17-1
CHAPTER 17
Investments
ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)
Topics Questions
Brief
Exercises Exercises Problems
Concepts
for Analysis
1. Debt securities. 1, 2, 3, 13 1 4, 7
(a) Held-to-maturity. 4, 5, 7, 8,
10, 13, 21
1, 3 1, 2, 3, 5 1, 7 4
(b) Trading. 4, 6, 7, 8,
10, 21
4 1, 4
(c) Available-for-sale. 4, 7, 8, 9,
10, 11, 21
2, 10 4 1, 2, 3, 4, 7 1, 4
2. Bond amortization. 8, 9 1, 2, 3 3, 4, 5 1, 2, 3
3. Equity securities. 1, 12, 13, 16 4, 7
(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
4. Comprehensive income. 22 9 10 10, 12
5. Disclosures of investments. 21 8, 9 5, 9, 10,
11, 12
6. Impairments. 24 10 18 3
7. Transfers between categories. 23 1, 3, 7
*8. Derivatives 25, 26, 27, 28,
29, 30, 31, 32
19, 20, 21,
22, 23, 24
13, 14, 15,
16, 17, 18
*9. Variable Interest Entities 33, 34
*This material is dealt with in an Appendix to the chapter.
17-2
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.
1
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 value method for equity securities.
7 12, 13, 16, 17 8
5. Describe the disclosure requirements for investments in debt and equity investments. 9 10 8, 9, 10, 12