资源描述：
《intangible assets》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。
1、CHAPTER12IntangibleAssetsASSIGNMENTCLASSIFICATIONTABLE(BYTOPIC)BriefConceptsTopicsQuestionsExercisesExercisesProblemsforAnalysis1.Intangibleassets;1,2,3,4,5,6,1,2,3,1,2,3,41,2,3concepts,definitions;7,8,9,10,11,5,6itemscomprising12,13,14,26,intangibleassets.27,29
2、2.Patents;franchise;9,10,13,14,1,2,3,4,4,5,6,7,1,2,3,1,2organizationcosts;25,27,297,12,138,9,10,4,6tradename.11,133.Goodwill.12,13,14,185,6,86,12,13,5,6154.Impairmentof15,16,17,7,814,156intangibles.18,26,295.Researchand19,20,21,9,10,11,124,16,171,2,34,5developme
3、ntcosts22,23,24andsimilarcosts.*6.Computersoftware30,31,321418,19costs.*ThismaterialiscoveredinanAppendixtothechapter.Copyright©2010JohnWiley&Sons,Inc.Kieso,IntermediateAccounting,13/e,SolutionsManual(ForInstructorUseOnly)12-1ASSIGNMENTCLASSIFICATIONTABLE(BYLEAR
4、NINGOBJECTIVE)BriefLearningObjectivesExercisesExercisesProblems1.Describethecharacteristicsofintangibleassets.1,2,32.Identifythecoststoincludeintheinitialvaluation1,2,3,5,7,9,1,2,3,6ofintangibleassets.4,510,113.Explaintheprocedureforamortizingintangible1,2,3,4,4
5、,5,6,7,9,1,2,3,6assets.12,1310,11,134.Describethetypesofintangibleassets.1,2,35.Explaintheconceptualissuesrelatedtogoodwill.12,136.Describetheaccountingproceduresforrecording512,13,155,6goodwill.7.Explaintheaccountingissuesrelatedtointangible-6,7,8,914,155,6asse
6、timpairments.8.Identifytheconceptualissuesrelatedtoresearch5,9anddevelopmentcosts.9.Describetheaccountingforresearchand9,10,11,126,8,16,174developmentandsimilarcosts.10.Indicatethepresentationofintangibleassets134,6andrelateditems.*11.Understandtheaccountingtrea
7、tmentforcomputer1418,19softwarecosts.*ThismaterialiscoveredinanAppendixtothechapter.12-2Copyright©2010JohnWiley&Sons,Inc.Kieso,IntermediateAccounting,13/e,SolutionsManual(ForInstructorUseOnly)ASSIGNMENTCHARACTERISTICSTABLELevelofTimeItemDescriptionDifficulty(min
8、utes)E12-1Classificationissues—intangibles.Moderate15–20E12-2Classificationissues—intangibles.Simple10–15E12-3Classificationissues—intangibleasset.Moderate10–15E12-4I
