ri181\sb240\sl-240\slmult0\tx2304\tx2304
\tx2304 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 11. \tab \up0
\expndtw0\charscalex105 \ul0\nosupersub\cf9\f10\fs22 A major part of accounting
is the measurement of financial data. Changes in values should be \line\tab \up0
\expndtw0\charscalex103 recognized as soon as they are measurable in objective
terms in order for accounting to provide \line \tab \up0 \expndtw0\charscalex103
useful information on a periodic basis. \par\pard\qj \li2304\ri177\sb240\sl-240
\slmult0 \up0 \expndtw0\charscalex102 The very existence of accounts receivable
is based on the decision that a credit sale is an objec\up0 \expndtw0\charscalex
100 tive indication that revenue should be recognized. The alternative is to wai
t until the debt is paid in \up0 \expndtw0\charscalex103 cash. If revenue is to
be recognized and an asset recorded at the time of a credit sale, the need \up0
\expndtw0\charscalex108 for fairness in the statements requires that both expens

es and the asset be adjusted for the \up0 \expndtw-2\charscalex100 estimated amo
unts of the asset that experience indicates will not be collected. \par\pard\qj
\li2304\ri179\sb240\sl-240\slmult0 \up0 \expndtw0\charscalex100 The argument may
be persuasive that the evidence supporting write-offs permits a more accurate \
up0 \expndtw0\charscalex100 decision than that which supports the allowance meth
od. The latter method, however, is \u8220?objective\u8221? \up0 \expndtw0\charsc
alex100 in the sense in which accountants use the term and is justified by the n
eed for fair presentation of \up0 \expndtw0\charscalex102 receivables and income
. The direct write-off method is not wholly objective; it requires the use of \u
p0 \expndtw0\charscalex102 judgment in determining when an account has become un
collectible. \par\pard\ql \li1891\ri181\sb240\sl-240\slmult0\tx2304\tx2304\tx230
4 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 12. \tab \up0 \expnd
tw0\charscalex100 \ul0\nosupersub\cf9\f10\fs22 A receivable is considered im
paired when a loss event indicates a negative impact on the \line\tab
\up0 \expndtw0\charscalex100 estimated future cash flows to be received f
rom the customer. The IASB requires that the \line \tab \up0 \expndtw0\ch
arscalex100 impairment assessment should be performed as follows. \par\pard\ql \
li2304\ri177\sb240\sl-240\slmult0\tx2788\tx2788 \up0 \expndtw0\charscalex100 (1)
Receivables that are individually significant should be considered for impair
ment separately. If \line\tab \up0 \expndtw-4\charscalex100 impaired, the compan
y recognizes it. Receivables that are not individually significant may also be \
line \tab \up0 \expndtw-4\charscalex100 assessed individually, but it is not nec
essary to do so. \par\pard\ql \li2304\ri181\sb240\sl-240\slmult0\tx2788\tx2788 \
up0 \expndtw0\charscalex100 (2) Any receivable individually assessed that is n
ot considered impaired should be included with \line\tab \up0 \expndtw0\charscal
ex103 a group of assets with similar credit-risk characteristics and co
llectively assessed for \line \tab \up0 \expndtw0\charscalex103 impairment. \p
ar\pard\ql \li2304\sb230\sl-253\slmult0 \up0 \expndtw-1\charscalex100 (3) Any
receivables not individually assessed should be collectively assessed for impair
ment. \par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par
\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb188\sl-207\slmult0\fi0\tx8467\
tx11568 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011
John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosu
persub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For
Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\f
s20 7-7
{\shp {\*\shpinst\shpleft1800\shptop14692\shpright11880\shpbottom14712\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g307}{\bkmkend Pg307}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb0\sl-253\
slmult0 \par\pard\ql\li360\sb18\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul
0\nosupersub\cf8\f9\fs22 Questions Chapter 7\ul0\nosupersub\cf9\f10\fs22 (Conti
nued) \par\pard\ql \li451\ri1621\sb238\sl-240\slmult0\tx863\tx863\tx863\tx863\tx
863 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 13. \tab \up0 \exp
ndtw0\charscalex100 \ul0\nosupersub\cf9\f10\fs22 The receivable due from Bernste
in Company should be written off to an appropriately named loss \line\tab \up0 \
expndtw0\charscalex105 account and reported in the income statement as part of i
ncome from operations. In this case, \line \tab \up0 \expndtw0\charscalex103 cla

ssification as an unusual item would seem appropriate. The loss may properly be
reduced by \line \tab \up0 \expndtw0\charscalex108 the portion of the allowance
for doubtful accounts at the end of the preceding year that was \line \tab \up0
\expndtw-3\charscalex100 allocable to the Bernstein Company account. \par\pard\q
j \li863\ri1620\sb240\sl-240\slmult0 \up0 \expndtw-1\charscalex100 Estimates for
doubtful accounts are based on a firm\u8217?s prior bad debt experience with du
e considera\up0 \expndtw-1\charscalex100 tion given to changes in credit policy
and forecasted general or industry business conditions. \par\pard\qj \li863\ri16
25\sb240\sl-240\slmult0 \up0 \expndtw0\charscalex100 The purpose of the allowanc
e method is to anticipate only that amount of bad debt expense which \up0 \expnd
tw0\charscalex103 can be reasonably forecasted in the normal course of events; i
t is not intended to anticipate bad \up0 \expndtw-3\charscalex100 debt losses wh
ich are abnormal and nonrecurring in nature. \par\pard\ql \li451\ri1620\sb240\sl
-240\slmult0\tx863\tx863\tx863\tx863 \up0 \expndtw-3\charscalex100 \ul0\nosupers
ub\cf8\f9\fs22 14. \tab \up0 \expndtw0\charscalex105 \ul0\nosupersub\cf9\f10\fs2
2 If the direct write-off method is used, the only alternative is to debit Cash
and credit a revenue \line\tab \up0 \expndtw0\charscalex106 account entitled Unc
ollectible Amounts Recovered. If the allowance method is used, then the \line \t
ab \up0 \expndtw0\charscalex100 company will debit Accounts Receivable and credi
t the Allowance for Doubtful Accounts. An entry \line \tab \up0 \expndtw-2\chars
calex100 is then made to credit the customer\u8217?s account and debit Cash upon
receipt of the remittance. \par\pard\li451\sb241\sl-253\slmult0\fi0\tx863 \up0
\expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 15.\tab \up0 \expndtw-3\cha
rscalex100 \ul0\nosupersub\cf9\f10\fs22 The journal entry on Lombard\u8217?s boo
ks would be:\par\pard\li451\sb1\sl-237\slmult0\fi431\tldot\tx7934 \up0 \expndtw3\charscalex100 Notes Receivable...\tab \up0 \expndtw-3\charscalex100 1,000,000\
par\pard\li451\sb1\sl-240\slmult0\fi739\tx9542 \up0 \expndtw-3\charscalex100 Dis
count on Notes Receivable ...\tab \up0 \expndtw-3\charscalex100 360,000\par\pard
\li451\sb0\sl-240\slmult0\fi739\tx9547 \up0 \expndtw-3\charscalex100 Sales Reven
ue ...\tab \up0 \expndtw-3\charscalex100 640,000*\par\pard\qj \li868\ri1622\sb22
9\sl-240\slmult0 \up0 \expndtw0\charscalex102 *Assumes that seller is a dealer i
n this property. If not, the property might be credited, and a loss \up0 \expndt
w-3\charscalex100 on sale of $50,000 would be recognized. \par\pard\ql \li451\ri
1596\sb240\sl-240\slmult0\tx864\tx864\tx864 \up0 \expndtw-3\charscalex100 \ul0\n
osupersub\cf8\f9\fs22 16. \tab \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf9\
f10\fs22 Imputed interest is the interest ascribed or attributed to a situation
or circumstance which is void of \line\tab \up0 \expndtw-2\charscalex100 a state
d or otherwise appropriate interest factor. Imputed interest is the result of a
process of interest \line \tab \up0 \expndtw-3\charscalex100 rate estimation cal
led imputation. \par\pard\qj \li864\ri1620\sb240\sl-240\slmult0 \up0 \expndtw-2\
charscalex100 An interest rate is imputed for notes receivable when (1) no inter
est rate is stated for the transaction, \up0 \expndtw-1\charscalex100 or (2) t
he stated interest rate is unreasonable, or (3) the stated face amoun
t of the note is \up0 \expndtw0\charscalex104 materially different from the
current cash price for the same or similar items or from the current \up0 \expnd
tw-3\charscalex100 market value of the debt instrument. \par\pard\qj \li864\ri15
67\sb240\sl-240\slmult0 \up0 \expndtw-2\charscalex100 In imputing an appropriate
interest rate, consideration should be given to the prevailing interest rates \
line \up0 \expndtw-3\charscalex100 for similar instruments of issuers with simil
ar credit ratings, the collateral, and restrictive covenants. \par\pard\ql \li45
1\ri1621\sb240\sl-240\slmult0\tx864\tx864\tx864\tx864\tx864 \up0 \expndtw-3\char
scalex100 \ul0\nosupersub\cf8\f9\fs22 17. \tab \up0 \expndtw0\charscalex100 \ul0
\nosupersub\cf9\f10\fs22 The fair value option gives companies the option of usi
ng fair value as the measurement basis for \line\tab \up0 \expndtw0\charscalex10
5 financial instruments. The IASB believes that fair value measurement for finan
cial instruments \line \tab \up0 \expndtw0\charscalex102 provides more relevant
and understandable information than historical cost. If companies choose \line \
tab \up0 \expndtw0\charscalex105 the fair value option, the receivables are reco
rded at fair value, with unrealized gains or losses \line \tab \up0 \expndtw-3\c
harscalex100 reported as part of net income. \par\pard\ql \li451\ri1621\sb240\sl

-240\slmult0\tx864\tx864\tx864\tx864 \up0 \expndtw-3\charscalex100 \ul0\nosupers

ub\cf8\f9\fs22 18. \tab \up0 \expndtw0\charscalex107 \ul0\nosupersub\cf9\f10\fs2
2 A company might sell receivables because money is tight and access to normal c
redit is not \line\tab \up0 \expndtw0\charscalex103 available or prohibitively e
xpensive. Also, a company may have to sell its receivables, instead of \line \ta
b \up0 \expndtw0\charscalex104 borrowing, to avoid violating existing lending ar
rangements. In addition, billing and collection of \line \tab \up0 \expndtw-3\ch
arscalex100 receivables are often time-consuming and costly. \par\pard\ql \li451
\ri1621\sb240\sl-240\slmult0\tx864\tx864\tx864\tx864 \up0 \expndtw-3\charscalex1
00 \ul0\nosupersub\cf8\f9\fs22 19. \tab \up0 \expndtw0\charscalex104 \ul0\nosupe
rsub\cf9\f10\fs22 The risks and rewards approach is used when receivables are s
old with or without recourse. A \line\tab \up0 \expndtw0\charscalex102 transfer
of receivables should be recorded as a sale when the seller has transferred subs
tantially \line \tab \up0 \expndtw0\charscalex100 all the risks and rewards of o
wnership of the financial asset. If the substantially all of the risks and \line
\tab \up0 \expndtw-2\charscalex100 rewards are not transferred, the company tre
ats the transfer as a secured borrowing. \par\pard\li388\sb0\sl-230\slmult0\par\
pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\s
b103\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosuper
sub\cf4\f5\fs20 7-8\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs1
8 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs1
8 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\ch
arscalex100 (For Instructor Use Only)
{\shp {\*\shpinst\shpleft360\shptop14692\shpright10440\shpbottom14712\shpfhdr0\s
hpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g308}{\bkmkend Pg308}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb0\sl-253
\slmult0 \par\pard\ql\li1800\sb18\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \
ul0\nosupersub\cf8\f9\fs22 Questions Chapter 7\ul0\nosupersub\cf9\f10\fs22 (Con
tinued) \par\pard\ql \li1891\ri182\sb238\sl-240\slmult0\tx2303\tx2303\tx2303\tx2
303\tx2303 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 20. \tab \u
p0 \expndtw0\charscalex100 \ul0\nosupersub\cf9\f10\fs22 Full guarantee (recour
se) is a guarantee from Moon that if any of the sold receivables ar
e \line\tab \up0 \expndtw0\charscalex100 uncollectible, Moon will pay the factor
for the amount of the uncollectible account. This guarantee \line \tab \up0 \ex
pndtw0\charscalex100 represents continuing involvement by Moon after the sale. U
nder the risks and rewards model, the \line \tab \up0 \expndtw-1\charscalex100 f
ace value of the receivables factored will be reported as a liability
on Moon\u8217?s statement of \line \tab \up0 \expndtw-2\charscalex100 finan
cial position. \par\pard\qj \li1891\ri179\sb240\sl-240\slmult0\tx2303\tx2303 \up
0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 21. \tab \up0 \expndtw-1\
charscalex100 \ul0\nosupersub\cf9\f10\fs22 Several acceptable solutions are poss
ible depending upon assumptions made as to whether certain \line\tab \up0 \expnd
tw-1\charscalex100 items are collectible within the operating cycle or not. The
following illustrates one possibility: \par\pard\ql \li2294\sb230\sl-253\slmult0
\up0 \expndtw-3\charscalex100 Current Assets \par\pard\qj \li2294\ri3839\sb0\sl
-240\slmult0 \up0 \expndtw-3\charscalex100 Accounts receivable\u8212?Trade (of w
hich accounts in the amount \line \up0 \expndtw-5\charscalex100 of \ul0\nosupers

ub\cf17\f18\fs22 \u8364?\ul0\nosupersub\cf9\f10\fs22 75,000 have been assigned a

s security for loans payable) \par\pard\li2294\sb1\sl-250\slmult0\fi422\tldot\tx
10987 \up0 \expndtw-3\charscalex100 (\ul0\nosupersub\cf17\f18\fs22 \u8364?\ul0\n
osupersub\cf9\f10\fs22 523,000 + \ul0\nosupersub\cf17\f18\fs22 \u8364?\ul0\nosup
ersub\cf9\f10\fs22 75,000) ...\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub
\cf17\f18\fs22 \u8364?\ul0\nosupersub\cf9\f10\fs22 598,000\par\pard\li2294\sb1\s
l-237\slmult0\fi422\tldot\tx11217 \up0 \expndtw-3\charscalex100 Tax refund recei
vable...\tab \up0 \expndtw-3\charscalex100 15,500\par\pard\li2294\sb1\sl-240\slm
ult0\fi422\tldot\tx11217 \up0 \expndtw-3\charscalex100 Advance payments on purch
ases...\tab \up0 \expndtw-3\charscalex100 61,000\par\pard\li2294\sb0\sl-240\slmu
lt0\fi0 \up0 \expndtw-3\charscalex100 Investments\par\pard\li2294\sb0\sl-240\slm
ult0\fi422\tldot\tx11217 \up0 \expndtw-3\charscalex100 Advance to subsidiary ...
\tab \up0 \expndtw-3\charscalex100 45,500\par\pard\li2294\sb0\sl-240\slmult0\fi0
\up0 \expndtw-3\charscalex100 Other Assets\par\pard\li2294\sb0\sl-240\slmult0\f
i422\tldot\tx11217 \up0 \expndtw-3\charscalex100 Travel advance to employees...\
tab \up0 \expndtw-3\charscalex100 22,000\par\pard\li2294\sb0\sl-240\slmult0\fi42
2\tldot\tx11217 \up0 \expndtw-3\charscalex100 Notes receivable past due plus acc
rued interest ...\tab \up0 \expndtw-3\charscalex100 47,000\par\pard\ql \li1891\r
i176\sb229\sl-240\slmult0\tx2303\tx2303\tx2303\tx2303\tx2303 \up0 \expndtw-3\cha
rscalex100 \ul0\nosupersub\cf8\f9\fs22 22. \tab \up0 \expndtw0\charscalex100 \ul
0\nosupersub\cf9\f10\fs22 The accounts receivable turnover ratio is computed by
dividing net sales by average net receiv-\line\tab \up0 \expndtw0\charscalex102
ables outstanding during the year. This ratio is used to assess the liquidity of
the receivables. It \line \tab \up0 \expndtw-2\charscalex100 measures the numbe
r of times, on average, receivables are collected during the period. It provides
\line \tab \up0 \expndtw0\charscalex100 some indication of the quality of the r
eceivables and how successful the company is in collecting \line \tab \up0 \expn
dtw-1\charscalex100 its outstanding receivables. \par\pard\ql \li1891\ri181\sb24
0\sl-240\slmult0\tx2303\tx2303\tx2303\tx2303 \up0 \expndtw-3\charscalex100 \ul0\
nosupersub\cf8\f9\fs22 23. \tab \up0 \expndtw0\charscalex103 \ul0\nosupersub\cf9
\f10\fs22 Because the restricted cash can not be used by Woodlawn to meet curren
t obligations, it should \line\tab \up0 \expndtw0\charscalex104 not be reported
as a current asset\u8212?it should be reported in investments or other assets. T
hus, \line \tab \up0 \expndtw0\charscalex100 although this item has cash in its
label, it should not be reflected in liquidity measures, such as the \line \tab
\up0 \expndtw0\charscalex100 current or acid-test ratios. \par\pard\ql \li1891\r
i181\sb240\sl-240\slmult0\tx2303\tx2303\tx2303\tx2303\tx2303\tx2303\tx2303 \up0
\expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 24. \tab \up0 \expndtw0\cha
rscalex103 \ul0\nosupersub\cf9\f10\fs22 Both the IASB and the FASB have indicate
d that they believe that financial statements would be \line\tab \up0 \expndtw0\
charscalex100 more transparent and understandable if companies recorded and repo
rted all financial instruments \line \tab \up0 \expndtw0\charscalex105 at fair v
alue. The Boards have adopted a piecemeal approach in which disclosure of fair v
alue \line \tab \up0 \expndtw0\charscalex105 information in the notes is the fir
st step. The second step is the fair value option which permits \line \tab \up0
\expndtw0\charscalex106 companies to record fair values in the financial stateme
nts. The fair value option for recording \line \tab \up0 \expndtw0\charscalex109
financial instruments such as receivables is an important step in moving closer
to fair value \line \tab \up0 \expndtw-3\charscalex100 recording. \par\pard\ql
\li1891\ri179\sb240\sl-240\slmult0\tx2303\tx2303\tx2303\tx2303\tx2303\tx2303 \up
0 \expndtw-3\charscalex100 \ul0\nosupersub\cf8\f9\fs22 25. \tab \up0 \expndtw0\c
harscalex100 \ul0\nosupersub\cf53\f54\fs22 Key similarities relate to\ul0\nosupe
rsub\cf15\f16\fs22 \ul0\nosupersub\cf9\f10\fs22 (1) the definition used for ca
sh equivalents, (2) accounting and report-\line\tab \up0 \expndtw0\charscalex103
ing issues related to recognition and measurement of receivables, such as the u
se of allowance \line \tab \up0 \expndtw0\charscalex104 accounts, how to record
trade and sales discounts, use of percentage of sales and receivables \line \tab
\up0 \expndtw0\charscalex102 methods, pledging, and factoring, and (3) both Boa
rds are working to implement fair value meas-\line \tab \up0 \expndtw0\charscale
x105 urement for all financial instruments but both Boards have faced bitter opp

osition from various \line \tab \up0 \expndtw-3\charscalex100 factions. \par\par

d\qj \li2303\ri181\sb240\sl-240\slmult0 \up0 \expndtw0\charscalex102 \ul0\nosupe
rsub\cf53\f54\fs22 Key differences relate to\ul0\nosupersub\cf9\f10\fs22 (1) IF
RS has no guidance for segregation of receivables with different \line \up0 \exp
ndtw0\charscalex105 characteristics, (2) IFRS and U.S. GAAP standards on the fa
ir value option are similar but not \line \up0 \expndtw0\charscalex102 identical
. The international standard related to the fair value option is subject to cert
ain qualifying \line \up0 \expndtw0\charscalex103 criteria not in the U.S. stand
ard. In addition, there is some difference in the financial instruments \line \u
p0 \expndtw0\charscalex100 covered, (3) IFRS and U.S. GAAP differ in the criteri
a used to derecognize a receivable. IFRS is a \line \up0 \expndtw0\charscalex100
combination of a risks and rewards and a loss of control approach. U.S. GAAP us
es loss of control \line \up0 \expndtw0\charscalex100 as the primary criterion.
In addition, IFRS permits partial derecognition\u8212?U.S. GAAP does not. \par\p
ard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828
\sb158\sl-207\slmult0\fi0\tx8467\tx11568 \up0 \expndtw-2\charscalex100 \ul0\nosu
persub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosu
persub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \
up0 \expndtw-3\charscalex100 (For Instructor Use Only)\tab \up0 \expndtw-3\chars
calex100 \ul0\nosupersub\cf4\f5\fs20 7-9
{\shp {\*\shpinst\shpleft1800\shptop14692\shpright11880\shpbottom14712\shpfhdr0\
shpbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz15\shplid0
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g309}{\bkmkend Pg309}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb0\sl-253\
slmult0 \par\pard\ql\li360\sb18\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul
0\nosupersub\cf8\f9\fs22 Questions Chapter 7\ul0\nosupersub\cf9\f10\fs22 (Conti
nued) \par\pard\li451\sb238\sl-253\slmult0\fi0\tx863 \up0 \expndtw-3\charscalex1
00 \ul0\nosupersub\cf8\f9\fs22 26.\tab \up0 \expndtw-3\charscalex100 \ul0\nosupe
rsub\cf9\f10\fs22 Simonis makes the following entry to record the impairment.\pa
r\pard\li451\sb218\sl-253\slmult0\fi412\tx8203 \up0 \expndtw-3\charscalex100 Imp
airment Loss ...\tab \up0 \expndtw-3\charscalex100 5,000\par\pard\li451\sb1\sl-2
31\slmult0\fi1080\tx9791 \up0 \expndtw-3\charscalex100 Notes Receivable (or Allo
wance for Doubtful Accounts) ...\tab \up0 \expndtw-3\charscalex100 5,000\par\par
d\qj \li863\sb0\sl-240\slmult0 \par\pard\qj\li863\ri1622\sb5\sl-240\slmult0 \up0
\expndtw0\charscalex105 Under IFRS, Simonis may record recovery of losses on pr
ior impairments. Under U.S. GAAP, \up0 \expndtw0\charscalex100 reversal of impai
rment is not permitted. Rather the balance on the receivable after the impairmen
t \up0 \expndtw-3\charscalex100 becomes the new basis for the receivable. \par\p
ard\ql \li369\sb230\sl-253\slmult0\tx863\tx1401 \up0 \expndtw-3\charscalex100 \u
l0\nosupersub\cf8\f9\fs22 *27. \tab \up0 \expndtw-3\charscalex100 \ul0\nosupersu
b\cf9\f10\fs22 (1) \tab \up0 \expndtw0\charscalex104 The \ul0\nosupersub\cf8\f9\
fs22 general checking account \ul0\nosupersub\cf9\f10\fs22 is the principal bank
account of most companies and fre-\par\pard\qj \li1406\ri1622\sb0\sl-240\slmult
0 \up0 \expndtw0\charscalex105 quently the only bank account of small companies.
Most if not all transactions are cycled \up0 \expndtw-2\charscalex100 through t
he general checking account, either directly or on an imprest basis. \par\pard\q
l \li864\sb228\sl-253\slmult0\tx1401 \up0 \expndtw-3\charscalex100 (2) \tab \up0
\expndtw0\charscalex100 \ul0\nosupersub\cf8\f9\fs22 Imprest bank accounts\ul0\n

osupersub\cf9\f10\fs22 are used to disburse cash (checks) for a specific purpos

e, such as \par\pard\qj \li1406\ri1627\sb0\sl-240\slmult0 \up0 \expndtw0\charsca
lex100 dividends, payroll, commissions, or travel expenses. Money is deposited i
n the imprest fund \line \up0 \expndtw-2\charscalex100 from the general fund in
an amount necessary to cover a specific group of disbursements. \par\pard\ql \li
864\sb228\sl-253\slmult0\tx1401 \up0 \expndtw-3\charscalex100 (3) \tab \up0 \exp
ndtw0\charscalex103 \ul0\nosupersub\cf8\f9\fs22 Lockbox accounts\ul0\nosupersub\
cf9\f10\fs22 are local post office boxes to which a multi-location company inst
ructs \par\pard\qj \li1406\ri1623\sb0\sl-240\slmult0 \up0 \expndtw0\charscalex10
7 its customers to mail remittances. A local bank is authorized to empty the box
daily and \up0 \expndtw-3\charscalex100 credit the company\u8217?s accounts for
collections. \par\pard\ql \li360\ri1619\sb238\sl-240\slmult0\tx835\tx835\tx835\
tx835\tx835\tx835 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf8\f9\fs22 *28.\
ul0\nosupersub\cf9\f10\fs22 A receivable is considered impaired when it is prob
able that the creditor will be unable to collect all \line\tab \up0 \expndtw0\ch
arscalex100 amounts due (both principal and interest) according to the contractu
al terms of the receivable. If a \line \tab \up0 \expndtw-1\charscalex100 receiv
able is considered impaired, the loss due to impairment should be measured as th
e difference \line \tab \up0 \expndtw0\charscalex100 between the carrying amount
and the expected future cash flows discounted at the loan\u8217?s historical \l
ine \tab \up0 \expndtw0\charscalex102 effective-interest rate. The loss is recor
ded on the books of the creditor. The debtor would not be \line \tab \up0 \expnd
tw0\charscalex108 aware of the entry made by the creditor and would not make an
entry until settlement or if a \line \tab \up0 \expndtw-3\charscalex100 modifica
tion of terms resulted. \par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl
-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0
\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li
388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-2
30\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\p
ar\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li38
8\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230
\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par
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t\tx8769 \up0 \expndtw-4\charscalex100 Cash...\tab \up0 \expndtw-4\charscalex100
138,000\par\pard\li1800\sb101\sl-322\slmult0\fi0\tldot\tx9076 \up0 \expndtw-4\c
harscalex100 Due from Factor...\tab \up0 \expndtw-4\charscalex100 9,000*\par\par
d\li1800\sb95\sl-322\slmult0\fi0\tldot\tx9081 \up0 \expndtw-4\charscalex100 Fina
nce Charge...\tab \up0 \expndtw-4\charscalex100 3,000**\par\pard\li1800\sb101\sl
-322\slmult0\fi720\tx10819 \up0 \expndtw-4\charscalex100 Liability to Engram Fac
tors...\tab \up0 \expndtw-4\charscalex100 150,000\par\pard\li1800\sb0\sl-322\slm
ult0\par\pard\li1800\sb95\sl-322\slmult0\fi110 \up0 \expndtw-4\charscalex100 *6%
X $150,000 = $9,000\par\pard\li1800\sb96\sl-322\slmult0\fi0 \up0 \expndtw-4\cha
rscalex100 **2% X $150,000 = $3,000\par\pard\li1828\sb0\sl-207\slmult0\par\pard\
li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0
\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\sl
mult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\
pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li182
8\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb159\sl
-207\slmult0\fi0\tx8467\tx11457 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf
2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf

3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expn

dtw-3\charscalex100 (For Instructor Use Only)\tab \up0 \expndtw-3\charscalex100
\ul0\nosupersub\cf4\f5\fs20 7-15
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p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g315}{\bkmkend Pg315}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb274\sl-32
2\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 BRIEF EXERCI
SE 7-13 \par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\sb176\sl-322\slmult0\f
i0\tldot\tx7454 \up0 \expndtw-4\charscalex100 Cash $250,000 - [$250,000 X (.05 +
.04)] ...\tab \up0 \expndtw-4\charscalex100 227,500\par\pard\li360\sb38\sl-322\
slmult0\fi0\tldot\tx7612 \up0 \expndtw-4\charscalex100 Due from Factor ($250,000
X .04) ...\tab \up0 \expndtw-4\charscalex100 10,000\par\pard\li360\sb38\sl-322\
slmult0\fi0\tldot\tx7593 \up0 \expndtw-4\charscalex100 Loss on Sale of Receivabl
es ...\tab \up0 \expndtw-4\charscalex100 12,500*\par\pard\li360\sb38\sl-322\slmu
lt0\fi720\tx9432 \up0 \expndtw-4\charscalex100 Accounts Receivable...\tab \up0 \
expndtw-4\charscalex100 250,000\par\pard\li360\sb0\sl-322\slmult0\par\pard\li360
\sb42\sl-322\slmult0\fi0 \up0 \expndtw-4\charscalex100 *($250,000 X .05)\par\par
d\li360\sb0\sl-322\slmult0\par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\sb31
6\sl-322\slmult0\fi0 \up0 \expndtw-4\charscalex100 BRIEF EXERCISE 7-14\par\pard\
li360\sb316\sl-322\slmult0\fi0 \up0 \expndtw-4\charscalex100 The entry for the s
ale now would be:\par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\sb33\sl-322\s
lmult0\fi0\tldot\tx7454 \up0 \expndtw-4\charscalex100 Cash $250,000 - [($250,000
X (.05 + .04)]...\tab \up0 \expndtw-4\charscalex100 227,500\par\pard\li360\sb38
\sl-322\slmult0\fi0\tldot\tx7612 \up0 \expndtw-4\charscalex100 Due from Factor (
$250,000 X .04) ...\tab \up0 \expndtw-4\charscalex100 10,000\par\pard\li360\sb38
\sl-322\slmult0\fi0\tldot\tx7593 \up0 \expndtw-4\charscalex100 Finance Charge ..
.\tab \up0 \expndtw-4\charscalex100 12,500*\par\pard\li360\sb38\sl-322\slmult0\f
i720\tx9432 \up0 \expndtw-4\charscalex100 Liability to Commercial Factors...\tab
\up0 \expndtw-4\charscalex100 250,000\par\pard\ql \li360\sb195\sl-322\slmult0 \
up0 \expndtw-4\charscalex100 *($250,000 X .05) \par\pard\ql \li360\sb318\sl-322\
slmult0\tx8801 \up0 \expndtw-2\charscalex100 Arness\u8217?s financial statem
ents would include a liability \tab \up0 \expndtw-4\charscalex100 (Liabi
lity to \par\pard\qj \li360\ri1511\sb0\sl-320\slmult0 \up0 \expndtw-4\charscal
ex100 Commercial Factors) since the receivables were sold with a full guarantee
for \up0 \expndtw-8\charscalex100 credit losses. \par\pard\ql \li360\sb319\sl-32
2\slmult0 \up0 \expndtw-4\charscalex100 BRIEF EXERCISE 7-15 \par\pard\ql \li360\
sb318\sl-322\slmult0 \up0 \expndtw-4\charscalex100 The accounts receivable turno
ver ratio is computed as follows:\par\pard\sect\sectd\sbknone\cols3\colno1\colw4
270\colsr160\colno2\colw402\colsr160\colno3\colw7118\colsr160\ql \li1800\sb0\sl276\slmult0 \par\pard\ql \li1800\sb88\sl-276\slmult0 \up0 \expndtw-3\charscalex1
00 \ul0\nosupersub\cf14\f15\fs24 Net Sales\par\pard\ql \li484\sb55\sl-276\slmult
0 \up0 \expndtw-3\charscalex100 Average Trade Receivables (net)\par\pard\column
\ql \li4430\sb0\sl-276\slmult0 \par\pard\ql \li20\sb222\sl-276\slmult0 \up0 \exp
ndtw-3\charscalex100 =\par\pard\column \ql \li5424\sb0\sl-322\slmult0 \par\pard\
ql \li462\sb4\sl-322\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf18\
f19\fs28 \u8364?\ul0\nosupersub\cf14\f15\fs24 10,799\par\pard\ql \li2185\sb0\sl216\slmult0 \up0 \expndtw-3\charscalex100 = 7.0 times\par\pard\ql \li20\sb0\sl-2
16\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf18\f19\fs28 \u8364?\u
l0\nosupersub\cf14\f15\fs24 1,459 + \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\no
supersub\cf14\f15\fs24 1,624\par\pard\ql \li831\sb0\sl-216\slmult0 \up0 \expndtw
-3\charscalex100 2 \par\pard\sect\sectd\sbknone \li388\sb0\sl-230\slmult0\par\pa
rd\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0
\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmu
lt0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard
\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\s
l-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult
0\par\pard\li388\sb54\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscale
x100 \ul0\nosupersub\cf4\f5\fs20 7-16\tab \up0 \expndtw-2\charscalex100 \ul0\nos
upersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nos

upersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab

\up0 \expndtw-3\charscalex100 (For Instructor Use Only)
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22\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 BRIEF EXERC
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lw6190\colsr160\colno2\colw383\colsr160\colno3\colw2764\colsr160\colno4\colw2303
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0 \up0 \expndtw-4\charscalex100 365 days\par\pard\ql \li1967\sb110\sl-322\slmult

0 \up0 \expndtw-4\charscalex100 Accounts Receivable Turnover\par\pard\ql \li1800
\sb0\sl-322\slmult0 \par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql \li1800
\sb177\sl-322\slmult0 \up0 \expndtw-4\charscalex100 *BRIEF EXERCISE 7-16\par\par
d\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql \li1800\sb196\sl-322\slmult0 \up0 \
expndtw-6\charscalex100 Petty Cash ...\par\pard\ql \li2519\sb95\sl-322\slmult0 \
up0 \expndtw-12\charscalex100 Cash ...\par\pard\ql \li1800\sb0\sl-322\slmult0 \p
ar\pard\ql \li1800\sb196\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Office Sup
plies...\par\pard\qj \li1800\ri876\sb23\sl-417\slmult0 \up0 \expndtw-5\charscale
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...\par\pard\ql \li2519\sb85\sl-322\slmult0 \up0 \expndtw-3\charscalex100 Cash (2
00 - 15) ...\par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql \li1800\sb0\sl-3
22\slmult0 \par\pard\ql \li1800\sb61\sl-322\slmult0 \up0 \expndtw-4\charscalex10
0 *BRIEF EXERCISE 7-17\par\pard\column \ql \li6350\sb0\sl-322\slmult0 \par\pard\
ql \li6350\sb0\sl-322\slmult0 \par\pard\ql \li20\sb42\sl-322\slmult0 \up0 \expnd
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\li58\sb210\sl-322\slmult0 \up0 \expndtw-4\charscalex100 365\par\pard\ql \li893
\sb0\sl-252\slmult0 \up0 \expndtw-4\charscalex100 = 52.01 days\par\pard\ql \li20
\sb0\sl-252\slmult0 \up0 \expndtw-4\charscalex100 7.01\par\pard\column \ql \li97
97\sb0\sl-322\slmult0 \par\pard\ql \li9797\sb0\sl-322\slmult0 \par\pard\ql \li97
97\sb0\sl-322\slmult0 \par\pard\ql \li9797\sb0\sl-322\slmult0 \par\pard\ql \li97
97\sb0\sl-322\slmult0 \par\pard\ql \li9797\sb0\sl-322\slmult0 \par\pard\ql \li97
97\sb0\sl-322\slmult0 \par\pard\ql \li9797\sb0\sl-322\slmult0 \par\pard\ql \li97
97\sb0\sl-322\slmult0 \par\pard\ql \li20\sb49\sl-322\slmult0 \up0 \expndtw-4\cha
rscalex100 200\par\pard\ql \li1637\sb95\sl-322\slmult0 \up0 \expndtw-4\charscale
x100 200\par\pard\ql \li9955\sb0\sl-322\slmult0 \par\pard\ql \li178\sb196\sl-322
\slmult0 \up0 \expndtw-4\charscalex100 94\par\pard\ql \li178\sb101\sl-322\slmult
0 \up0 \expndtw-4\charscalex100 87\par\pard\ql \li332\sb95\sl-322\slmult0 \up0 \
expndtw-4\charscalex100 4\par\pard\ql \li1637\sb101\sl-322\slmult0 \up0 \expndtw
-4\charscalex100 185 \par\pard\sect\sectd\sbknone \ql \li1800\sb0\sl-322\slmult0
\par\pard\ql\li1800\sb180\sl-322\slmult0 \up0 \expndtw-2\charscalex100 (a)
A
dded to balance per bank statement (1) \par\pard\ql \li1800\sb98\sl-322\slmult0
\up0 \expndtw-2\charscalex100 (b)
Deducted from balance per books (4) \par\pa
rd\ql \li1800\sb98\sl-322\slmult0 \up0 \expndtw-2\charscalex100 (c)
Added to
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harscalex100 (d)
Deducted from balance per bank statement (2) \par\pard\ql \l
i1800\sb98\sl-322\slmult0 \up0 \expndtw-2\charscalex100 (e)
Deducted from bal
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\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb38\sl-2
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f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\
f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndt
w-3\charscalex100 (For Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \u
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r\pard\li360\sb89\sl-322\slmult0\fi0\tx8515 \up0 \expndtw-3\charscalex100 (b)
Office Expense\u8212?Bank Charges...\tab \up0 \expndtw-3\charscalex100 25\par\pa
rd\li360\sb101\sl-322\slmult0\fi1368\tx10109 \up0 \expndtw-3\charscalex100 Cash.
..\tab \up0 \expndtw-3\charscalex100 25\par\pard\li360\sb0\sl-322\slmult0\par\pa
rd\li360\sb196\sl-322\slmult0\fi0\tx8515 \up0 \expndtw-3\charscalex100 (c) Cas
h ...\tab \up0 \expndtw-3\charscalex100 31\par\pard\li360\sb95\sl-322\slmult0\fi
1368\tx10109 \up0 \expndtw-4\charscalex100 Interest Revenue ...\tab \up0 \expndt
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-420\slmult0 \up0 \expndtw0\charscalex102 Thus, all \u8220?Balance per Books\u82
21? adjustments in the reconciliation require a \up0 \expndtw-4\charscalex100 jo
urnal entry. \par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb0\sl-32
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Bad Debt Expense...\tab \up0 \expndtw-5\charscalex100 225,000\par\pard\li835\sb1
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Kieso, \ul0\nosupersub
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alex100 (a)
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Cash reported on December 31, 2010, balance sheet ...\tab \up0 \expndtw-4\charsc
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Other items classified a
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pard\ql \li2635\sb98\sl-322\slmult0\tx3241 \up0 \expndtw-3\charscalex100 4. \tab
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Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18
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{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
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2\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 7-1
(Continued) \par\pard\li1195\sb0\sl-322\slmult0\par\pard\li1195\sb90\sl-322\slm
ult0\fi0\tx1801 \up0 \expndtw-2\charscalex100 9.\tab \up0 \expndtw-2\charscalex1
00 Postdated check of $125,000 should be reported as an accounts\par\pard\li1195
\sb100\sl-322\slmult0\fi604 \up0 \expndtw-2\charscalex100 receivable.\par\pard\q
l \li1041\sb82\sl-322\slmult0\tx1800 \up0 \expndtw-4\charscalex100 10. \tab \up0
\expndtw0\charscalex100 The compensating balance requirement does not affect th
e bal-\par\pard\qj \li1799\ri1573\sb18\sl-420\slmult0 \up0 \expndtw0\charscalex1
00 ance in cash. A note disclosure indicating the arrangement and \up0 \expndtw4\charscalex100 the amounts involved should be described in the notes. \par\pard
\ql \li1195\sb281\sl-322\slmult0 \up0 \expndtw-4\charscalex100 *If not reimburse
d, charge to prepaid expense. \par\pard\qj \li1079\ri1571\sb218\sl-420\slmult0 \
up0 \expndtw-1\charscalex100 **If cash is present in another account in the same
bank on which the \up0 \expndtw-4\charscalex100 overdraft occurred, offsetting
is required. \par\pard\ql \li359\sb0\sl-322\slmult0 \par\pard\ql\li359\sb0\sl-32
2\slmult0 \par\pard\ql\li359\sb277\sl-322\slmult0 \up0 \expndtw-2\charscalex100
EXERCISE 7-2 (10-15 minutes) \par\pard\ql \li359\sb0\sl-322\slmult0 \par\pard\ql
\li359\sb196\sl-322\slmult0\tx1089 \up0 \expndtw-4\charscalex100 1. \tab \up0 \e
xpndtw-2\charscalex100 Cash balance of $925,000. Only the checking account bala
nce should \par\pard\qj \li1089\ri1515\sb18\sl-420\slmult0 \up0 \expndtw0\charsc
alex100 be reported as cash. The certificates of deposit of $1,400,000 should \l
ine \up0 \expndtw-4\charscalex100 be reported as a temporary investment, the cas
h advance to subsidiary \line \up0 \expndtw0\charscalex100 of $980,000 should be
reported as a receivable, and the utility deposit \line \up0 \expndtw-4\charsca
lex100 of $180 should be identified as a receivable from the gas company. \par\p
ard\ql \li359\sb0\sl-322\slmult0 \par\pard\ql\li359\sb179\sl-322\slmult0\tx1079
\up0 \expndtw-4\charscalex100 2. \tab \up0 \expndtw-4\charscalex100 Cash balance
is $484,650 computed as follows: \par\pard\li1694\sb112\sl-322\slmult0\fi0\tx91
91 \up0 \expndtw-5\charscalex100 Checking account balance ...\tab \up0 \expndtw5\charscalex100 $500,000\par\pard\li1694\sb101\sl-322\slmult0\fi0\tx9403 \up0 \e
xpndtw-5\charscalex100 Overdraft...\tab \up0 \expndtw-5\charscalex100 (17,000)\p
ar\pard\li1694\sb95\sl-322\slmult0\fi0\tx9888 \up0 \expndtw-5\charscalex100 Pett
y cash...\tab \up0 \expndtw-5\charscalex100 300\par\pard\li1694\sb101\sl-322\slm
ult0\fi0\tx9656 \up0 \expndtw-5\charscalex100 Coin and currency ...\tab \up0 \ex
pndtw-5\charscalex100 1,350\par\pard\li1080\sb95\sl-322\slmult0\fi8112 \up0 \exp
ndtw-5\charscalex100 $484,650\par\pard\li1080\sb0\sl-322\slmult0\par\pard\li1080
\sb124\sl-322\slmult0\fi0 \up0 \expndtw-3\charscalex100 Cash held in a bond sink
ing fund is restricted. Assuming that the bonds\par\pard\li1080\sb77\sl-322\slmu
lt0\fi0 \up0 \expndtw-5\charscalex100 are noncurrent, the restricted cash is als
o reported as noncurrent.\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\s
l-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult
0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\l
i388\sb0\sl-230\slmult0\par\pard\li388\sb107\sl-230\slmult0\fi0\tx1852\tx8491 \u
p0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 7-20\tab \up0 \expndtw-2
\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc
.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e
, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
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100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
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22\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 72 (Continued) \par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb176\
sl-322\slmult0\tx2519 \up0 \expndtw-4\charscalex100 3. \tab \up0 \expndtw-4\char
scalex100 Cash balance is $599,800 computed as follows: \par\pard\li3158\sb81\sl
-322\slmult0\fi0\tx10723 \up0 \expndtw-4\charscalex100 Checking account balance
...\tab \up0 \expndtw-4\charscalex100 $590,000\par\pard\li3158\sb77\sl-322\slmul
t0\fi0\tx11187 \up0 \expndtw-4\charscalex100 Certified check from customer...\ta
b \up0 \expndtw-4\charscalex100 9,800\par\pard\ql \li10718\sb76\sl-322\slmult0 \
up0 \expndtw-4\charscalex100 $599,800 \par\pard\qj \li2520\sb0\sl-400\slmult0 \p
ar\pard\qj\li2520\ri176\sb54\sl-400\slmult0 \up0 \expndtw0\charscalex102 The pos
tdated check of $11,000 should be reported as a receivable. \line \up0 \expndtw-

1\charscalex100 Cash restricted due to compensating balance should be described

in \line \up0 \expndtw-4\charscalex100 a note indicating the type of arrangement
and amount. Postage stamps \line \up0 \expndtw0\charscalex102 on hand are repor
ted as part of office supplies inventory or prepaid \line \up0 \expndtw-4\charsc
alex100 expenses. \par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb
143\sl-322\slmult0\tx2519 \up0 \expndtw-4\charscalex100 4. \tab \up0 \expndtw-4\
charscalex100 Cash balance is $90,000 computed as follows: \par\pard\li3158\sb81
\sl-322\slmult0\fi0\tx10876 \up0 \expndtw-5\charscalex100 Checking account balan
ce ...\tab \up0 \expndtw-5\charscalex100 $42,000\par\pard\li3158\sb77\sl-322\slm
ult0\fi0\tx11036 \up0 \expndtw-5\charscalex100 Money market mutual fund ...\tab
\up0 \expndtw-5\charscalex100 48,000\par\pard\li1800\sb76\sl-322\slmult0\fi9076
\up0 \expndtw-3\charscalex100 $90,000\par\pard\li1800\sb0\sl-322\slmult0\par\par
d\li1800\sb196\sl-322\slmult0\fi719 \up0 \expndtw-3\charscalex100 The NSF chec
k received from customer should be reported as a\par\pard\li1800\sb81\sl
-322\slmult0\fi719 \up0 \expndtw-3\charscalex100 receivable.\par\pard\li1800\sb0
\sl-322\slmult0\par\pard\li1800\sb153\sl-322\slmult0\fi0\tx2519 \up0 \expndtw-3\
charscalex100 5.\tab \up0 \expndtw-3\charscalex100 Cash balance is $700,900 comp
uted as follows:\par\pard\li3158\sb81\sl-322\slmult0\fi0\tx10723 \up0 \expndtw-4
\charscalex100 Checking account balance ...\tab \up0 \expndtw-4\charscalex100 $7
00,000\par\pard\li3158\sb77\sl-322\slmult0\fi0\tx11419 \up0 \expndtw-4\charscale
x100 Cash advance received from customer...\tab \up0 \expndtw-4\charscalex100 90
0\par\pard\ql \li10718\sb76\sl-322\slmult0 \up0 \expndtw-4\charscalex100 $700,90
0 \par\pard\qj \li2520\sb0\sl-400\slmult0 \par\pard\qj\li2520\ri177\sb54\sl-400\
slmult0 \up0 \expndtw0\charscalex100 Cash restricted for future plant expan
sion of $500,000 should be \up0 \expndtw-1\charscalex100 reported as a noncu
rrent asset. Short-term Treasury bills of $180,000 \up0 \expndtw-4\charscalex100
should be reported as a temporary investment. Cash advance received \up0 \expnd
tw0\charscalex104 from customer of $900 should also be reported as a liability;
cash \up0 \expndtw0\charscalex105 advance of $7,000 to company executive shoul
d be reported as a \up0 \expndtw0\charscalex100 receivable; refundable deposit o
f $26,000 paid to federal government \up0 \expndtw0\charscalex100 should be repo
rted as a receivable. \par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl
-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb123\sl-207\slm
ult0\fi0\tx8467\tx11457 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs1
8 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs1
8 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\ch
arscalex100 (For Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nos
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\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Current assets \par\pard\ql \li824
\sb98\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Accounts receivable \par\pard
\ql \li825\ri3123\sb18\sl-420\slmult0\tx1598\tx1520 \up0 \expndtw-8\charscalex10
0 Customers accounts (of which accounts \line\tab \up0 \expndtw-4\charscalex100
in the amount of \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs2
8 40,000 have \line \tab \up0 \expndtw-4\charscalex100 have been pledged as secu
rity \par\pard\li824\sb98\sl-322\slmult0\fi697\tldot\tx6580 \up0 \expndtw-5\char
scalex100 for a bank loan) ...\tab \up0 \expndtw-5\charscalex100 \ul0\nosupersub
\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 89,000\par\pard\li824\sb95\sl322\slmult0\fi464\tldot\tx6719 \up0 \expndtw-5\charscalex100 Installment account
s due in 2011 ...\tab \up0 \expndtw-5\charscalex100 23,000\par\pard\li824\sb101\
sl-322\slmult0\fi464 \up0 \expndtw-5\charscalex100 Installment accounts due afte
r\par\pard\li824\sb95\sl-322\slmult0\fi696\tldot\tx6721\tx7862 \up0 \expndtw-5\c
harscalex100 December 31, 2011* ...\tab \up0 \expndtw-5\charscalex100 34,000\tab
\up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosuper
sub\cf7\f8\fs28 146,000\par\pard\li824\sb101\sl-322\slmult0\fi0\tx8312\tx9292 \u

p0 \expndtw-5\charscalex100 Other** (\ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\n

osupersub\cf7\f8\fs28 2,640 + \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupers
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s28 150,140\par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb179\sl-32
2\slmult0 \up0 \expndtw-4\charscalex100 Investments \par\pard\li824\sb112\sl-322
\slmult0\fi0\tx9590 \up0 \expndtw-4\charscalex100 Advance to subsidiary company.
..\tab \up0 \expndtw-4\charscalex100 91,000\par\pard\qj \li470\sb0\sl-320\slmult
0 \par\pard\qj\li470\ri1572\sb6\sl-320\slmult0 \up0 \expndtw0\charscalex100 *Thi
s classification assumes that these receivables are collectible within \up0 \exp
ndtw-4\charscalex100 the operating cycle of the business. \par\pard\ql \li360\sb
0\sl-322\slmult0 \par\pard\ql\li360\sb77\sl-322\slmult0 \up0 \expndtw-4\charscal
ex100 **These items could be separately classified, if considered material. \par
\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb0\sl-322\slmult0 \par\pa
rd\ql\li360\sb134\sl-322\slmult0 \up0 \expndtw-4\charscalex100 EXERCISE 7-4 (1015 minutes) \par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb196\sl-3
22\slmult0 \up0 \expndtw-4\charscalex100 Computation of cost of goods sold: \par
\pard\li360\sb113\sl-322\slmult0\fi720\tx9278 \up0 \expndtw-5\charscalex100 Merc
handise purchased ...\tab \up0 \expndtw-5\charscalex100 $320,000\par\pard\li360\
sb101\sl-322\slmult0\fi720\tx9587 \up0 \expndtw-5\charscalex100 Less: Ending i
nventory...\tab \up0 \expndtw-5\charscalex100 70,000\par\pard\li360\sb95\sl-322\
slmult0\fi0\tx9278 \up0 \expndtw-5\charscalex100 Cost of goods sold...\tab \up0
\expndtw-5\charscalex100 $250,000\par\pard\li388\sb0\sl-230\slmult0\par\pard\li3
88\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-23
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slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb143\sl-230\slmult0\fi
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Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersu
b\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Inst
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slmult0 \up0 \expndtw-4\charscalex100 Uncollected balance...\par\pard\ql \li1800
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rd\ql \li1800\sb95\sl-322\slmult0 \up0 \expndtw-7\charscalex100 Apparent shortag

e ...\par\pard\ql \li1799\sb0\sl-322\slmult0 \par\pard\ql \li1799\sb0\sl-322\slm
ult0 \par\pard\ql \li1799\sb0\sl-322\slmult0 \par\pard\ql \li1799\sb32\sl-322\sl
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\ql \li6643\sb0\sl-322\slmult0 \par\pard\ql \li20\sb193\sl-322\slmult0 \up0 \ex
pndtw-4\charscalex100 $350,000\par\pard\ql \li175\sb101\sl-322\slmult0 \up0 \exp
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w-4\charscalex100 152,000\par\pard\ql \li175\sb101\sl-322\slmult0 \up0 \expndtw4\charscalex100 117,000\par\pard\ql \li20\sb95\sl-322\slmult0 \up0 \expndtw-7\ch
arscalex100 $ 35,000 \u8212?Enough for a new car \par\pard\sect\sectd\sbknone
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tte...\tab \up0 \expndtw-3\charscalex100 2,000\par\pard\li2793\sb101\sl-322\slmu
lt0\fi1891\tx11174 \up0 \expndtw-7\charscalex100 Sales ...\tab \up0 \expndtw-7\c
harscalex100 2,000\par\pard\li2793\sb0\sl-322\slmult0\par\pard\li2793\sb196\sl-3
22\slmult0\fi0\tldot\tx9916 \up0 \expndtw-7\charscalex100 June 12 Cash ...\tab
\up0 \expndtw-7\charscalex100 1,960\par\pard\li2347\sb95\sl-322\slmult0\fi1617\t
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Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs
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charscalex100 40\par\pard\qj \li1084\sb0\sl-400\slmult0 \par\pard\qj\li1084\ri17
14\sb40\sl-400\slmult0\fi0 \up0 \expndtw-2\charscalex100 (Note to instructor: Sa
les discounts forfeited could have been recog-\line \up0 \expndtw-2\charscalex10
0 nized at the time the discount period lapsed. The company, however, \line \up0
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cash settlement.) \par\pard\ql \li369\sb0\sl-322\slmult0 \par\pard\ql\li369\sb0\
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69\sb196\sl-322\slmult0\fi0\tx1137\tx2179\tldot\tx8131 \up0 \expndtw-5\charscale
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K
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g325}{\bkmkend Pg325}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb274\sl-32
2\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 7-9
(8-10 minutes) \par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\sb190\sl-322\s
lmult0\fi0\tldot\tx7766 \up0 \expndtw-3\charscalex100 (a) Bad Debt Expense ...
\tab \up0 \expndtw-3\charscalex100 4,950\par\pard\li360\sb101\sl-322\slmult0\fi1
368 \up0 \expndtw-4\charscalex100 Allowance for Doubtful Accounts\par\pard\li360
\sb95\sl-322\slmult0\fi1677\tx9743 \up0 \expndtw-4\charscalex100 ($80,000 X 4%)
+ $1,750 = $4,950...\tab \up0 \expndtw-4\charscalex100 4,950\par\pard\li360\sb0\
sl-322\slmult0\par\pard\li360\sb196\sl-322\slmult0\fi0\tldot\tx7766 \up0 \expndt
w-4\charscalex100 (b) Bad Debt Expense ...\tab \up0 \expndtw-4\charscalex100 5
,800\par\pard\ql \li1728\sb84\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Allow
ance for Doubtful Accounts \par\pard\li2037\sb112\sl-322\slmult0\fi0\tx9743 \up0
\expndtw-4\charscalex100 $580,000 X 1% = $5,800...\tab \up0 \expndtw-4\charscal
ex100 5,800\par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql\li360\sb0\sl-322\
slmult0 \par\pard\ql\li360\sb80\sl-322\slmult0 \up0 \expndtw-2\charscalex100 EXE
RCISE 7-10 (10-12 minutes) \par\pard\ql \li360\ri1524\sb354\sl-400\slmult0\tx107
9\tx1079\tx1079\tx1079 \up0 \expndtw-3\charscalex100 (a)
The direct write-off
approach is not theoretically justifiable even though \line\tab \up0 \expndtw0\
charscalex102 required for income tax purposes. The direct write-off method does
\line \tab \up0 \expndtw0\charscalex100 not match expenses with revenues of the
period, nor does it result in \line \tab \up0 \expndtw0\charscalex100 receivabl
es being stated at estimated realizable value on the balance \line \tab \up0 \ex
pndtw-4\charscalex100 sheet. \par\pard\ql \li360\sb0\sl-322\slmult0 \par\pard\ql
\li360\sb63\sl-322\slmult0 \up0 \expndtw-2\charscalex100 (b)
Bad Debt Expense
- 2% of Sales = $48,000 ($2,400,000 X 2%) \par\pard\qj \li1079\ri2375\sb14\sl-4
00\slmult0 \up0 \expndtw-3\charscalex100 Bad Debt Expense - Direct Write-Off = $
34,330 ($7,800 + $9,700 + \up0 \expndtw-3\charscalex100 $7,000 + $9,830) \par\pa
rd\qj \li1079\sb0\sl-400\slmult0 \par\pard\qj\li1079\ri1573\sb1\sl-400\slmult0 \
up0 \expndtw0\charscalex103 Net income would be $13,670 ($48,000 - $34,330)
lower under the \up0 \expndtw-4\charscalex100 percentage-of-sales approach. \par
\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\
sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\s
lmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\p
ard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb
0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slm
ult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\par
d\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\
sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb65\sl-230\slmu
lt0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20
7-26\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 201
1 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nos
upersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (Fo
r Instructor Use Only)
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100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb274\sl-3
22\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 711 (8-10 minutes)\par\pard\sect\sectd\sbknone\cols2\colno1\colw6895\colsr160\col
no2\colw5045\colsr160\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql \li1800\sb190\s
l-322\slmult0 \up0 \expndtw-1\charscalex100 Balance 1/1 ($700 - $255)\par\pard\q
j \li1800\ri77\sb23\sl-417\slmult0 \up0 \expndtw-1\charscalex100 4/12 (#2412) ($
1,710 - $1,000 - $400*) \up0 \expndtw-2\charscalex100 11/18 (#5681) ($2,000 - $1
,250)\par\pard\ql \li1800\sb0\sl-322\slmult0 \par\pard\ql \li1800\sb0\sl-322\slm
ult0 \par\pard\ql \li1800\sb156\sl-322\slmult0 \up0 \expndtw0\charscalex100 *($8
90 - $490)\par\pard\column \ql \li7055\sb0\sl-322\slmult0 \par\pard\ql \li20\sb1
90\sl-322\slmult0\tx412\tx1086 \up0 \expndtw-4\charscalex100 $\tab \up0 \expndtw
-4\charscalex100 445\tab \up0 \expndtw-4\charscalex100 Over one year\par\pard\ql
\li404\sb101\sl-322\slmult0\tx1086 \up0 \expndtw-4\charscalex100 310\tab \up0 \
expndtw-4\charscalex100 Eight months and 19 days\par\pard\ql \li408\sb95\sl-322\
slmult0\tx1086 \up0 \expndtw-4\charscalex100 750\tab \up0 \expndtw-4\charscalex1
00 One month and 13 days\par\pard\ql \li21\sb101\sl-322\slmult0 \up0 \expndtw-4\
charscalex100 $1,505 \par\pard\sect\sectd\sbknone \qj \li1800\ri177\sb322\sl-400
\slmult0 \up0 \expndtw-2\charscalex100 Inasmuch as later invoices have been paid
in full, all three of these amounts \up0 \expndtw0\charscalex102 should be inve
stigated in order to determine why Alstott Co. has not paid \up0 \expndtw0\chars
calex101 them. The amounts in the beginning balance and #2412 should be of par\u
p0 \expndtw0\charscalex102 ticular concern. \par\pard\ql \li1800\sb0\sl-322\slmu
lt0 \par\pard\ql\li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb261\sl-322\slmu
lt0 \up0 \expndtw-2\charscalex100 EXERCISE 7-12 (15-20 minutes) \par\pard\li1800
\sb0\sl-322\slmult0\par\pard\li1800\sb211\sl-322\slmult0\fi0\tx2447\tldot\tx9441
\up0 \expndtw-5\charscalex100 7/1\tab \up0 \expndtw-5\charscalex100 Accounts Re
ceivable\u8212?Legler Co. ..\tab \up0 \expndtw-5\charscalex100 9,800\par\pard\li
1800\sb100\sl-322\slmult0\fi1368\tx11184 \up0 \expndtw-4\charscalex100 Sales (\u
l0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 10,000 X 98%)...\
tab \up0 \expndtw-4\charscalex100 9,800\par\pard\li1800\sb0\sl-322\slmult0\par\p
ard\li1800\sb197\sl-322\slmult0\fi0\tx2448\tldot\tx9287 \up0 \expndtw-4\charscal
ex100 7/5\tab \up0 \expndtw-4\charscalex100 Cash [\ul0\nosupersub\cf18\f19\fs28
\u8364?\ul0\nosupersub\cf7\f8\fs28 12,000 X (1 - .09)] ...\tab \up0 \expndtw-4\c
harscalex100 10,920\par\pard\li1800\sb95\sl-322\slmult0\fi647\tldot\tx9441 \up0
\expndtw-4\charscalex100 Loss on Sale of Receivables ...\tab \up0 \expndtw-4\cha
rscalex100 1,080\par\pard\li1800\sb101\sl-322\slmult0\fi1367\tx11030 \up0 \expnd
tw-4\charscalex100 Accounts Receivable (\ul0\nosupersub\cf18\f19\fs28 \u8364?\ul
0\nosupersub\cf7\f8\fs28 12,000 X 98%)...\tab \up0 \expndtw-4\charscalex100 11,7
60\par\pard\li1800\sb95\sl-322\slmult0\fi1367\tx11414 \up0 \expndtw-4\charscalex
100 Sales Discounts Forfeited...\tab \up0 \expndtw-4\charscalex100 240\par\pard\
li2520\sb0\sl-322\slmult0\par\pard\li2520\sb182\sl-322\slmult0\fi0 \up0 \expndtw
0\charscalex100 (Note: It is possible that the company already recorded the Sale
s\par\pard\li2520\sb76\sl-322\slmult0\fi0 \up0 \expndtw0\charscalex100 Discounts
Forfeited. In this case, the credit to Accounts Receivable\par\pard\li2520\sb81
\sl-322\slmult0\fi0 \up0 \expndtw-7\charscalex100 would be for \ul0\nosupersub\c
f18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 12,000. The same point applies t
o the next entry as well.)\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb
0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\s
lmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par
\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li18
28\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult

0\par\pard\li1828\sb44\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \expndtw-2\charsca

lex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Soluti
ons Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)\tab \up0
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2\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 7-1
2 (Continued) \par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\sb157\sl-322\slm
ult0\fi0\tx1276\tldot\tx8174 \up0 \expndtw-6\charscalex100 7/9\tab \up0 \expndtw
-6\charscalex100 Accounts Receivable ...\tab \up0 \expndtw-6\charscalex100 180\p
ar\pard\li360\sb76\sl-322\slmult0\fi1636 \up0 \expndtw-5\charscalex100 Sales Dis
counts Forfeited\par\pard\li360\sb81\sl-322\slmult0\fi1946\tx9974 \up0 \expndtw5\charscalex100 (\ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs2
8 9,000 X 2%) ...\tab \up0 \expndtw-5\charscalex100 180\par\pard\li360\sb0\sl-32
2\slmult0\par\pard\li360\sb153\sl-322\slmult0\fi916\tldot\tx7944 \up0 \expndtw-5
\charscalex100 Cash ...\tab \up0 \expndtw-5\charscalex100 5,640\par\pard\li360\s
b81\sl-322\slmult0\fi916\tldot\tx8174 \up0 \expndtw-5\charscalex100 Finance Char
ge (\ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 6,000 X 6%)
...\tab \up0 \expndtw-5\charscalex100 360\par\pard\li360\sb77\sl-322\slmult0\fi
1636\tx9744 \up0 \expndtw-5\charscalex100 Notes Payable...\tab \up0 \expndtw-5\c
harscalex100 6,000\par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\sb157\sl-322
\slmult0\fi0\tx1276\tldot\tx8174 \up0 \expndtw-5\charscalex100 7/11\tab \up0 \ex
pndtw-5\charscalex100 Accounts Receivable\u8212?Legler Co.\ul0\nosupersub\cf24\f
25\fs29 \ul0\nosupersub\cf7\f8\fs28 ..\tab \up0 \expndtw-5\charscalex100 200\pa
r\pard\ql \li1996\sb76\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Sales Discou
nts Forfeited \par\pard\li360\sb77\sl-322\slmult0\fi1868\tx9974 \up0 \expndtw0\c
harscalex100 (\ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 1
0,000 X 2%)...\tab \up0 \expndtw0\charscalex100 200\par\pard\li360\sb0\sl-322\sl
mult0\par\pard\li360\sb158\sl-322\slmult0\fi719 \up0 \expndtw0\charscalex100 Thi
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on 12/29 when Legler Company\u8217?s receiv-\par\pard\li360\sb81\sl-322\slmult0
\fi719 \up0 \expndtw0\charscalex100 able is adjusted.\par\pard\li360\sb0\sl-322\
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ccounts ...\tab \up0 \expndtw0\charscalex100 9,000\par\pard\li360\sb72\sl-333\sl
mult0\fi1636 \up0 \expndtw-4\charscalex100 Accounts Receivable\u8212?Legler Co\u
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pndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 [\ul0\nosupersub\cf18\f19\fs28
\u8364?\ul0\nosupersub\cf7\f8\fs28 9,800 + \ul0\nosupersub\cf18\f19\fs28 \u8364
?\ul0\nosupersub\cf7\f8\fs28 200 = \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nos
upersub\cf7\f8\fs28 10,000;\par\pard\li360\sb76\sl-322\slmult0\fi1868\tx9743 \up
0 \expndtw-4\charscalex100 \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\
cf7\f8\fs28 10,000 - (10% X \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub
\cf7\f8\fs28 10,000) = \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\
f8\fs28 9,000]...\tab \up0 \expndtw-4\charscalex100 9,000\par\pard\li360\sb0\sl322\slmult0\par\pard\li360\sb158\sl-322\slmult0\fi0\tx1276\tldot\tx7790 \up0 \ex
pndtw-4\charscalex100 12/31\tab \up0 \expndtw-4\charscalex100 Bad Debt Expense .
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6\sb81\sl-322\slmult0\fi232\tx9590 \up0 \expndtw-4\charscalex100 (\ul0\nosupersu
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8\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 275,000) ...\tab \up0 \expndtw-4\c
harscalex100 75,000\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\
slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\
pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\s
b0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\sl

mult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pa
rd\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0
\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb226\sl-230\sl
mult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs2
0 7-28\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2
011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\n
osupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (
For Instructor Use Only)
{\shp {\*\shpinst\shpleft360\shptop14692\shpright10440\shpbottom14712\shpfhdr0\s
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g328}{\bkmkend Pg328}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb274\sl-3
22\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 713 (10-15 minutes) \par\pard\li1809\sb0\sl-322\slmult0\par\pard\li1809\sb157\sl322\slmult0\fi0\tx2467\tx3959 \up0 \expndtw-4\charscalex100 (a)\tab \up0 \expndt
w-4\charscalex100 12/31/10\tab \up0 \expndtw-4\charscalex100 No entry (Carrying
Value = Fair Value)\par\pard\li1809\sb0\sl-322\slmult0\par\pard\li1809\sb157\sl322\slmult0\fi657\tx3959 \up0 \expndtw-4\charscalex100 12/31/11\tab \up0 \expndt
w-4\charscalex100 Unrealized Holding Gain/Loss-\par\pard\li2467\sb77\sl-322\slmu
lt0\fi1802\tldot\tx9374 \up0 \expndtw-4\charscalex100 Income...\tab \up0 \expndt
w-4\charscalex100 1,500\par\pard\li2467\sb76\sl-322\slmult0\fi1987 \up0 \expndtw
-4\charscalex100 Notes Receivable\par\pard\li2467\sb81\sl-322\slmult0\fi2296\tx1
1184 \up0 \expndtw-4\charscalex100 (44,000 - 42,500) ...\tab \up0 \expndtw-4\chars
calex100 1,500\par\pard\li2467\sb0\sl-322\slmult0\par\pard\li2467\sb153\sl-322\s
lmult0\fi0\tx3959 \up0 \expndtw-4\charscalex100 12/31/12\tab \up0 \expndtw-4\cha
rscalex100 Notes Receivable\par\pard\li4269\sb81\sl-322\slmult0\fi0\tldot\tx9374
\up0 \expndtw-3\charscalex100 [(38,000 - 36,000)] + 1,500] ...\tab \up0 \expndtw-3
\charscalex100 3,500\par\pard\ql \li4454\sb76\sl-322\slmult0 \up0 \expndtw-4\cha
rscalex100 Unrealized Holding Gain/Loss \par\pard\li4763\sb77\sl-322\slmult0\fi0
\tx11184 \up0 \expndtw-4\charscalex100 -Income...\tab \up0 \expndtw-4\charscalex
100 3,500\par\pard\qj \li1809\sb0\sl-380\slmult0 \par\pard\qj\li1809\ri178\sb52\
sl-380\slmult0\tx2486 \up0 \expndtw0\charscalex103 (b) The note will be report
ed at 42,500 on Kobiashi\u8217?s 2011 statement of \line\tab \up0 \expndtw0\chars
calex103 financial position. \par\pard\qj \li1809\sb0\sl-380\slmult0 \par\pard\q
j\li1809\ri177\sb61\sl-380\slmult0\tx2486 \up0 \expndtw0\charscalex100 (c) Kob
iashi\u8217?s 2012 income is 3,500 higher since the change in fair value \line\ta
b \up0 \expndtw-1\charscalex100 is reported as part of net income. \par\pard\ql
\li1800\sb0\sl-322\slmult0 \par\pard\ql\li1800\sb0\sl-322\slmult0 \par\pard\ql\l
i1800\sb224\sl-322\slmult0 \up0 \expndtw-2\charscalex100 EXERCISE 7-14 (10-15 mi
nutes) \par\pard\li1800\sb0\sl-322\slmult0\par\pard\li1800\sb177\sl-322\slmult0\
fi0\tldot\tx9072 \up0 \expndtw-5\charscalex100 (a) Cash ...\tab \up0 \expndtw5\charscalex100 290,000\par\pard\li1800\sb76\sl-322\slmult0\fi648\tldot\tx9211 \
up0 \expndtw-5\charscalex100 Finance Charge ...\tab \up0 \expndtw-5\charscalex10
0 10,000*\par\pard\li1800\sb81\sl-322\slmult0\fi1367\tx10871 \up0 \expndtw-5\cha
rscalex100 Notes Payable ...\tab \up0 \expndtw-5\charscalex100 300,000\par\pard\
li1800\sb0\sl-322\slmult0\par\pard\li1800\sb153\sl-322\slmult0\fi667 \up0 \expnd
tw-5\charscalex100 *2% X $500,000 = $10,000\par\pard\li1800\sb0\sl-322\slmult0\p
ar\pard\li1800\sb158\sl-322\slmult0\fi0\tldot\tx9072 \up0 \expndtw-5\charscalex1

00 (b) Cash ...\tab \up0 \expndtw-5\charscalex100 350,000\par\pard\li3168\sb76

\sl-322\slmult0\fi0\tx10871 \up0 \expndtw-4\charscalex100 Accounts Receivable...
\tab \up0 \expndtw-4\charscalex100 350,000\par\pard\li1828\sb0\sl-207\slmult0\pa
r\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1
828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl
-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmul
t0\par\pard\li1828\sb42\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \expndtw-2\charsc
alex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solut
ions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)\tab \up0
\expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 7-29
{\shp {\*\shpinst\shpleft1800\shptop14692\shpright11880\shpbottom14712\shpfhdr0\
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
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{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
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100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb274\sl-32
2\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 7-1
4 (Continued) \par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\sb190\sl-322\slm
ult0\fi0\tldot\tx7497 \up0 \expndtw-3\charscalex100 (c) Notes Payable ...\tab
\up0 \expndtw-3\charscalex100 300,000\par\pard\li360\sb101\sl-322\slmult0\fi648\
tldot\tx7804 \up0 \expndtw-3\charscalex100 Interest Expense ...\tab \up0 \expndt
w-3\charscalex100 7,500*\par\pard\li360\sb95\sl-322\slmult0\fi1368\tx9326 \up0 \
expndtw-3\charscalex100 Cash...\tab \up0 \expndtw-3\charscalex100 307,500\par\pa
rd\li360\sb0\sl-322\slmult0\par\pard\li360\sb196\sl-322\slmult0\fi657 \up0 \expn
dtw-3\charscalex100 *10% X $300,000 X 3/12 = $7,500\par\pard\li360\sb0\sl-322\sl

mult0\par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\sb297\sl-322\slmult0\fi0
\up0 \expndtw-3\charscalex100 EXERCISE 7-15 (15-18 minutes)\par\pard\li359\sb0\s
l-322\slmult0\par\pard\li359\sb148\sl-322\slmult0\fi0\tldot\tx7656 \up0 \expndtw
-4\charscalex100 1. Cash...\tab \up0 \expndtw-4\charscalex100 18,000\par\pard\
li359\sb38\sl-322\slmult0\fi556 \up0 \expndtw-4\charscalex100 Loss on Sale of Re
ceivables\par\pard\li359\sb38\sl-322\slmult0\fi788\tldot\tx7809 \up0 \expndtw-4\
charscalex100 (20,000 X 10%) ...\tab \up0 \expndtw-4\charscalex100 2,000\par\pard
\li359\sb38\sl-322\slmult0\fi1276\tx9484 \up0 \expndtw-4\charscalex100 Accounts
Receivable...\tab \up0 \expndtw-4\charscalex100 20,000\par\pard\li359\sb0\sl-322
\slmult0\par\pard\li359\sb76\sl-322\slmult0\fi0\tldot\tx7655 \up0 \expndtw-4\cha
rscalex100 2. Cash ...\tab \up0 \expndtw-4\charscalex100 50,600\par\pard\li359
\sb38\sl-322\slmult0\fi556\tldot\tx7809 \up0 \expndtw-4\charscalex100 Finance Ch
arge (55,000 X 8%) ...\tab \up0 \expndtw-4\charscalex100 4,400\par\pard\li359\sb3
8\sl-322\slmult0\fi1276\tx9484 \up0 \expndtw-4\charscalex100 Notes Payable ...\t
ab \up0 \expndtw-4\charscalex100 55,000\par\pard\li359\sb0\sl-322\slmult0\par\pa
rd\li359\sb76\sl-322\slmult0\fi0\tldot\tx7809 \up0 \expndtw-4\charscalex100 3.
Bad Debt Expense...\tab \up0 \expndtw-4\charscalex100 5,850\par\pard\li360\sb38
\sl-322\slmult0\fi1276 \up0 \expndtw-3\charscalex100 Allowance for Doubtful Acco
unts\par\pard\li360\sb38\sl-322\slmult0\fi1508\tx9638 \up0 \expndtw-3\charscalex
100 [(82,000 X 5%) + 1,750]...\tab \up0 \expndtw-3\charscalex100 5,850\par\pard\li
360\sb0\sl-322\slmult0\par\pard\li360\sb76\sl-322\slmult0\fi0\tldot\tx7809 \up0
\expndtw-3\charscalex100 4. Bad Debt Expense...\tab \up0 \expndtw-3\charscalex
100 6,450\par\pard\li1636\sb38\sl-322\slmult0\fi0 \up0 \expndtw-4\charscalex100
Allowance for Doubtful Accounts\par\pard\li1636\sb38\sl-322\slmult0\fi232\tx9748
\up0 \expndtw-4\charscalex100 (430,000 X 1.5%) ...\tab \up0 \expndtw-4\charscale
x100 6,450\par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\sb0\sl-322\slmult0\p
ar\pard\li360\sb282\sl-322\slmult0\fi0 \up0 \expndtw-4\charscalex100 EXERCISE 716 (10-15 minutes)\par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\sb196\sl-322
\slmult0\fi4\tldot\tx7708 \up0 \expndtw-4\charscalex100 Cash ...\tab \up0 \expnd
tw-4\charscalex100 190,000\par\pard\li360\sb95\sl-322\slmult0\fi4\tldot\tx7867 \
up0 \expndtw-4\charscalex100 Finance Charge ...\tab \up0 \expndtw-4\charscalex10
0 10,000\par\pard\li360\sb101\sl-322\slmult0\fi623\tx9422 \up0 \expndtw-4\charsc
alex100 Liability to Warren Company...\tab \up0 \expndtw-4\charscalex100 200,000
\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li
388\sb0\sl-230\slmult0\par\pard\li388\sb91\sl-230\slmult0\fi0\tx1852\tx8491 \up0
\expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 7-30\tab \up0 \expndtw-2\c
harscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e,
Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)
{\shp {\*\shpinst\shpleft360\shptop14692\shpright10440\shpbottom14712\shpfhdr0\s
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22\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 717 (15-20 minutes) \par\pard\ql \li1804\sb0\sl-380\slmult0 \par\pard\ql\li1804\r
i181\sb51\sl-380\slmult0\tx2347\tx2347\tx2347\tx2347\tx2347\tx2347 \up0 \expndtw
0\charscalex100 (a) According to the IASB, determining whether receivables that
are trans-\line\tab \up0 \expndtw0\charscalex106 ferred can be accounted for as
a sale is based on an evaluation of \line \tab \up0 \expndtw0\charscalex102 whe
ther the seller has transferred substantially all the risks and \line \
tab \up0 \expndtw0\charscalex104 rewards of ownership of the receivables. If sub
stantially all the risks \line \tab \up0 \expndtw-1\charscalex100 and rewards of
ownership of the receivables are transferred, then they \line \tab \up0 \expndt
w0\charscalex100 are derecognized (accounted for as a sale). This is likely the
case here \line \tab \up0 \expndtw-1\charscalex100 because there is no guarantee
. \par\pard\ql \li1804\sb0\sl-322\slmult0 \par\pard\ql\li1804\sb166\sl-322\slmul
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\par\pard\li3067\sb112\sl-322\slmult0\fi0\tldot\tx9148 \up0 \expndtw-5\charscal
ex100 Cash...\tab \up0 \expndtw-5\charscalex100 235,000\par\pard\li3067\sb100\sl
-322\slmult0\fi0\tldot\tx9307 \up0 \expndtw-5\charscalex100 Due from Factor (\ul
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tab \up0 \expndtw-5\charscalex100 10,000\par\pard\li3067\sb96\sl-322\slmult0\fi0
\tldot\tx9460 \up0 \expndtw-5\charscalex100 Loss on Sale (\ul0\nosupersub\cf18\f
19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 250,000 X 2%) ...\tab \up0 \expndtw-5
\charscalex100 5,000\par\pard\li3067\sb100\sl-322\slmult0\fi618\tx10862 \up0 \ex
pndtw-5\charscalex100 Accounts Receivable ...\tab \up0 \expndtw-5\charscalex100
250,000\par\pard\li1800\sb0\sl-322\slmult0\par\pard\li1800\sb0\sl-322\slmult0\pa
r\pard\li1800\sb292\sl-322\slmult0\fi0 \up0 \expndtw-3\charscalex100 EXERCISE 718 (10-15 minutes)\par\pard\li1800\sb0\sl-322\slmult0\par\pard\li1800\sb196\sl-3
22\slmult0\fi4\tx3427\tldot\tx9148 \up0 \expndtw-3\charscalex100 (a) July 1\tab
\up0 \expndtw-3\charscalex100 Cash ...\tab \up0 \expndtw-3\charscalex100 378,00
0\par\pard\li1804\sb100\sl-322\slmult0\fi1622\tldot\tx9307 \up0 \expndtw-5\chars
calex100 Due from Factor...\tab \up0 \expndtw-5\charscalex100 16,000*\par\pard\l
i1804\sb96\sl-322\slmult0\fi1622\tldot\tx9456 \up0 \expndtw-5\charscalex100 Loss
on Sale of Receivables ...\tab \up0 \expndtw-5\charscalex100 6,000**\par\pard\l
i1804\sb100\sl-322\slmult0\fi2342\tx10862 \up0 \expndtw-5\charscalex100 Accounts
Receivable ...\tab \up0 \expndtw-5\charscalex100 400,000\par\pard\li1804\sb0\sl
-322\slmult0\par\pard\li1804\sb114\sl-322\slmult0\fi1622 \up0 \expndtw-5\charsca
lex100 \ul0\nosupersub\cf54\f55\fs28 *\ul0\nosupersub\cf7\f8\fs28 *(4% X 400,000)
= 16,000\par\pard\li1804\sb96\sl-322\slmult0\fi1622 \up0 \expndtw-5\charscalex10
0 **(1 1/2% X 400,000) = 6,000\par\pard\li1804\sb0\sl-322\slmult0\par\pard\li1804\
sb196\sl-322\slmult0\fi0\tx3427\tldot\tx9148 \up0 \expndtw-5\charscalex100 (b)
July 1\tab \up0 \expndtw-5\charscalex100 Accounts Receivable ...\tab \up0 \expnd
tw-5\charscalex100 400,000\par\pard\li4147\sb100\sl-322\slmult0\fi0\tx11020 \up0

\expndtw-5\charscalex100 Due to SEK Corp. ..\tab \up0 \expndtw-5\charscalex100

16,000\par\pard\li4147\sb96\sl-322\slmult0\fi0\tx11174 \up0 \expndtw-5\charscale
x100 Financing Revenue ...\tab \up0 \expndtw-5\charscalex100 6,000\par\pard\li41
47\sb100\sl-322\slmult0\fi0\tx10862 \up0 \expndtw-5\charscalex100 Cash...\tab \u
p0 \expndtw-5\charscalex100 378,000\par\pard\li1828\sb0\sl-207\slmult0\par\pard\
li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0
\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\sl
mult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb14\sl-207\slmult0\fi0
\tx8467\tx11457 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyri
ght 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\
ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex
100 (For Instructor Use Only)\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\
cf4\f5\fs20 7-31
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2\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 7-1
9 (10-15 minutes) \par\pard\li364\sb0\sl-322\slmult0\par\pard\li364\sb190\sl-322
\slmult0\fi0\tx907\tx2073\tldot\tx7713 \up0 \expndtw-5\charscalex100 1.\tab \up0
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ble ...\tab \up0 \expndtw-5\charscalex100 900,000\par\pard\li2692\sb101\sl-322\s
lmult0\fi0\tx9422 \up0 \expndtw-5\charscalex100 Land...\tab \up0 \expndtw-5\char
scalex100 590,000\par\pard\ql \li2692\sb81\sl-322\slmult0 \up0 \expndtw-4\charsc
alex100 Gain on Sale of Land \par\pard\li2073\sb115\sl-322\slmult0\fi851\tx9422
\up0 \expndtw-4\charscalex100 (900,000 - 590,000) ...\tab \up0 \expndtw-4\charscal
ex100 310,000\par\pard\li2073\sb0\sl-322\slmult0\par\pard\li2073\sb76\sl-322\slm
ult0\fi0 \up0 \expndtw-4\charscalex100 Computation of total interest\par\pard\li
3187\sb100\sl-322\slmult0\fi0 \up0 \expndtw-7\charscalex100 1,416,163
Face va
lue of note\par\pard\li3187\sb96\sl-322\slmult0\fi541 \up0 \expndtw-7\charscalex
100 .63552
Present value of 1 for 4 periods at 12%\par\pard\li3187\sb100\sl322\slmult0\fi0\tx3574 \up0 \expndtw-7\charscalex100 \tab \up0 \expndtw-7\charsca
lex100 900,000
Present value of note\par\pard\li3187\sb96\sl-322\slmult0\fi1
54 \up0 \expndtw-7\charscalex100 1,416,163
Face value of note\par\pard\li318
7\sb100\sl-322\slmult0\fi0\tx3574 \up0 \expndtw-7\charscalex100 \tab \up0 \expndt
w-7\charscalex100 516,163
Total interest on notes receivable\par\pard\li364\
sb0\sl-322\slmult0\par\pard\li364\sb278\sl-322\slmult0\fi0\tx907\tx2073\tldot\tx
7329 \up0 \expndtw-5\charscalex100 2.\tab \up0 \expndtw-5\charscalex100 7/1/10\t
ab \up0 \expndtw-5\charscalex100 Notes Receivable ...\tab \up0 \expndtw-5\charsc
alex100 221,163.88\par\pard\li2688\sb95\sl-322\slmult0\fi0\tx9038 \up0 \expndtw5\charscalex100 Service Revenue ...\tab \up0 \expndtw-5\charscalex100 221,163.68
\par\pard\ql \li907\sb0\sl-322\slmult0 \par\pard\ql\li907\sb178\sl-322\slmult0 \
up0 \expndtw-4\charscalex100 Computation of the present value of the note: \par\
pard\li1449\sb119\sl-322\slmult0\fi0\tx8884 \up0 \expndtw-4\charscalex100 Maturi
ty value ...\tab \up0 \expndtw-4\charscalex100 400,000.00\par\pard\li1449\sb95\sl
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r\pard\li1449\sb101\sl-322\slmult0\fi309\tldot\tx7176 \up0 \expndtw-4\charscalex
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,552.00\par\pard\li1449\sb95\sl-322\slmult0\fi0 \up0 \expndtw-4\charscalex100 Pr

esent value of 12,000\par\pard\li1449\sb101\sl-322\slmult0\fi232 \up0 \expndtw-4\
charscalex100 payable annually for 8 years at\par\pard\li1449\sb95\sl-322\slmult
0\fi232\tldot\tx7485 \up0 \expndtw-4\charscalex100 12% annually\u8212?12,000 X 4.
96764 ...\tab \up0 \expndtw-4\charscalex100 59,611.68\par\pard\li1449\sb101\sl-3
22\slmult0\fi0\tx9039 \up0 \expndtw-4\charscalex100 Present value of the note...
\tab \up0 \expndtw-4\charscalex100 221,163.68\par\pard\li1449\sb95\sl-322\slmult
0\fi0\tx8884 \up0 \expndtw-4\charscalex100 Total interest on notes receivable ..
.\tab \up0 \expndtw-4\charscalex100 178,836.32\par\pard\li388\sb0\sl-230\slmult0\
par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li3
88\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-23
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arscalex100 \ul0\nosupersub\cf4\f5\fs20 7-32\tab \up0 \expndtw-2\charscalex100 \
ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \
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al\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)
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Notes Receivab
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lt0\fi1439\tx10756 \up0 \expndtw-4\charscalex100 Consulting Revenue ...\tab \up0
\expndtw-4\charscalex100 247,935*\par\pard\li1804\sb0\sl-322\slmult0\par\pard\l
i1804\sb119\sl-322\slmult0\fi719 \up0 \expndtw-4\charscalex100 *Computation of p
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\charscalex100 PV of $300,000 due in 2 years at 10%\par\pard\li1804\sb57\sl-322\
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rd\li1804\sb0\sl-322\slmult0\par\pard\li1804\sb115\sl-322\slmult0\fi0\tldot\tx90
33 \up0 \expndtw-4\charscalex100 (b)
Notes Receivable...\tab \up0 \expndtw-4\
charscalex100 24,794\par\pard\li1804\sb62\sl-322\slmult0\fi1439\tx10910 \up0 \ex
pndtw-4\charscalex100 Interest Revenue ...\tab \up0 \expndtw-4\charscalex100 24,
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19 \up0 \expndtw-4\charscalex100 *$247,935 X 10% = $24,794\par\pard\li1804\sb0\s
l-322\slmult0\par\pard\li1804\sb115\sl-322\slmult0\fi0\tldot\tx9048 \up0 \expndt
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Discount on Notes Receivable...\tab \up0 \expndtw-4\cha
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Notes Receivable...\tab \up0 \expndtw-4\charscalex100 47,271\par\pard
\li2520\sb57\sl-322\slmult0\fi724 \up0 \expndtw-5\charscalex100 Unrealized Holdi
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up0 \expndtw-5\charscalex100 Amortization, 12/31/10 ...\tab \up0 \expndtw-5\char
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47,271\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par
\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li18
28\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl207\slmult0\par\pard\li1828\sb42\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \expndtw
-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, I
nc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1

/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)

\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 7-33
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{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
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{\shp {\*\shpinst\shpleft6696\shptop11298\shpright7857\shpbottom11318\shpfhdr0\s
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
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{\shp {\*\shpinst\shpleft6696\shptop11692\shpright7857\shpbottom11712\shpfhdr0\s
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}

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{\shp {\*\shpinst\shpleft6696\shptop13185\shpright7857\shpbottom13205\shpfhdr0\s
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p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g333}{\bkmkend Pg333}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb274\sl-32
2\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 7-2
1 (10-15 minutes)\par\pard\sect\sectd\sbknone\cols2\colno1\colw5815\colsr160\col
no2\colw6125\colsr160\ql \li364\sb0\sl-322\slmult0 \par\pard\ql \li364\sb190\sl322\slmult0 \up0 \expndtw-3\charscalex100 (a) Accounts Receivable ...\par\pard\
ql \li1627\sb101\sl-322\slmult0 \up0 \expndtw-6\charscalex100 Sales...\par\pard\
ql \li907\sb0\sl-322\slmult0 \par\pard\ql \li907\sb196\sl-322\slmult0 \up0 \expn
dtw-12\charscalex100 Cash ...\par\pard\ql \li1627\sb95\sl-322\slmult0 \up0 \expn
dtw-4\charscalex100 Accounts Receivable...\par\pard\ql \li364\sb0\sl-322\slmult0
\par\pard\ql \li364\sb153\sl-322\slmult0\tx1079\tx5547 \up0 \expndtw-4\charscal
ex100 (b)\tab \up0 \expndtw-4\charscalex100 Accounts Receivable Turnover\tab \up
0 \expndtw-4\charscalex100 =\par\pard\ql \li2640\sb0\sl-322\slmult0 \par\pard\ql
\li2640\sb148\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Net Sales\par\pard\c
olumn \ql \li7454\sb0\sl-322\slmult0 \par\pard\ql \li1499\sb190\sl-322\slmult0 \
up0 \expndtw-4\charscalex100 100,000\par\pard\ql \li3356\sb101\sl-322\slmult0 \u
p0 \expndtw-4\charscalex100 100,000\par\pard\ql \li7612\sb0\sl-322\slmult0 \par\
pard\ql \li1657\sb196\sl-322\slmult0 \up0 \expndtw-4\charscalex100 80,000\par\pa
rd\ql \li3515\sb95\sl-322\slmult0 \up0 \expndtw-4\charscalex100 80,000\par\pard\
ql \li7497\sb0\sl-322\slmult0 \par\pard\ql \li1542\sb14\sl-322\slmult0 \up0 \exp
ndtw-4\charscalex100 Net Sales\par\pard\ql \li20\sb9\sl-322\slmult0 \up0 \expndt
w-4\charscalex100 Average Trade Receivables (net)\par\pard\ql \li769\sb278\sl-32
2\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul
0\nosupersub\cf7\f8\fs28 100,000 \par\pard\sect\sectd\sbknone \li1118\sb9\sl-322
\slmult0\fi0 \up0 \expndtw-3\charscalex100 Average Trade Receivables (net) = (
\ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 15,000 + \ul0\n
osupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 35,000*)/2 = 4.0 tim
es\par\pard\li1094\sb240\sl-322\slmult0\fi4828 \up0 \expndtw-2\charscalex100 *\u
l0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 15,000 + \ul0\nos
upersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 100,000 - \ul0\nosupers
ub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 80,000\par\pard\sect\sectd\s
bknone\cols3\colno1\colw5403\colsr160\colno2\colw240\colsr110\colno3\colw6197\co

lsr160\ql \li1094\sb278\sl-322\slmult0 \up0 \expndtw-11\charscalex100 Average nu

mber of days to collect\par\pard\ql \li1094\sb0\sl-316\slmult0 \up0 \expndtw-11\
charscalex100 receivables\par\pard\column \ql \li5563\sb0\sl-322\slmult0 \par\pa
rd\ql \li20\sb95\sl-322\slmult0 \up0 \expndtw-4\charscalex100 =\par\pard\column
\ql \li20\sb278\sl-322\slmult0 \up0 \expndtw-4\charscalex100 365\par\pard\ql \li
635\sb0\sl-252\slmult0 \up0 \expndtw-4\charscalex100 = 91 days\par\pard\ql \li59
\sb0\sl-252\slmult0 \up0 \expndtw-4\charscalex100 4.0 \par\pard\sect\sectd\sbkno
ne \li360\sb146\sl-322\slmult0\fi0\tx1079 \up0 \expndtw0\charscalex100 (c)\tab \
up0 \expndtw0\charscalex100 Grant Company\u8217?s turnover ratio has declined si
gnificantly. That is, it\par\pard\qj \li1079\ri1570\sb0\sl-320\slmult0 \up0 \exp
ndtw-1\charscalex100 is turning receivables 4.0 times a year and collections on
receivables \up0 \expndtw0\charscalex101 took 91 days. In the prior year, the tu
rnover ratio was almost double \up0 \expndtw-1\charscalex100 (7.0) and collectio
ns took only 52 days. This is a bad trend in liquidity. \up0 \expndtw0\charscale
x102 Grant should consider offering early payment discounts and/or \up0 \
expndtw-4\charscalex100 tightened credit and collection policies. \par\pard\li38
8\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230
\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par
\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\
sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\s
lmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\p
ard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb
0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slm
ult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\par
d\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\
sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb223\sl-230\slm
ult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20
7-34\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 20
11 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\no
supersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (F
or Instructor Use Only)
{\shp {\*\shpinst\shpleft360\shptop14692\shpright10440\shpbottom14712\shpfhdr0\s
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 10080}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;4;(0,20);(10080,20);(10080,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
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p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
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}}
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,20);(4373,20);(4373,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;10;16384;45824;1;45824;1;45824;1;45824;24577;32768}
}
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p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft1080\shptop5130\shpright5443\shpbottom5150\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,20);(4363,20);(4363,0);(0,0)}}

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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\shp {\*\shpinst\shpleft5832\shptop6618\shpright6427\shpbottom6638\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;4;(0,20);(595,20);(595,0);(0,0)}}
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p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g334}{\bkmkend Pg334}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test
bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li1800\sb274\sl-3
22\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf7\f8\fs28 EXERCISE 722 (10-15 minutes)\par\pard\sect\sectd\sbknone\cols2\colno1\colw9123\colsr160\co
lno2\colw2817\colsr160\ql \li1804\sb0\sl-322\slmult0 \par\pard\ql \li1804\sb22\s
l-322\slmult0 \up0 \expndtw-2\charscalex100 (a) Cash [$10,000 X (1 - .09)] ...\
par\pard\column \ql \li2347\sb0\sl-322\slmult0 \par\pard\ql \li20\sb22\sl-322\sl
mult0 \up0 \expndtw-4\charscalex100 9,100\par\pard\sect\sectd\sbknone\cols2\coln
o1\colw9353\colsr160\colno2\colw2587\colsr160\ql \li2347\sb19\sl-322\slmult0 \up
0 \expndtw-4\charscalex100 Due from Factor...\par\pard\column \ql \li20\sb19\sl322\slmult0 \up0 \expndtw-4\charscalex100 500 \par\pard\sect\sectd\sbknone \li23
47\sb19\sl-322\slmult0\fi0\tldot\tx9513 \up0 \expndtw-5\charscalex100 Loss on Sa
le of Receivables ...\tab \up0 \expndtw-5\charscalex100 400\par\pard\sect\sectd\
sbknone \li2347\sb19\sl-322\slmult0\fi720\tx11020 \up0 \expndtw-5\charscalex100
Accounts Receivable ...\tab \up0 \expndtw-5\charscalex100 10,000\par\pard\sect\s
ectd\sbknone \li2347\sb0\sl-322\slmult0\par\pard\li2347\sb37\sl-322\slmult0\fi0
\up0 \expndtw-5\charscalex100 Computation of cash received\par\pard\sect\sectd\s
bknone \li2347\sb14\sl-322\slmult0\fi719\tx10881 \up0 \expndtw-5\charscalex100 A
ccounts receivable...\tab \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf18\f19
\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 10,000\par\pard\sect\sectd\sbknone \li2
347\sb19\sl-322\slmult0\fi719\tx11404 \up0 \expndtw-5\charscalex100 Less: Due
from factor (5% X \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs
28 10,000) ...\tab \up0 \expndtw-5\charscalex100 500\par\pard\sect\sectd\sbknone
\li2347\sb19\sl-322\slmult0\fi1627\tx11408 \up0 \expndtw-5\charscalex100 Financ
e charge (4% X \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28
10,000) ...\tab \up0 \expndtw-5\charscalex100 400\par\pard\sect\sectd\sbknone \l
i2347\sb19\sl-322\slmult0\fi1262\tx10881 \up0 \expndtw-5\charscalex100 Cash rece

ived...\tab \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf18\f19\fs28 \u8364?\

ul0\nosupersub\cf7\f8\fs28
9,100\par\pard\ql \li8836\sb0\sl-322\slmult0 \par\
pard\ql\li8836\sb207\sl-322\slmult0 \up0 \expndtw-4\charscalex100 Net Sales \par
\pard\ql \li1804\sb0\sl-252\slmult0\tx6993 \up0 \expndtw-5\charscalex100 (b)
Accounts Receivable Turnover \tab \up0 \expndtw-6\charscalex100 = \par\pard\ql \
li7315\sb0\sl-252\slmult0 \up0 \expndtw-4\charscalex100 Average Trade Receivable
s (net) \par\pard\li4080\sb312\sl-322\slmult0\fi0\tx8159 \up0 \expndtw-4\charsca
lex100 Net Sales\tab \up0 \expndtw-4\charscalex100 $100,000\par\pard\ql \li2558\
sb2\sl-322\slmult0 \up0 \expndtw-3\charscalex100 Average Trade Receivables (net)
= (\ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 15,000 +
\ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 25,000*)/2 = 5
.0 times \par\pard\ql \li7291\ri541\sb240\sl-320\slmult0 \up0 \expndtw-2\charsca
lex100 *(\ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 15,000
+ \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 100,000 - \u
l0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 80,000 -\line \up
0 \expndtw-2\charscalex100 \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\
cf7\f8\fs28 10,000) \par\pard\ql \li7343\sb319\sl-322\slmult0 \up0 \expndtw-4\ch
arscalex100 365\par\pard\sect\sectd\sbknone\cols3\colno1\colw7222\colsr160\colno
2\colw476\colsr110\colno3\colw4142\colsr160\ql \li2534\sb0\sl-252\slmult0 \up0 \
expndtw-11\charscalex100 Average number of days to collect \up0 \expndtw-4\chars
calex100 =\par\pard\column \ql \li20\sb71\sl-252\slmult0 \up0 \expndtw-4\charsca
lex100 5.0\par\pard\column \ql \li20\sb0\sl-252\slmult0 \up0 \expndtw-4\charscal
ex100 = 73 days \par\pard\sect\sectd\sbknone \qj \li1800\sb0\sl-320\slmult0 \par
\pard\qj\li1800\ri177\sb157\sl-320\slmult0 \up0 \expndtw-2\charscalex100 With th
e factoring transaction, Grant Company\u8217?s turnover ratio still declines \up
0 \expndtw0\charscalex107 but by less than in the earlier exercise. While Grant\
u8217?s collections have \up0 \expndtw0\charscalex100 slowed, by factoring the r
eceivables, Grant is able to convert them to cash. \up0 \expndtw0\charscalex100
The cost of this approach to converting receivables to cash is captured in \up0
\expndtw0\charscalex100 the Loss on Sale of Receivables account. \par\pard\li182
8\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-2
07\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0
\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\
li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0
\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\sl
mult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\
pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li182
8\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb12\sl207\slmult0\fi0\tx8467\tx11457 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2
\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3
\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expnd
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ul0\nosupersub\cf4\f5\fs20 7-35
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r\pard\li364\sb101\sl-322\slmult0\fi2428\tx9965 \up0 \expndtw-5\charscalex100 Ca
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ar\pard\li364\sb196\sl-322\slmult0\fi0\tx8414 \up0 \expndtw-5\charscalex100 2.
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arscalex100 36\par\pard\li364\sb95\sl-322\slmult0\fi1708\tx8414 \up0 \expndtw-5\
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rd\li359\sb95\sl-322\slmult0\fi2433\tx9965 \up0 \expndtw-5\charscalex100 Cash ..
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rd\li359\sb0\sl-322\slmult0\par\pard\li359\sb297\sl-322\slmult0\fi0 \up0 \expndt
w-5\charscalex100 *EXERCISE 7-24 (10-15 minutes)\par\pard\li359\sb0\sl-322\slmul
t0\par\pard\li359\sb196\sl-322\slmult0\fi4 \up0 \expndtw-5\charscalex100 Account
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53 \up0 \expndtw-5\charscalex100 ($40.00 + $34.00) ...\tab \up0 \expndtw-5\chars
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charscalex100 289.80\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230
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w-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons,
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Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18
1/e, Solutions Manual\tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only
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9,250\par\pard\li1828\sb38\
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rd\li1828\sb38\sl-322\slmult0\fi1155 \up0 \expndtw-5\charscalex100 Deposits mail
ed and received\par\pard\li1828\sb38\sl-322\slmult0\fi1387\tx8909 \up0 \expndtw5\charscalex100 in July\tab \up0 \expndtw-5\charscalex100 (2,960)\par\pard\li182
8\sb38\sl-322\slmult0\fi691\tx8875 \up0 \expndtw-5\charscalex100 Deposits in tra
nsit, July 31\tab \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf18\f19\fs28 \ul
0\nosupersub\cf7\f8\fs28 2,850\par\pard\li1828\sb0\sl-322\slmult0\par\pard\li182
8\sb115\sl-322\slmult0\fi691 \up0 \expndtw-4\charscalex100 \ul0\super\cf55\f56\f
s25\ul0\super\cf55\f56\fs24 b\ul0\nosupersub\cf7\f8\fs28 Computation of outstand
ing checks\par\pard\li1828\sb38\sl-322\slmult0\fi1155\tx8875 \up0 \expndtw-5\cha
rscalex100 Checks written per books\tab \up0 \expndtw-5\charscalex100 \ul0\nosup
ersub\cf18\f19\fs28 \ul0\nosupersub\cf7\f8\fs28 3,100\par\pard\li1828\sb38\sl-322
\slmult0\fi1155\tx7511 \up0 \expndtw-5\charscalex100 Checks cleared by bank in J
uly\tab \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf18\f19\fs28 \ul0\nosupers
ub\cf7\f8\fs28 4,000\par\pard\li1828\sb38\sl-322\slmult0\fi1155 \up0 \expndtw-5
\charscalex100 Less outstanding checks\par\pard\li1828\sb38\sl-322\slmult0\fi138
7\tx7729 \up0 \expndtw-5\charscalex100 (June)*\tab \up0 \expndtw-5\charscalex100
2,000\par\pard\li1828\sb38\sl-322\slmult0\fi1155 \up0 \expndtw-5\charscalex100
Checks written and cleared\par\pard\li1828\sb38\sl-322\slmult0\fi1387\tx8904 \up
0 \expndtw-5\charscalex100 in July\tab \up0 \expndtw-5\charscalex100 (2,000)\par
\pard\li1828\sb38\sl-322\slmult0\fi691\tx8875 \up0 \expndtw-5\charscalex100 Outs
tanding checks, July 31\tab \up0 \expndtw-5\charscalex100 \ul0\nosupersub\cf18\f
19\fs28 \ul0\nosupersub\cf7\f8\fs28 1,100\par\pard\li1828\sb0\sl-322\slmult0\par\
pard\li1828\sb114\sl-322\slmult0\fi691 \up0 \expndtw-5\charscalex100 *Assumed to
clear bank in July\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-20
7\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\
par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\l
i1828\sb120\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \expndtw-2\charscalex100 \ul0
\nosupersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0
\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\
tab \up0 \expndtw-3\charscalex100 (For Instructor Use Only)\tab \up0 \expndtw-3\
charscalex100 \ul0\nosupersub\cf4\f5\fs20 7-37
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Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\n

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dtw-4\charscalex100 18\par\pard\qj \li3299\ri3612\sb12\sl-400\slmult0 \up0 \expn
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{\shp {\*\shpinst\shpleft9873\shptop12724\shpright11870\shpbottom12744\shpfhdr0\
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}}\par\pard\sect\sectd\fs24\paperw12240\paperh15840\pard\sb0\sl-240{\bkmkstart P
g339}{\bkmkend Pg339}\ql \li1839\sb190\sl-230\slmult0 \up0 \expndtw-2\charscalex
100 {\field{\*\fldinst {HYPERLINK http://downloadslide.blogspot.com }}{\fldrslt
{\ul0\nosupersub\cf1\f2\fs20 To download more slides, ebook, solutions and test

bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li360\sb274\sl-32

2\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28 *EXERCISE 727 (Continued) \par\pard\ql \li907\sb0\sl-322\slmult0 \par\pard\ql\li907\sb56\sl
-322\slmult0 \up0 \expndtw-4\charscalex100 Computation of the impairment loss: \
par\pard\li835\sb81\sl-322\slmult0\fi791\tldot\tx9441 \up0 \expndtw-4\charscalex
100 Carrying amount of investment (12/31/12) ...\tab \up0 \expndtw-4\charscalex1
00 \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 75,131\par\p
ard\li835\sb81\sl-322\slmult0\fi791 \up0 \expndtw-4\charscalex100 Less: Presen
t value of \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 75,0
00 due in 3 years\par\pard\li835\sb77\sl-322\slmult0\fi1699\tx9582 \up0 \expndtw
-4\charscalex100 at 10% (\ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub\cf
7\f8\fs28 75,000 X .75132) ...\tab \up0 \expndtw-4\charscalex100 56,349\par\pard
\li835\sb76\sl-322\slmult0\fi791\tldot\tx9441 \up0 \expndtw-4\charscalex100 Loss
due to impairment...\tab \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf18\f19
\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 18,782\par\pard\li835\sb297\sl-322\slmu
lt0\fi0 \up0 \expndtw-4\charscalex100 The entry to record the loss by Paris Bank
is as follows:\par\pard\li835\sb0\sl-322\slmult0\par\pard\li835\sb48\sl-322\slm
ult0\fi71\tldot\tx8049 \up0 \expndtw-4\charscalex100 Bad Debt Expense...\tab \up
0 \expndtw-4\charscalex100 18,782\par\pard\li835\sb76\sl-322\slmult0\fi791\tx958
0 \up0 \expndtw-4\charscalex100 Allowance for Doubtful Accounts ...\tab \up0 \ex
pndtw-4\charscalex100 18,782\par\pard\qj \li835\ri1573\sb272\sl-340\slmult0 \up0
\expndtw0\charscalex101 Note: Iva Majoli Company, the debtor, makes no entry be
cause it still \up0 \expndtw-6\charscalex100 legally owes \ul0\nosupersub\cf18\f
19\fs28 \u8364?\ul0\nosupersub\cf7\f8\fs28 100,000. \par\pard\ql \li359\sb0\sl-3
22\slmult0 \par\pard\ql\li359\sb273\sl-322\slmult0 \up0 \expndtw-4\charscalex100
*EXERCISE 7-28 (15-25 minutes) \par\pard\ql \li359\sb278\sl-322\slmult0 \up0 \e
xpndtw-5\charscalex100 (a) Cash received by Conchita Martinez Company on Decemb
er 31, 2010: \par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\sb66\sl-322\slmul
t0\fi1267\tldot\tx9268 \up0 \expndtw-4\charscalex100 Present value of principal
($1,000,000 X .56743)...\tab \up0 \expndtw-4\charscalex100 $567,430\par\pard\li3
60\sb76\sl-322\slmult0\fi1267\tldot\tx9423 \up0 \expndtw-4\charscalex100 Present
value of interest ($100,000 X 3.60478) ...\tab \up0 \expndtw-4\charscalex100 36
0,478\par\pard\li360\sb76\sl-322\slmult0\fi1267\tldot\tx9268 \up0 \expndtw-4\cha
rscalex100 Cash received ...\tab \up0 \expndtw-4\charscalex100 $927,908\par\pard
\li360\sb0\sl-322\slmult0\par\pard\li360\sb28\sl-322\slmult0\fi0\tx3647 \up0 \ex
pndtw-4\charscalex100 (b)\tab \up0 \expndtw-4\charscalex100 Note Amortization Sc
hedule\par\pard\li1046\sb38\sl-322\slmult0\fi3134 \up0 \expndtw-4\charscalex100
(Before Impairment)\par\pard\sect\sectd\sbknone\cols2\colno1\colw8331\colsr160\c
olno2\colw3609\colsr160\ql \li3019\sb254\sl-322\slmult0\tx4761\tx6561 \up0 \expn
dtw-4\charscalex100 Cash\tab \up0 \expndtw-4\charscalex100 Interest\tab \up0 \ex
pndtw-4\charscalex100 Increase in\par\pard\ql \li2745\sb0\sl-316\slmult0\tx4684\
tx6719 \up0 \expndtw-4\charscalex100 Received\tab \up0 \expndtw-4\charscalex100
Revenue\tab \up0 \expndtw-4\charscalex100 Carrying\par\pard\ql \li1286\sb2\sl-32
1\slmult0\tx2980\tx4890\tx6762 \up0 \expndtw-4\charscalex100 Date\tab \up0 \expn
dtw-4\charscalex100 (10%)\tab \up0 \expndtw-4\charscalex100 (12%)\tab \up0 \expn
dtw-4\charscalex100 Amount\par\pard\ql \li1046\sb130\sl-322\slmult0 \up0 \expndt
w-4\charscalex100 12/31/10\par\pard\ql \li1046\sb1\sl-321\slmult0\tx2774\tx4646\
tx6801 \up0 \expndtw-4\charscalex100 12/31/11\tab \up0 \expndtw-4\charscalex100
$100,000\tab \up0 \expndtw-4\charscalex100 $111,349\tab \up0 \expndtw-4\charscal
ex100 $11,349\par\pard\ql \li1046\sb0\sl-316\slmult0\tx2937\tx4799\tx6959 \up0 \
expndtw-4\charscalex100 12/31/12\tab \up0 \expndtw-4\charscalex100 100,000\tab \
up0 \expndtw-4\charscalex100 112,711\tab \up0 \expndtw-4\charscalex100 12,711\pa
r\pard\ql \li388\sb0\sl-230\slmult0 \par\pard\ql \li388\sb0\sl-230\slmult0 \par\
pard\ql \li388\sb0\sl-230\slmult0 \par\pard\ql \li388\sb0\sl-230\slmult0 \par\pa
rd\ql \li388\sb0\sl-230\slmult0 \par\pard\ql \li388\sb0\sl-230\slmult0 \par\pard
\ql \li388\sb0\sl-230\slmult0 \par\pard\ql \li388\sb0\sl-230\slmult0 \par\pard\q
l \li388\sb0\sl-230\slmult0 \par\pard\ql \li388\sb0\sl-230\slmult0 \par\pard\ql
\li388\sb58\sl-230\slmult0\tx1847 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\
cf4\f5\fs20 7-40\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 C
opyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 I

FRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\par\pard\column \ql \li39

4\sb254\sl-322\slmult0 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf7\f8\fs28
Carrying\par\pard\ql \li269\sb0\sl-316\slmult0 \up0 \expndtw-4\charscalex100 Am
ount of\par\pard\ql \li658\sb2\sl-321\slmult0 \up0 \expndtw-4\charscalex100 Note
\par\pard\ql \li389\sb130\sl-322\slmult0 \up0 \expndtw-4\charscalex100 $927,908\
par\pard\ql \li543\sb1\sl-321\slmult0 \up0 \expndtw-4\charscalex100 939,257\par\
pard\ql \li543\sb0\sl-316\slmult0 \up0 \expndtw-4\charscalex100 951,968\par\pard
\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard
\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard
\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard
\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard
\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li8491\sb0\sl-207\slmult0 \par\pard
\ql \li8491\sb0\sl-207\slmult0 \par\pard\ql \li20\sb100\sl-207\slmult0 \up0 \exp
ndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18 (For Instructor Use Only)
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i3067\sb81\sl-322\slmult0\fi902\tldot\tx9331 \up0 \expndtw-5\charscalex100 3 yea
rs ($600,000 X .71178) ...\tab \up0 \expndtw-5\charscalex100 427,068\par\pard\li
3067\sb77\sl-322\slmult0\fi0 \up0 \expndtw-5\charscalex100 Present value of $100
,000 payable annually\par\pard\li3067\sb76\sl-322\slmult0\fi307\tldot\tx9331\tx1
0863 \up0 \expndtw-5\charscalex100 for 3 years ($100,000 X 2.40183) ...\tab \up0
\expndtw-5\charscalex100 240,183\tab \up0 \expndtw-5\charscalex100 667,251\par\
pard\li3067\sb81\sl-322\slmult0\fi0\tx10708 \up0 \expndtw-5\charscalex100 Loss d
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sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207
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(Time 20-30 minutes) \par\pard\qj \li360\ri1621\sb0\sl-240\slmul
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(Time 25-30 minutes) \par\pard\qj \li360\r
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(Time 30-35 minutes) \par\pard\qj \li360\ri1622\sb0\sl
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(
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ult0\fi0\tx8467\tx11457 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs1
8 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs1
8 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\ch
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\li388\sb95\sl-322\slmult0\fi982\tldot\tx6494\tx7732\tx9350 \up0 \expndtw-4\char
scalex100 Working capital ...\tab \up0 \expndtw-4\charscalex100 (1) - (2)\tab \u
p0 \expndtw-4\charscalex100 \ul0\nosupersub\cf18\f19\fs28 \u8364?\ul0\nosupersub
\cf7\f8\fs28 88,800\tab \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf18\f19\f
s28 \u8364?\ul0\nosupersub\cf7\f8\fs28 60,910\par\pard\li388\sb0\sl-322\slmult0\
par\pard\li388\sb139\sl-322\slmult0\fi518\tldot\tx6494\tx7761\tx9225 \up0 \expnd
tw-4\charscalex100 Current ratio ...\tab \up0 \expndtw-4\charscalex100 (1) (2)\t
ab \up0 \expndtw-4\charscalex100 2.5 to 1\tab \up0 \expndtw-4\charscalex100 1.75
to 1\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pa
rd\li388\sb0\sl-230\slmult0\par\pard\li388\sb0\sl-230\slmult0\par\pard\li388\sb2
9\sl-230\slmult0\fi0\tx1852\tx8491 \up0 \expndtw-3\charscalex100 \ul0\nosupersub
\cf4\f5\fs20 7-44\tab \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs18
Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\nosupersub\cf3\f4\fs18
IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab \up0 \expndtw-3\char
scalex100 (For Instructor Use Only)
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par\pard\li1800\sb0\sl-322\slmult0\par\pard\li1800\sb95\sl-322\slmult0\fi470 \up
0 \expndtw-4\charscalex100 Accounts receivable, net of allowance\par\pard\li1800
\sb76\sl-322\slmult0\fi779\tldot\tx10219\tx10606 \up0 \expndtw-4\charscalex100 f
or doubtful Accounts ...\tab \up0 \expndtw-4\charscalex100 $\tab \up0 \expndtw-4
\charscalex100 950,000\par\pard\li1800\sb82\sl-322\slmult0\fi470\tldot\tx10760 \
up0 \expndtw-4\charscalex100 Allowance for doubtful accounts balance 12/31/10...
\tab \up0 \expndtw-4\charscalex100 60,000\par\pard\li1800\sb76\sl-322\slmult0\fi
470 \up0 \expndtw-4\charscalex100 Accounts receivable, before deducting\par\pard
\li1800\sb76\sl-322\slmult0\fi779\tldot\tx10219 \up0 \expndtw-4\charscalex100 al
lowance for doubtful accounts...\tab \up0 \expndtw-4\charscalex100 $1,010,000\pa
r\pard\li1800\sb0\sl-322\slmult0\par\pard\li1800\sb100\sl-322\slmult0\fi0\tldot\
tx10219\tx10606 \up0 \expndtw-4\charscalex100 5. Accounts receivable ...\tab \
up0 \expndtw-4\charscalex100 $\tab \up0 \expndtw-4\charscalex100 310,000\par\par
d\li1800\sb115\sl-322\slmult0\fi470\tldot\tx10248\tx11207 \up0 \expndtw-4\charsc
alex100 Percentage ...\tab \up0 \expndtw-4\charscalex100 X\tab \up0 \expndtw-4\c
harscalex100 3%\par\pard\li1800\sb120\sl-322\slmult0\fi470\tldot\tx10915 \up0 \e
xpndtw-4\charscalex100 Bad debt expense, before adjustment ...\tab \up0 \expndtw
-4\charscalex100 9,300\par\pard\li1800\sb119\sl-322\slmult0\fi470\tldot\tx10760
\up0 \expndtw-4\charscalex100 Allowance for doubtful accounts (debit balance) ..
.\tab \up0 \expndtw-4\charscalex100 14,000\par\pard\li1800\sb115\sl-322\slmult0\
fi470\tldot\tx10219\tx10760 \up0 \expndtw-4\charscalex100 Bad debt expense, as a
djusted ...\tab \up0 \expndtw-4\charscalex100 $\tab \up0 \expndtw-4\charscalex10
0 23,300\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\p
ar\pard\li1828\sb0\sl-207\slmult0\par\pard\li1828\sb0\sl-207\slmult0\par\pard\li
1828\sb6\sl-207\slmult0\fi0\tx8467\tx11457 \up0 \expndtw-2\charscalex100 \ul0\no
supersub\cf2\f3\fs18 Copyright 2011 John Wiley & Sons, Inc.
Kieso, \ul0\no
supersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1/e, Solutions Manual\tab
\up0 \expndtw-3\charscalex100 (For Instructor Use Only)\tab \up0 \expndtw-3\cha
rscalex100 \ul0\nosupersub\cf4\f5\fs20 7-45
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bank, visit http://downloadslide.blogspot.com}}} \par\pard\ql \li4368\sb0\sl-322
\slmult0 \par\pard\ql\li4368\sb172\sl-322\slmult0 \up0 \expndtw-4\charscalex100
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re shown below: \par\pard\ql \li5467\sb0\sl-322\slmult0 \par\pard\ql\li5467\sb86
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d\par\pard\li494\sb38\sl-322\slmult0\fi158\tx3163\tx5217\tx8102 \up0 \expndtw-3\
charscalex100 Outstanding\tab \up0 \expndtw-3\charscalex100 Amount\tab \up0 \exp
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le\par\pard\li494\sb125\sl-322\slmult0\fi389\tx3096\tx5889\tx8462 \up0 \expndtw3\charscalex100 0-15 days\tab \up0 \expndtw-3\charscalex100 $300,000\tab \up0 \e
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li494\sb38\sl-322\slmult0\fi235\tx3250\tx5889\tx8617 \up0 \expndtw-3\charscalex1
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\up0 \expndtw-3\charscalex100 12,000\par\pard\li494\sb38\sl-322\slmult0\fi235\t
x3405\tx5889\tx8771 \up0 \expndtw-3\charscalex100 46-60 days\tab \up0 \expndtw-3
\charscalex100 40,000\tab \up0 \expndtw-3\charscalex100 .20\tab \up0 \expndtw-3\
charscalex100 8,000\par\pard\li494\sb38\sl-322\slmult0\fi235\tx3405\tx5889\tx877
2 \up0 \expndtw-3\charscalex100 61-75 days\tab \up0 \expndtw-3\charscalex100 20,

000\tab \up0 \expndtw-3\charscalex100 .45\tab \up0 \expndtw-3\charscalex100 9,00

0\par\pard\li494\sb0\sl-322\slmult0\par\pard\li494\sb76\sl-322\slmult0\fi0\tx845
7 \up0 \expndtw-3\charscalex100 Balance for Allowance for Doubtful Accounts\tab
\up0 \expndtw-3\charscalex100 $45,000\par\pard\qj \li1051\sb0\sl-360\slmult0 \pa
r\pard\qj\li1051\ri1509\sb65\sl-360\slmult0 \up0 \expndtw0\charscalex102 The acc
ounts which have been outstanding over 75 days ($15,000) \line \up0 \expndtw-3
\charscalex100 and have zero probability of collection would be written off imme
diately \line \up0 \expndtw-2\charscalex100 by a debit to Allowance for Doubtful
Accounts for $15,000 and a credit \line \up0 \expndtw0\charscalex101 to Account
s Receivable for $15,000. It is not considered when deter-\line \up0 \expndtw-4\
charscalex100 mining the proper amount for the Allowance for Doubtful Accounts.
\par\pard\li364\sb0\sl-322\slmult0\par\pard\li364\sb93\sl-322\slmult0\fi0\tldot\
tx9268 \up0 \expndtw-4\charscalex100 (b) Accounts receivable ($555,000 - $15,0
00) ...\tab \up0 \expndtw-4\charscalex100 $540,000\par\pard\li364\sb38\sl-322\sl
mult0\fi686\tldot\tx9578 \up0 \expndtw-4\charscalex100 Less: Allowance for dou
btful accounts...\tab \up0 \expndtw-4\charscalex100 45,000\par\pard\li364\sb33\s
l-322\slmult0\fi686\tldot\tx9268 \up0 \expndtw-4\charscalex100 Accounts receivab
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\slmult0\par\pard\li360\sb182\sl-322\slmult0\fi0 \up0 \expndtw0\charscalex100 (c
) The year-end bad debt adjustment would decrease before-tax income\par\pard\l
i360\sb57\sl-322\slmult0\fi686 \up0 \expndtw-2\charscalex100 $20,000 as computed
below:\par\pard\li360\sb0\sl-322\slmult0\par\pard\li360\sb95\sl-322\slmult0\fi6
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pard\sect\sectd\sbknone\cols2\colno1\colw8451\colsr40\colno2\colw3609\colsr160\q
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22\slmult0 \up0 \expndtw-6\charscalex100 accounts but before adjustment ($40,000
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pard\ql \li388\sb0\sl-230\slmult0 \par\pard\ql \li388\sb0\sl-230\slmult0 \par\pa
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\up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs20 7-46\tab \up0 \expndtw
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nc.
Kieso, \ul0\nosupersub\cf3\f4\fs18 IFRS,\ul0\nosupersub\cf2\f3\fs18 1
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