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CHAPTER 15
Equity
ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)
Topics 1. Shareholders’ rights; corporate form. 2. Equity. Questions 1, 2, 3 4, 5, 6, 16, 17, 18, 29, 30, 31 7, 10 8, 9 3 7, 10, 16, 17 1, 2, 4, 6, 9 3, 4, 5, 6 1, 2, 3, 9 Brief Exercises Exercises Problems Concepts for Analysis 1

3. Issuance of shares. 4. Noncash share transactions; lump sum sales. 5. Treasury share transactions, cost method. 6. Preference stock. 7. Equity accounts; classifications; terminology. 8. Dividend policy. 9. Cash and share dividends; share splits; property dividends; liquidating dividends. 10. Restrictions of retained earnings. 11. Presentation and analysis *12. Dividend preferences and book value.

1, 2, 6 4, 5

1, 3, 4 1, 4 2

11, 12, 17

7, 8

3, 6, 7, 9, 10, 18 2, 8 10, 11, 16, 17

1, 2, 3, 5, 6, 7 1, 3 9, 11, 12

7

3, 13, 14, 15

9

3

19, 20, 21, 22, 25, 26 22, 23, 24

10 10, 11, 12, 13, 14

12, 15 13, 14, 15, 18

7, 10 6, 7, 8, 10, 11 4, 5, 6

27, 28 17, 19, 20 32 15 21, 22, 23, 24

9 12

*This material is covered in an Appendix to the chapter.
Copyright © 2011 John Wiley & Sons, Inc. Kieso Intermediate: IFRS Edition, Solutions Manual

15-1

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ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)
Learning Objectives 1. 2. 3. 4. 5. 6. 7. 8. 9. *10. Discuss the characteristics of the corporate form of organization. Identify the key components of equity. Explain the accounting procedures for issuing shares. Describe the accounting for treasury shares. Explain the accounting for and reporting of preference shares. Describe the policies used in distributing dividends. Identify the various forms of dividend distributions. Explain the accounting for small and large share dividends, and for share splits. Indicate how to present and analyze equity. Explain the different types of preference share
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