Exercício de Finanças 423

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10-2Copyright © 2013 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 15/e, Solutions Manual (For Instructor Use Only) Ahmed Nawfal 
ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE) 
 
 
Learning Objectives 
Questions 
 
Brief 
Exercises 
 
Exercises Problems 
Concepts 
for 
Analysis 
1. Describe property, plant, and 
equipment. 
1 
2. Identify the costs to include in 
initial valuation 
of property, plant, and equipment. 
2, 3, 4, 5, 6, 21 1 1, 2, 3, 4, 
5, 11, 12, 
13 
1, 2, 3, 4, 
5, 6, 11 
CA10-1 
3. Describe the accounting problems 
associated with self-constructed 
assets. 
8 4, 5, 6, 
11, 12 
3 CA10-2 
4. Describe the accounting problems 
associated with interest 
capitalization. 
8, 9, 10, 11 2, 3, 4 5, 6, 7, 8, 
9, 10 
5, 6, 7 CA10-3 
5. Understand accounting issues 
related 
to acquiring and valuing plant 
assets. 
7, 12, 14, 16, 17, 
19, 20, 22 
5, 6, 7, 8, 
9, 10, 11, 
12 
11, 12, 13, 
14, 15, 16, 
17, 18, 19, 
20 
3, 4, 8, 9, 
10, 11 
CA10-4, 
CA10-6 
6. Describe the accounting treatment 
for costs subsequent to 
acquisition. 
6, 13, 15, 18 13 21, 22, 23 CA10-5, 
CA10-6 
7. Describe the accounting treatment 
for the disposal of property, plant, 
and equipment. 
7, 23 14, 15 24, 25 2, 4 CA10-1