Intermediate Accounting Solutions Manual Chapter 22

Ch20 kieso intermediate accounting solution manual.1.Copyright © 2013 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 15/e, Solutions Manual (For Instructor Use Only) 20-1CHAPTER 20Accounting for Pensions and Postretirement BenefitsASSIGNMENT CLASSIFICATIONTABLE (BY TOPIC)Topics QuestionsBriefExercises Exercises ProblemsConceptsfor Analysis1.

Basic definitions andconcepts related topension plans.1, 2, 3, 4,5, 6, 7,8, 9, 12,24, 3016 1, 2, 3,4, 5, 72. Worksheet preparation. 3 3, 4, 7, 10,14, 15, 181, 2, 4, 7, 8, 9,10, 11, 123.

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Income statementrecognition, computationof pension expense.9, 10, 11,13, 16, 171, 2, 4 1, 2, 3, 6,11, 13, 14,15, 16,17, 181, 2, 3, 4, 5,6, 9, 11, 124, 54. Balance sheet recognition,computation of pensionexpense.15, 19, 20,22, 236, 10 3, 9, 11, 12,13, 141, 2, 3, 4,5, 6, 7, 8,9, 11, 122, 5, 75.

Corridor calculation. 18 7 8, 13, 14,16, 17, 182, 3, 5, 6, 7,8, 11, 123, 4, 5, 66. Prior service cost. 12, 13, 20 5, 6, 8 1, 2, 3, 5,9, 11, 12,13, 141, 2, 3, 4,6, 7, 8, 9,11, 121, 47. Gains and losses. 14, 17,21, 227, 9 8, 9, 13, 14,16, 171, 2, 3, 4, 5, 6,7, 8, 9, 11, 124, 5, 68. Disclosure issues.

23 10 9, 11, 12 11, 12 3, 49. Special Issues. Postretirement benefits. 26, 27,28, 2911, 12 19, 20, 21,22, 23, 2413, 14.This material is dealt with in an Appendix to the chapter.20-2 Copyright © 2013 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 15/e, Solutions Manual (For Instructor Use Only)ASSIGNMENT CLASSIFICATIONTABLE (BY LEARNING OBJECTIVE)Learning ObjectivesQuestionsBriefExercises Exercises ProblemsConcepts forAnalysis1. Distinguish betweenaccounting for theemployer’s pensionplan and accountingfor the pension fund.1 CA20-12.

Identify types ofpension plans and theircharacteristics.2, 3, 4 CA20-1, CA20-23. Explain alternativemeasures for valuingthe pension obligation.5, 6, 7, 84. List the components ofpension expense.9, 10, 11,12, 13, 14,151, 2, 4 1, 2, 6, 11,12, 13, 15CA20-3, CA20-45. Use a worksheet foremployer’s pensionplan entries.16 3 3, 4, 7, 10,14, 181, 2, 4, 7, 8,9, 10, 11, 126. Describe theamortization of priorservice costs.20 5 1, 2, 5, 7,12, 131, 2, 3, 4, 6,7, 8, 9, 10,11, 127.

Explain the accountingfor unexpected gainsand losses.17, 19, 21,2212, 13 1, 2, 3, 4,5, 6, 7, 8, 9,10, 11, 12CA20-78. Explain the corridorapproach to amortizinggains and losses.18 7 8, 12, 13,16, 17, 183, 4, 5, 6, 8,11, 12CA20-69. Describe therequirements forreporting pensionplans in financialstatements.23, 24, 25 6, 8, 9, 10 9, 11,12, 13 1, 2, 3, 8, 11,12CA20-5.10. Identify the differencesbetween pensions andpostretirementhealthcare benefits.27, 28 11, 12 19, 20, 21,22, 23, 2413, 14.11.

Contrast accounting forpensions to accountingfor otherpostretirementbenefits.26, 29 11, 12 19, 20, 21,22, 23, 2413, 14.Copyright © 2013 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 15/e, Solutions Manual (For Instructor Use Only) 20-3ASSIGNMENT CHARACTERISTICSTABLEItem DescriptionLevel ofDifficultyTime(minutes)E20-1 Pension expense, journal entries. Simple 15–20E20-2 Computation of pension expense. Simple 10–15E20-3 Preparation of pension worksheet. Moderate 15–25E20-4 Basic pension worksheet.

Simple 10–15E20-5 Application of years-of-service method. Moderate 15–25E20-6 Computation of actual return. Simple 10–15E20-7 Basic pension worksheet. Moderate 15–25E20-8 Application of the corridor approach. Moderate 20–25E20-9 Disclosures: pension expense and other comprehensive income. Moderate 25–35E20-10 Pension worksheet. Moderate 20–25E20-11 Pension expense, journal entries, statement presentation.

Moderate 20–30E20-12 Pension expense, journal entries, statement presentation. Moderate 20–30E20-13 Computation of actual return, gains and losses, corridor test, andpension expense.Complex 35–45E20-14 Worksheet for E20-13. Complex 40–50E20-15 Pension expense, journal entries.

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Moderate 15–20E20-16 Amortization of accumulated OCI (G/L), corridor approach,pension expense computation.Moderate 25–35E20-17 Amortization of accumulated OCI balances. Moderate 30–40E20-18 Pension worksheet—missing amounts. Moderate 20–25.E20-19 Postretirement benefit expense computation. Moderate 5–10.E20-20 Postretirement benefit worksheet. Moderate 25–30.E20-21 Postretirement benefit expense computation.

Simple 10–12.E20-22 Postretirement benefit expense computation. Simple 10–12.E20-23 Postretirement benefit worksheet. Moderate 15–20.E20-24 Postretirement benefit worksheet—missing amounts. Moderate 25–30P20-1 2-year worksheet. Moderate 40–50P20-2 3-year worksheet, journal entries, and reporting. Complex 45–55P20-3 Pension expense, journal entries, amortization of loss.

Complex 40–50P20-4 Pension expense, journal entries for 2 years. Moderate 30–40P20-5 Computation of pension expense, amortization of net gain orloss-corridor approach, journal entries for 3 years.Complex 45–55P20-6 Computation of prior service cost amortization, pensionexpense, journal entries, and net gain or loss.Complex 45–60P20-7 Pension worksheet. Moderate 35–45P20-8 Comprehensive 2-year worksheet. Complex 45–60P20-9 Comprehensive 2-year worksheet. Moderate 40–45P20-10 Pension worksheet—missing amounts. Moderate 25–30P20-11 Pension worksheet. Moderate 35–45P20-12 Pension worksheet.

Moderate 35–45.P20-13 Postretirement benefit worksheet. Moderate 30–35.P20-14 Postretirement benefit worksheet—2 years.

Moderate 40–45.20-4 Copyright © 2013 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 15/e, Solutions Manual (For Instructor Use Only)ASSIGNMENT CHARACTERISTICSTABLE (Continued)Item DescriptionLevel ofDifficultyTime(minutes)CA20-1 Pension terminology and theory. Moderate 30–35CA20-2 Pension terminology. Moderate 25–30CA20-3 Basic terminology. Simple 20–25CA20-4 Major pension concepts. Moderate 30–35CA20-5 Implications of GAAP rules on pensions.

Complex 50–60CA20-6 Gains and losses, corridor amortization. Moderate 30–40CA20-7 Nonvested employees—an ethical dilemma. Moderate 20–30.Copyright © 2013 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 15/e, Solutions Manual (For Instructor Use Only) 20-5SOLUTIONS TO CODIFICATION EXERCISESCE20-1Master Glossary(a) The actuarial present value of benefits (whether vested or nonvested) attributed, generally by thepension benefit formula, to employee service rendered before a specified date and based onemployee service and compensation (if applicable) before that date.

The accumulated benefitobligation differs from the projected benefit obligation in that it includes no assumptionabout futurecompensation levels. For plans with flat-benefit or non-pay-related pension benefit formulas, theaccumulated benefit obligation and the projected benefit obligation are the same.(b) A plan that defines postretirement benefits in terms of monetary amounts (for example, $100,000of life insurance) or benefit coverage to be provided (for example, up to $200 per day forhospitalization, or 80 percent of the cost of specified surgical procedures). Any postretirementbenefit plan that is not a defined contribution postretirement plan is, for purposes of Subtopic 715–60, a defined benefit postretirement plan. (Specified monetary amounts and benefit coverage arecollectively referred to as benefits).(c) The value, as of a specified date, of an amount or series of amounts payable or receivablethereafter, with each amount adjusted to reflect the time value of money (through discounts forinterest) and the probability of payment (for example, by means of decrements for events such asdeath, disability, or withdrawal) between the specified date and the expected date of payment.(d) The cost of retroactive benefits granted in a plan amendment.