Kieso,!!Weygandt,!!Warfield,!!Young,!!Wiecek,!!McConomy!E Intermediate! ! Accounting,!!!!Tenth! ! Canadi
dition an
Solutions! ! Manua 18-1 Chapter! ! 1
l 8
, Kieso,!!Weygandt,!!Warfield,!!Young,!!Wiecek,!!McConomy!E Intermediate! ! Accounting,!!!!Tenth! ! Canadi
dition an
Solution Manual for Intermediate Accounting, 18th Edition, by
F F F F F F F F
Donald E. Kieso, Jerry J. Weygandt and Terry D. Warfield. Chapter
F F F F F F F F F F F
1-23 latest update
F F
CHAPTER 18 F F
INCOME TAXES F
ASSIGNMENT CLASSIFICATION F F
TABLE Writing
Brief
Topics Exercises Exercises Problems Assignments
1. Income taxes from F F F 1 4
a business
F F
perspective.
2. Difference between F 2, 3, 4, 5
F F F 1, 2, 3, 4, 5,
F F F F 1, 2, 3, 5,
F F F 1, 2, 3
F F
accounting income F 6, 7, 8, 9, 10,
F F F F 6, 7, 8, 9,
F F F
and taxable F 11, 12, 13,
F F 10, 11,
F
income, calculate F 14, 15, 16,
F F 13, 14, 15
F F
taxable income. F 17, 18, 19
F F
3. Taxable temporary F 4, 6, 7
F F 4, 5, 6, 7, 8,
F F F F 1, 2, 3, 5,
F F F
differences, 9, 10, 11, 12
F F F 6, 7, 8, 9,
F F F
calculation of F 13, 14, 15
F F
deferred/future F
income tax F
liabilities.
4. Deductible 8, 9F 4, 5, 6, 7, 8,
F F F F 1, 2, 3, 5,
F F F
temporary 13, 14, 15,
F F 6, 7, 8, 9,
F F F
differences, 16, 17F 13, 14, 15
F F
calculation of F
deferred/future
income tax assets. F F
Solutions! ! Manua 18-2 Chapter! ! 1
l 8
,Kieso,!!Weygandt,!!Warfield,!!Young,!!Wiecek,!!McConomy!E Intermediate! ! Accounting,!!!!Tenth! ! Canadi
dition an
5. Deferred/future 3, 4, 5, 6, 7,
F F F F 5, 6, 7, 8, 9,
F F F F 1, 3, 4, 5,
F F F
income tax F 9, 10, 11
F F 10, 11, 12,
F F 6, 7, 8, 9,
F F F
balances. 13, 14, 15,
F F 10, 11,
F
16, 17, 18
F F 13, 14, 15
F F
6. Multiple tax rates, F F 12 12, 16, 17,
F F 2, 3, 4, 14
F F F 5, 6
F
tax rate changes.
F F 19, 20F
7. Loss carrybacks.
F 13, 14, 15,
F F 21, 22, 23, 24
F F F 12
16, 17 F
Solutions! ! Manua 18-3 Chapter! ! 1
l 8
, Kieso,!!Weygandt,!!Warfield,!!Young,!!Wiecek,!!McConomy!E Intermediate! ! Accounting,!!!!Tenth! ! Canadi
dition an
ASSIGNMENT CLASSIFICATION TABLE (CONTINUED) F F F
Brief Writing F
Topics Exercises Exercises Problems Assignments
8. Loss carryforwards.
F 14, 15, 16,
F F 22, 23, 24
F F 12, 15 F
17
9. Valuation of F F 24, 25, 26
F F
deferred/future tax F F
asset.
10. Presentation and F F 18, 19, 20,
F F 24, 27, 28,
F F 1, 2, 3, 4,
F F F 1
disclosure of F F 21 29, 30, 31
F F 5, 6, 7, 8,
F F F
income taxes. F 9, 10, 11,
F F
12, 13, F
14, 15 F
11. Differences 21, 22F 18, 29, 30, 31
F F F 1, 2, 3, 5,
F F F 1, 2,3, 6, 7
F F F
between IFRS and F F F 6, 7, 8, 9,
F F F
ASPE. 10, 11, F
14
Please note: The simplifying assumption is made that all
F F F F F F F F F
companies in the end-of-chapter brief exercises,
F F F F F F
exercises and problems use the term “deferred” rather
F F F F F F F F
than “future” for the tax-related accounts, even when
F F F F F F F F
applying ASPE. F
Solutions! ! Manua 18-4 Chapter! ! 1
l 8
dition an
Solutions! ! Manua 18-1 Chapter! ! 1
l 8
, Kieso,!!Weygandt,!!Warfield,!!Young,!!Wiecek,!!McConomy!E Intermediate! ! Accounting,!!!!Tenth! ! Canadi
dition an
Solution Manual for Intermediate Accounting, 18th Edition, by
F F F F F F F F
Donald E. Kieso, Jerry J. Weygandt and Terry D. Warfield. Chapter
F F F F F F F F F F F
1-23 latest update
F F
CHAPTER 18 F F
INCOME TAXES F
ASSIGNMENT CLASSIFICATION F F
TABLE Writing
Brief
Topics Exercises Exercises Problems Assignments
1. Income taxes from F F F 1 4
a business
F F
perspective.
2. Difference between F 2, 3, 4, 5
F F F 1, 2, 3, 4, 5,
F F F F 1, 2, 3, 5,
F F F 1, 2, 3
F F
accounting income F 6, 7, 8, 9, 10,
F F F F 6, 7, 8, 9,
F F F
and taxable F 11, 12, 13,
F F 10, 11,
F
income, calculate F 14, 15, 16,
F F 13, 14, 15
F F
taxable income. F 17, 18, 19
F F
3. Taxable temporary F 4, 6, 7
F F 4, 5, 6, 7, 8,
F F F F 1, 2, 3, 5,
F F F
differences, 9, 10, 11, 12
F F F 6, 7, 8, 9,
F F F
calculation of F 13, 14, 15
F F
deferred/future F
income tax F
liabilities.
4. Deductible 8, 9F 4, 5, 6, 7, 8,
F F F F 1, 2, 3, 5,
F F F
temporary 13, 14, 15,
F F 6, 7, 8, 9,
F F F
differences, 16, 17F 13, 14, 15
F F
calculation of F
deferred/future
income tax assets. F F
Solutions! ! Manua 18-2 Chapter! ! 1
l 8
,Kieso,!!Weygandt,!!Warfield,!!Young,!!Wiecek,!!McConomy!E Intermediate! ! Accounting,!!!!Tenth! ! Canadi
dition an
5. Deferred/future 3, 4, 5, 6, 7,
F F F F 5, 6, 7, 8, 9,
F F F F 1, 3, 4, 5,
F F F
income tax F 9, 10, 11
F F 10, 11, 12,
F F 6, 7, 8, 9,
F F F
balances. 13, 14, 15,
F F 10, 11,
F
16, 17, 18
F F 13, 14, 15
F F
6. Multiple tax rates, F F 12 12, 16, 17,
F F 2, 3, 4, 14
F F F 5, 6
F
tax rate changes.
F F 19, 20F
7. Loss carrybacks.
F 13, 14, 15,
F F 21, 22, 23, 24
F F F 12
16, 17 F
Solutions! ! Manua 18-3 Chapter! ! 1
l 8
, Kieso,!!Weygandt,!!Warfield,!!Young,!!Wiecek,!!McConomy!E Intermediate! ! Accounting,!!!!Tenth! ! Canadi
dition an
ASSIGNMENT CLASSIFICATION TABLE (CONTINUED) F F F
Brief Writing F
Topics Exercises Exercises Problems Assignments
8. Loss carryforwards.
F 14, 15, 16,
F F 22, 23, 24
F F 12, 15 F
17
9. Valuation of F F 24, 25, 26
F F
deferred/future tax F F
asset.
10. Presentation and F F 18, 19, 20,
F F 24, 27, 28,
F F 1, 2, 3, 4,
F F F 1
disclosure of F F 21 29, 30, 31
F F 5, 6, 7, 8,
F F F
income taxes. F 9, 10, 11,
F F
12, 13, F
14, 15 F
11. Differences 21, 22F 18, 29, 30, 31
F F F 1, 2, 3, 5,
F F F 1, 2,3, 6, 7
F F F
between IFRS and F F F 6, 7, 8, 9,
F F F
ASPE. 10, 11, F
14
Please note: The simplifying assumption is made that all
F F F F F F F F F
companies in the end-of-chapter brief exercises,
F F F F F F
exercises and problems use the term “deferred” rather
F F F F F F F F
than “future” for the tax-related accounts, even when
F F F F F F F F
applying ASPE. F
Solutions! ! Manua 18-4 Chapter! ! 1
l 8
