Intermediate Accounting IFRS课后答案 CHAPTER10.doc

CHAPTER 10 Acquisition and Disposition of Property, Plant, and Equipment ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics Questions Brief Exercises Exercises Problems Concepts for Analysis 1. Valuation and classification of land, buildings, and equipment. 1, 2, 3, 4, 6, 7, 12, 13, 21 1 1, 2, 3, 4, 5, 13 1, 2, 3, 5 1, 6, 7 2. Self-constructed assets, capitalization of overhead. 5, 8, 20, 21 4, 6, 12, 16 2 3. Capitalization of interest. 8, 9, 10, 11, 13, 21 2, 3, 4 4, 5, 7, 8, 9, 10, 16 1, 5, 6, 7 3, 4 4. Exchanges of assets 12, 16, 17 8, 9, 10, 11, 12 3, 11, 16, 17, 18, 19, 20 4, 8, 9, 10, 11 5 5. Lump-sum purchases, issuance of stock, deferred-payment contracts. 12, 14, 15 5, 6, 7 3, 6, 11, 12, 13, 14, 15, 16 2, 11 6. Costs subsequent to acquisition. 18, 19 13 21, 22, 23 1 7. Alternative valuations. 22 3 8. Disposition of assets. 23 14, 15 24, 25 4 1 ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE) Learning Objectives Brief Exercises Exercises Problems 1. Describe property, plant, and equipment. 2. Identify the costs to include in initial valuation of property, plant, and equipment. 1 1, 2, 3, 4, 5, 11, 12, 13 1, 2, 3, 4, 5, 6, 11 3. Describe the accounting problems associated with self-constructed assets. 4, 5, 6, 11, 12 3 4. Describe the accounting problems associated with interest capitalization. 2, 3, 4 5, 6, 7, 8, 9, 10 5, 6, 7, 8, 9, 10, 11 5. Understand accounting issues related to acquiring and valuing plant assets. 5, 6, 7, 8, 9, 10, 11, 12 11, 12, 13, 14, 15, 16, 17, 18, 19, 20 3, 4 6. Describe the accounting treatment for costs subsequent to acquisition. 13 21, 22, 23 7. Describe the accounting treatment for the disposal of property, plant, and equipment. 14, 15 24, 25 2, 4, 11 ASSIGNMENT CHARACTERISTICS TABLE Item Description Level of Difficulty Time (minutes) E10-1 Acquisition costs of realty. Moderate 15–20 E10-2 Acquisition costs of realty. Simple 10–15 E10-3 Acquisition cos