intermediateaccounting(fifteenthedition)ch19解读.doc

CHAPTER 19 Accounting for Income Taxes ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics Questions Brief Exercises Exercises Problems Concepts for Analysis 1. Reconcile pretax financial income with taxable income. 1, 13 1, 2, 3, 4, 5, 12, 18, 20, 21 1, 2, 3, 4, 8 2. Identify temporary and permanent differences. 3, 4, 5 4, 5, 6, 7 2, 3, 4 3, 4, 5 3. Determine deferred income taxes and related items—single tax rate. 6, 7, 13 1, 2, 3, 4, 5, 6, 7, 9 1, 3, 4, 5, 7, 8, 12, 14, 15, 19, 21 3, 4, 8, 9 2 4. Classification of deferred taxes. 10, 11, 12 15 7, 11, 16, 18, 19, 20, 21, 22 3, 6 2, 3, 5 5. Determine deferred income taxes and related items— multiple tax rates, expected future income. 10 2, 13, 16, 17, 18, 20, 22 1, 2, 6, 7 1, 6, 7 6. Determine deferred taxes, multiple rates, expected future losses. 10 7. Carryback and carryforwardof NOL. 16, 17, 18, 12, 13, 14 9, 10, 23, 24, 25 5 8. Change in enacted future tax rate. 14 11 16 2, 7 5, 6 9. Tracking temporary differences through reversal. 8, 17 2, 7 10. Income statement presentation. 9 8 1, 2, 3, 4, 5, 7, 10, 12, 16, 19, 23, 24, 25 1, 2, 3, 5, 7, 8, 9 11. Conceptual issues—tax allocation. 1, 2, 8, 19 7 1, 2, 7 12. Valuation allowance—deferred tax asset. 8, 19 7 7, 14, 15, 23, 24, 25 13. Disclosure and other issues. 15 ASSIGNMENT CLASSIFICATION TABLE (BY LEARNING OBJECTIVE) Learning Objectives Questions Brief Exercises Exercises Problems Concepts for Analysis 1. Identify differences between pretax financial income and taxable income. 1, 2 1, 2, 5 CA19-1 2. Describe a temporary difference that results in future taxable amounts. 3, 4 1, 2, 4, 9, 10 1, 2, 3, 4, 5, 7, 8, 11, 12, 13, 16, 17, 18, 19, 20, 21, 22 1, 3, 4, 6,7, 8, 9 3. Describe a temporary difference that results in future deductible amounts. 5 5, 6, 9 4, 5, 7, 8, 11, 12, 14, 15, 17, 18, 19, 20, 21, 22 1, 2, 4, 6, 8, 9 4. Explain the purpose of a deferred tax asset valuation allowance. 6, 7, 8