CHAPTER 22
Accounting Changes and Error Analysis
ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)
Topics 1. Differences between change in principle, change in estimate, change in entity, errors. Accounting changes: a. b. Comprehensive. Changes in estimate, changes in depreciation methods. Changes in accounting for long-term construction contracts. Change from FIFO to average cost. Change from FIFO to LIFO. Change from LIFO. Miscellaneous. 2, 11 8 1, 3, 4, 5, 8, 24 8, 14, 15, 17, 19 2, 18, 21 9, 16, 20 10 3 8, 9, 10 8, 9 4, 5, 9 3, 4, 6, 7, 8, 9, 10, 11, 12, 16, 17 1, 8, 13 3, 6, 7 1, 2, 4, 6, 7 1, 2, 4, 5 1, 2, 3, 4, 5, 6 Questions 2, 4, 6, 7, 8, 9, 12, 13, 15, 21, 22, 23 Brief Exercises Exercises 8 Concepts Problems for Analysis 3 1, 2, 3, 4

2.

c.

2, 10

1, 2, 10

3

1, 2

d. e. f. g. 3.

2, 8, 14 9 2, 3, 5, 8, 14 2, 5

3 1, 2

1, 5

Correction of an error. a. Comprehensive. 8, 9, 10 8, 15, 16, 18, 19, 20, 21 9, 15, 17, 18 7, 17, 18 22, 23 3, 6, 7, 8, 9, 10 1, 6, 8 2, 10 11, 12 1, 2 2, 3, 4

b. c. *4.

Depreciation. Inventory.

6, 7 10 11, 12

Changes between fair value and equity methods.

*This material is dealt with in an Appendix to the chapter.

Copyright © 2010 John Wiley & Sons, Inc.

Kieso, Intermediate Accounting, 13/e, Solutions Manual

(For Instructor Use Only)

22-1

ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE)
Learning Objectives 1. Identify the types of accounting changes. 2. Describe the accounting for changes in accounting principles. 3. Understand how to account for retrospective accounting changes. 4. Understand how to account for impracticable changes. 5. Describe the accounting for changes of estimates. 6. Identify changes in a reporting entity. 7. Describe the accounting for correction of errors. 6, 7, 8, 10 7, 8, 9, 15, 16, 17, 18, 19, 20, 21 1, 2, 3, 6, 7, 8, 9, 10 4, 5, 9 6, 7, 8, 9, 10,