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Solution Manual for Intermediate Accounting, Volume 2, 12th Canadian by Kieso

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ISBN 13:  978-1119497042

Author:  Donald E. Kieso (Author), Jerry J. Weygandt (Author), Terry D. Warfield (Author), Irene M. Wiecek (Author), Bruce J. McConomy (Author)

Intermediate Accounting, 12th Edition, Volume 2, continues to be the number one intermediate accounting resource in the Canadian market. Viewed as the most reliable resource by accounting students, faculty, and professionals, this course helps students understand, prepare, and use financial information by linking education with the real-world accounting environment. This new edition now incorporates new data analytics content and up-to-date coverage of leases and revenue recognition.

 

Table of Content:

  1. Chapter 13: Non-Financial and Current Liabilities
  2. Understanding Non-Financial and Current Liabilities
  3. Recognition and Measurement
  4. Common Current Liabilities
  5. Employee-Related Liabilities
  6. Decommissioning and Restoration Obligations
  7. Product Guarantees, Customer Programs, and Unearned Revenue
  8. Contingencies, Uncertain Commitments, and Requirements for Guarantees and Other Commitments
  9. Presentation, Disclosure, and Analysis
  10. IFRS/ASPE Comparison
  11. Review and Practice
  12. Summary of Learning Objectives
  13. Practice Problem
  14. Key Terms
  15. Assignment Material
  16. Brief Exercises
  17. Exercises
  18. Problems
  19. Case
  20. Integrated Cases
  21. Research and Analysis
  22. Chapter 14: Long-Term Financial Liabilities
  23. Understanding Debt Instruments
  24. Measurement
  25. Effective Interest Method
  26. Recognition and Derecognition
  27. Presentation, Disclosure, and Analysis
  28. IFRS/ASPE Comparison
  29. Review and Practice
  30. Summary of Learning Objectives
  31. Practice Problem
  32. Key Terms
  33. Assignment Material
  34. Brief Exercises
  35. Exercises
  36. Problems
  37. Case
  38. Integrated Cases
  39. Research and Analysis
  40. Chapter 15: Shareholders’ Equity
  41. Understanding the Corporate Form, Share Capital, and Profit Distribution
  42. Recognition, Derecognition, and Measurement
  43. Presentation, Disclosure, and Analysis
  44. IFRS/ASPE Comparison
  45. Appendix 15A Par Value and Treasury Shares
  46. Appendix 15B Accounting for Financial Reorganization
  47. Review and Practice
  48. Summary of Learning Objectives
  49. Practice Problem
  50. Key Terms
  51. Assignment Material
  52. Brief Exercises
  53. Exercises
  54. Problems
  55. Case
  56. Integrated Cases
  57. Research and Analysis
  58. Cumulative Coverage and Task-Based Simulation: Chapters 13 to 15
  59. Chapter 16: Complex Financial Instruments
  60. Derivatives
  61. Debt versus Equity: Issuer Perspective
  62. Share-Based Compensation
  63. IFRS/ASPE Comparison
  64. Appendix 16A Hedging
  65. Appendix 16B Stock Compensation Plans—Additional Complications
  66. Appendix 16C Advanced Models for Measuring Fair Value and Disclosure of Fair Value Information
  67. Options Pricing Models
  68. Fair Value Disclosure for Financial Instruments
  69. Review and Practice
  70. Summary of Learning Objectives
  71. Practice Problem
  72. Key Terms
  73. Assignment Material
  74. Brief Exercises
  75. Exercises
  76. Problems
  77. Cases
  78. Integrated Cases
  79. Research and Analysis
  80. Chapter 17: Earnings per Share
  81. Overview
  82. Basic EPS
  83. Diluted EPS
  84. IFRS/ASPE Comparison
  85. Review and Practice
  86. Summary of Learning Objectives
  87. Practice Problem
  88. Key Terms
  89. Assignment Material
  90. Brief Exercises
  91. Exercises
  92. Problems
  93. Case
  94. Integrated Cases
  95. Research and Financial Analysis
  96. Task-Based Simulation and Cumulative Coverage: Chapters 16 and 17
  97. Chapter 18: Income Taxes
  98. Income Taxes from a Business Perspective
  99. Current Income Taxes
  100. Deferred/Future Income Taxes
  101. Income Tax Accounting Objectives and Analyses of Temporary Deductible Differences
  102. Tax Rate Considerations
  103. Income Tax Loss Carryover Benefits
  104. Review of Deferred Tax Asset Account
  105. Presentation, Disclosure, and Analysis
  106. IFRS/ASPE Comparison
  107. Appendix 18A A Comprehensive Illustration of the Future Income Taxes Method and/or the Temporary Difference Approach
  108. Review and Practice
  109. Summary of Learning Objectives
  110. Practice Problem
  111. Key Terms
  112. Assignment Material
  113. Brief Exercises
  114. Exercises
  115. Problems
  116. Cases
  117. Integrated Case
  118. Research and Analysis
  119. Chapter 19: Pensions and Other Post-Employment Benefits
  120. Overview of Pensions and Their Importance from a Business Perspective
  121. Types of Pension Plans
  122. Defined Benefit Obligation
  123. Plan Assets and Plan Surplus or Deficit
  124. Defined Benefit Cost Components
  125. Other Defined Benefit Plans
  126. Presentation, Disclosure, and Analysis
  127. IFRS/ASPE Comparison
  128. Appendix 19A Example of a One-Person Plan
  129. Review and Practice
  130. Summary of Learning Objectives
  131. Practice Problem
  132. Key Terms
  133. Assignment Material
  134. Brief Exercises
  135. Exercises
  136. Problems
  137. Cases
  138. Integrated Case
  139. Research and Analysis
  140. Chapter 20: Leases
  141. Importance of Leases from a Business Perspective
  142. The Leasing Environment
  143. Determination of Rental Payments
  144. Lease Criteria for Lessees
  145. Accounting for Right-of-Use Assets and Capital Leases
  146. Accounting for Residual Values and Purchase Options in a Leased Asset
  147. Accounting for Operating Leases under ASPE, and Short-Term and Low-Value Leases under IFRS
  148. Presentation and Disclosure
  149. Lease Criteria for Lessors
  150. Accounting for Financing and Manufacturer/Dealer or Sales-Type Leases
  151. Accounting for Residual Values and Purchase Options in a Financing or Manufacturer/Dealer or Sales-Type Lease
  152. Accounting for an Operating Lease
  153. IFRS/ASPE Comparison
  154. Appendix 20A Other Lease Issues
  155. Review and Practice
  156. Summary of Learning Objectives
  157. Practice Problem
  158. Key Terms
  159. Assignment Material
  160. Brief Exercises
  161. Exercises
  162. Problems
  163. Cases
  164. Research and Analysis
  165. Chapter 21: Accounting Changes and Error Analysis
  166. Changes in Accounting Policies and Estimates, and Errors
  167. Analysis
  168. IFRS/ASPE Comparison
  169. Appendix 21A Error Analysis
  170. Review and Practice
  171. Summary of Learning Objectives
  172. Practice Problem
  173. Key Terms
  174. Assignment Material
  175. Brief Exercises
  176. Exercises
  177. Problems
  178. Integrated Case
  179. Research and Analysis
  180. Chapter 22: Statement of Cash Flows
  181. Purpose, Uses, and Importance of Cash, Cash Equivalents, and Cash Flows
  182. Classification of Cash Flows
  183. Format of the Statement
  184. Basic Steps in the Preparation of the Statement of Cash Flows
  185. Preparing a Statement of Cash Flows Using the Direct Method
  186. Preparing a Statement of Cash Flows Using the Indirect Method
  187. Preparing a Statement of Cash Flows Using Both Methods
  188. Presentation
  189. Analyzing the Statement of Cash Flows
  190. IFRS/ASPE Comparison
  191. Appendix 22A Using a Work Sheet to Prepare a Statement of Cash Flows
  192. Review and Practice
  193. Summary of Learning Objectives
  194. Practice Problem
  195. Key Terms
  196. Assignment Material
  197. Brief Exercises
  198. Exercises
  199. Problems
  200. Case
  201. Integrated Case
  202. Research and Analysis
  203. Chapter 23: Other Measurement and Disclosure Issues
  204. The Importance of Disclosure from a Business Perspective
  205. Full Disclosure Principle
  206. Segmented Reporting
  207. Interim Reporting
  208. Related-Party Transactions
  209. Other Accounting Issues
  210. Bankruptcy and Receivership
  211. Auditor’s Reports
  212. Financial Statement Analysis
  213. IFRS/ASPE Comparison
  214. Review and Practice
  215. Summary of Learning Objectives
  216. Practice Problem
  217. Key Terms
  218. Assignment Material
  219. Brief Exercises
  220. Exercises
  221. Problems
  222. Case
  223. Integrated Cases
  224. Research and Analysis
  225. Cumulative Coverage and Task-Based Simulation: Chapters 19 to 23
  226. Chapter 0
  227. Analyze Business Transactions
  228. Journalize the Transactions
  229. Post to the Ledger Accounts
  230. Prepare a Trial Balance
  231. Journalize and Post Adjusting Entries: Deferrals/Accruals
  232. Prepare an Adjusted Trial Balance
  233. Prepare Financial Statements
  234. Journalize and Post Closing Entries
  235. Prepare a Post-Closing Trial Balance
  236. Appendix A: Time Value of Money Tables
  237. Appendix B: Specimen Financial Statements
  238. Appendix C: The Accounting Information System
  239. Accounting System Overview
  240. The Accounting Cycle and the Recording Process
  241. Adjusting Entries
  242. Financial Statements and Ownership Structure
  243. The Closing Process
  244. Using a Work Sheet
  245. Review and Practice
  246. Summary of Learning Objectives
  247. Key Terms
  248. Assignment Material
  249. Brief Exercises
  250. Exercises
  251. Problems
  252. Appendix D
  253. Appendix E: A Summary of the Case Primer*
  254. Glossary
  255. Company Index
  256. Subject Index
  257. EULA

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