Kieso Ch 17
CHAPTER 17
Investments
ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)
Topics
1.
Questions
Brief
Exercises Exercises
Problems
Debt securities.
1, 2, 3, 13
1
(a)
Held-to-maturity.
4, 5, 7, 8,
10, 13, 21
1, 3
(b)
Trading.
4, 6, 7, 8,
10, 21
4
(c)
Available-for-sale.
4, 7, 8, 9,
10, 11, 21
2, 10
4
1, 2, 3, 4, 7
1, 2, 3
3, 4, 5
Concepts for Analysis
1, 2, 3
1, 2, 3, 5
4, 7
1, 7
4
1, 4
1, 4
2.
Bond amortization.
8, 9
3.
Equity securities.
1, 12, 13, 16
(a)
Available-for-sale.
7, 10, 11,
15, 21
5, 8
6, 8, 9, 11,
12, 16
5, 6, 8, 9,
10, 11, 12
1, 2, 3
(b)
Trading.
6, 7, 8, 14,
15, 21
6
6, 7, 14,
15
6, 8
1, 3
(c)
Equity method.
16, 17, 18,
19, 20
7
12, 13,
16, 17
8
5, 6
9
10
10, 12
8, 9
5, 9, 10,
11, 12
4.
Comprehensive income.
22
5.
Disclosures of investments.
21
6.
Impairments.
24
7.
Transfers between categories. 23
*8.
Derivatives
25, 26, 27, 28,
29, 30, 31, 32
*9.
Variable Interest Entities
4, 7
33, 34
10
18
3
1, 3, 7
19, 20, 21,
22, 23, 24
*This material is dealt with in an Appendix to the chapter.
17-1
13, 14, 15,
16, 17, 18
ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)
Learning Objectives
Brief
Exercises
Exercises
Problems
1.
Identify the three categories of debt securities and describe the accounting and reporting treatment for each category.
2.
Understand the procedures for discount and premium amortization on bond investments. 1, 2, 3, 4
2, 3, 4, 5
1, 2, 3, 4, 7
3.
Identify the categories of equity securities and describe the accounting and reporting treatment for each category.
5, 6, 8
1, 6, 7, 8, 9,
11, 12, 14,
15, 16
3, 5, 6, 8, 9,
10, 11, 12
4.
Explain the equity method of accounting and compare it to the fair
Investments
ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)
Topics
1.
Questions
Brief
Exercises Exercises
Problems
Debt securities.
1, 2, 3, 13
1
(a)
Held-to-maturity.
4, 5, 7, 8,
10, 13, 21
1, 3
(b)
Trading.
4, 6, 7, 8,
10, 21
4
(c)
Available-for-sale.
4, 7, 8, 9,
10, 11, 21
2, 10
4
1, 2, 3, 4, 7
1, 2, 3
3, 4, 5
Concepts for Analysis
1, 2, 3
1, 2, 3, 5
4, 7
1, 7
4
1, 4
1, 4
2.
Bond amortization.
8, 9
3.
Equity securities.
1, 12, 13, 16
(a)
Available-for-sale.
7, 10, 11,
15, 21
5, 8
6, 8, 9, 11,
12, 16
5, 6, 8, 9,
10, 11, 12
1, 2, 3
(b)
Trading.
6, 7, 8, 14,
15, 21
6
6, 7, 14,
15
6, 8
1, 3
(c)
Equity method.
16, 17, 18,
19, 20
7
12, 13,
16, 17
8
5, 6
9
10
10, 12
8, 9
5, 9, 10,
11, 12
4.
Comprehensive income.
22
5.
Disclosures of investments.
21
6.
Impairments.
24
7.
Transfers between categories. 23
*8.
Derivatives
25, 26, 27, 28,
29, 30, 31, 32
*9.
Variable Interest Entities
4, 7
33, 34
10
18
3
1, 3, 7
19, 20, 21,
22, 23, 24
*This material is dealt with in an Appendix to the chapter.
17-1
13, 14, 15,
16, 17, 18
ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)
Learning Objectives
Brief
Exercises
Exercises
Problems
1.
Identify the three categories of debt securities and describe the accounting and reporting treatment for each category.
2.
Understand the procedures for discount and premium amortization on bond investments. 1, 2, 3, 4
2, 3, 4, 5
1, 2, 3, 4, 7
3.
Identify the categories of equity securities and describe the accounting and reporting treatment for each category.
5, 6, 8
1, 6, 7, 8, 9,
11, 12, 14,
15, 16
3, 5, 6, 8, 9,
10, 11, 12
4.
Explain the equity method of accounting and compare it to the fair