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intermediate accounting volume 1
Intermediate Accounting Volume 2 12th Canadian Edition Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Irene M. Wiecek, Bruce J. McConomy - Solutions
The following facts pertain to a non-cancellable lease agreement between Woodhouse Leasing Corporation and McKee Electronics Ltd., a lessee, for a computer system: The collectibility of the lease payments is reasonably predictable, and there are no important uncertainties about costs that have
Cuomo Mining Corporation, a public company whose stock trades on the Toronto Stock Exchange, uses IFRS. The vice-president of finance has asked you, the assistant controller, to prepare the company’s current accounting of a lease. The lease was signed by Cuomo on April 1, 2020, with Bertrand Ltd.
McCormick Ltd., a public company following IFRS 16, recorded a right-of-use asset and lease liability at $150,000 on May 1, 2020. The interest rate is 10%. McCormick made the first lease payment of $25,561 on May 1, 2020. The lease requires a total of eight annual payments. The equipment has a
Assume the same data as in E20.6 for LeBlanc Limited except that the $7,000 residual value is guaranteed. Instructions Answer the following, rounding all numbers to the nearest dollar. a. Calculate the PV of the future minimum lease payments using any of the following methods: (1)
Oakridge Leasing Corporation signs an agreement on January 1, 2020, to lease equipment to LeBlanc Limited. Oakridge and LeBlanc follow ASPE. The following information relates to the agreement.1. The term of the non-cancellable lease is five years, with no renewal option. The equipment has an
Synergetics Inc. leased a new crane to Gumo Construction Inc. under a six-year, non-cancellable contract starting February 1, 2020. The lease terms require payments of $21,500 each February 1, starting February 1, 2020. Synergetics will pay insurance and repair and maintenance charges on the crane,
On January 1, 2021, Xu Ltd., which uses IFRS 16, entered into an eight-year lease agreement for a conveyor machine. Annual lease payments are $28,500 at the beginning of each lease year, which ends December 31, and Xu made the first payment on January 1, 2021. At the end of the lease, the machine
Coa Corporation recently needed to find temporary inventory storage space when transitioning from an old factory to a newly built factory within the same city. Coa signed a 10-month lease on a warehouse requiring monthly payments in advance of $14,500. (a) What is the nature of the lease
LePage Manufacturing Ltd. agrees to lease equipment to Labonté Ltée. on July 15, 2020. LePage follows ASPE and Labonté is a public company following IFRS 16. The following information relates to the lease agreement. 1. The lease term is seven years, with no renewal option, and the equipment
Chorus Aviation Inc. is a Canadian aviation holding company that provides, through Jazz Aviation LP, a “significant part of Air Canada’s domestic and transborder network.” Chorus indicates in Note 1 to its financial statements that it is both economically and commercially dependent on Air
Turcotte Limited, a public company following IFRS 16, decided to upgrade the coffee machines in all of its office locations. Turcotte leased 50 machines from Coffee Tyme Ltd. on July 1, 2020. (To purchase the coffee machines instead would have cost Turcotte $350 per machine, and the machines would
Lagace Ltd. entered into a lease on June 1, 2020. The lease term is six years and requires annual rental payments of $30,000 at the beginning of each year. Lagace’s incremental borrowing rate is 8% and the rate implicit in the lease is 9%. (a) Calculate the capitalized amount of the
Access the annual financial statements, including the accompanying notes, of Loblaw Companies Limited for its 52 weeks ended December 30, 2017. These can be found on SEDAR (www.sedar.com) or the company’s website. Review the principal statements and the notes for all disclosures associated with
Khan Limited is a publicly traded company on the Toronto Stock Exchange. The company sponsors a defined benefit pension plan for all of its employees, and the controller provides you with the following data that relate to the plan for fiscal 2020: 1. The actuary has determined that the
Josit Ltd. initiated a one-person pension plan in January 2012 that promises the employee a pension on retirement according to the following formula: pension benefit = 2.5% of final salary per year of service after the plan initiation. The employee began employment with Josit early in 2012 at age
The following is partial information related to Siri Ltd.'s non-pension, post-retirement health-care benefit plan at December 31, 2020: Defined post-retirement benefit obligation, accounting basis...............$185,000 Plan assets (at fair
Refer to the information in E19.16 and assume Opsco Corp. applies IFRS. Instructions Complete a post-retirement work sheet for 2020, and prepare all required journal entries related to the plan made by Opsco in 2020. Data From E19.16.Opsco Corp. provides the following information
Refer to BE19.16 and Saver Corporation's one-person defined benefit pension plan. If the change in the January 1, 2020 defined benefit obligation had been the result of an actuarial revaluation instead of a plan amendment.(a) Determine the effect that the change in the DBO has on Saver's 2020
Opsco Corp. provides the following information about its post-retirement health-care benefit plan for the year 2020: Instructions a. Assuming Opsco follows IFRS, calculate the post-retirement benefit expense for 2020, and prepare all required journal entries related to the post-retirement
Saver Corporation ended its previous fiscal year with a defined benefit obligation of $137,888 and plan assets of $140,000. On January 1, 2020, the company amended its one-person defined benefit pension plan, resulting in a revised defined benefit obligation at that date of $156,239. As a result of
The following facts apply to the pension plan of Yorke Inc. for the year 2020. Yorke applies ASPE. Instructions a. Using a work sheet, calculate pension expense for the year 2020, and provide the entries to recognize the expense and contributions for the year assuming that Yorke has
Legacy Corporation has the following information available concerning its post-retirement benefit plan for 2020: Current service cost...................................................$130,000 Interest cost on DBO, discount rate at 6%..................65,500 Return on plan assets,
Rosek Inc. provides the following information related to its post-retirement health-care benefits for the year 2020: Rosek Inc. follows IFRS. Instructions a. Calculate the post-retirement benefit expense for 2020. b. Calculate the post-retirement benefit remeasurement gain or
Petra Ltd. is preparing its financial statements for its year ended December 31, 2020, and has just obtained an actuarial pension valuation as at its year-end date. Prior to the actuarial valuation, Petra determined, based on the individual components of its annual pension expense, that its
Monday Corporation sponsors a defined benefit pension plan and reports under IFRS. On January 1, 2020, the company reported plan assets of $1,000 and a defined benefit obligation of $1,100 (all amounts in thousands of dollars). During 2020, the current service cost was determined to be $90, the
Griseta Limited sponsors a defined benefit pension plan for its employees, which it accounts for under ASPE. The following data relate to the operation of the plan for the year 2020: 1. The actuarial present value of future benefits earned by employees for services rendered in 2020 amounted to
Refer to the data provided about Rui Corporation's pension plan in BE19.11. Prepare a pension work sheet for Rui Corporation for 2020 assuming the company applies ASPE. Data From BE19.11.At January 1, 2020, Rui Corporation had plan assets of $250,000 and a defined benefit obligation of the
Etienne Inc., a Canadian company traded on the Venture Exchange of the Toronto Stock Exchange, has sponsored a non-contributory defined benefit pension plan for its employees since 1992. Relevant information about the pension plan on January 1, 2020, is as follows: 1. The defined benefit
The following information is available for Antoine Corporation's pension plan for the 2020 fiscal year: On January 1, 2020, Antoine Corp. amended its pension plan, resulting in past service costs with a present value of $140,400. Antoine follows ASPE. Instructions a. Calculate
At January 1, 2020, Rui Corporation had plan assets of $250,000 and a defined benefit obligation of the same amount based on projected costs. During 2020, the current service cost was $27,500, the discount rate on the DBO and plan assets was 10%, actual return on plan assets was $30,000,
Refer to the data in P19.9, except now assume Dela Corporation reports under IFRS. Depending on what your instructor assigns, do either parts (a), (b), (c), and (e) or parts (d) and (e). Data From P19.9.Dela Corporation initiated a defined benefit pension plan for its 50 employees on January
The following information is available for Huntley Corporation's pension plan for the year 2020: Instructions a. Calculate pension expense for the year 2020, and provide the entries to recognize the pension expense and funding for the year, assuming that Huntley follows IFRS.b. Calculate
Refer to the data for Duster Corporation's defined benefit pension plan in BE19.9. Now assume that the company follows ASPE instead of IFRS. Determine the 2020 effect of the pension plan on pension expense and the company's shareholders' equity. Data From BE19.9.Duster Corporation is a private
Dela Corporation initiated a defined benefit pension plan for its 50 employees on January 1, 2020. The insurance company that administers the pension plan provides the following information for the years 2020, 2021, and 2022: There were no balances as at January 1, 2020, when the plan was
The following defined benefit pension data of Dahl Corp. apply to the year 2020: The company applies ASPE and has made an accounting policy choice to base its actuarial valuation of the DBO on the funding basis. Instructions a. Prepare a continuity schedule for the DBO for
Duster Corporation is a private company with a defined benefit pension plan. The following information is available for Duster Corporation for 2020: Opening balance, DBO..................................................$210,000 Opening balance, plan
Bouter Corporation Limited (BCL) began operations in 1996 and in 2006 adopted a defined benefit pension plan for its employees. By January 1, 2020, the defined benefit obligation was $510,000. On January 2, 2020, for the first time, BCL agreed to a new union contract that granted retroactive
Jonquière Corporation provides the following information about its defined benefit pension plan (in hundreds of thousands of dollars) for 2020: At the end of the year, Jonquière revised the terms of its pension plan, which resulted in past service costs of $35. Assuming that Jonquière
Manon Corporation applies ASPE and sponsors a defined benefit pension plan. The following pension plan information is available for 2020 and 2021: The pension fund paid out benefits in each year. There were no actuarial gains or losses incurred on the DBO in the two-year
Berstler Limited sponsors a defined benefit pension plan, and follows ASPE. The corporation's actuary provides the following information about the plan (in thousands of dollars): Instructions a. Calculate the actual return on the plan assets in 2020. b. Calculate the amount of the
At December 31, 2020, Glover Corporation provided you with the following information: Defined benefit obligation, December 31, 2020........................................$3,400,000 Plan assets at fair value, December 31,
Qui Importers provides the following pension plan information: Fair value of pension plan assets, January 1, 2020........$1,438,750 Fair value of pension plan assets, December 31, 2020 ...1,586,875 Contributions to the plan in
Refer to the information for Maya Corp. in BE19.4, and provide a continuity schedule for the plan assets for the year. Is the plan in a surplus or a deficit position at the end of the year? Data From BE19.4.Maya Corp. reports the following information (in hundreds of thousands of dollars) to
Complete the following tables by indicating whether the following events increase (I), decrease (D), or have no effect (NE) on the employer's defined benefit obligation, the pension plan assets, the pension plan's surplus, the pension expense, and the remeasurement gain—OCI. For the second item,
For Castor Corporation, year-end plan assets were $1,753,000. At the beginning of the year, plan assets were $1,359,000. During the year, contributions to the pension fund were $170,000, while benefits paid were $130,000. Calculate Castor's actual return on plan assets.
Maya Corp. reports the following information (in hundreds of thousands of dollars) to you about its defined benefit pension plan for 2020: Provide a continuity schedule for the DBO for the year. Maya follows IFRS. Actual return on plan assets $17 Interest cost $ 14 Benefits paid to retirees
Potash Corporation of Saskatchewan Inc., Loblaw Companies Limited, and Air Canada are all Canadian companies with defined benefit plans as at December 31, 2017. Visit www.sedar.com to access financial statements for their 2017 fiscal years. (Note: Potash Corporation merged with Agrium Inc. to form
Newfoundland University recently signed a contract with the bargaining unit that represents full-time professors. The contract agreement starts on April 1, 2019, the start of the university's fiscal year. The following excerpt outlines the portion of the signed agreement that relates to
Ad Venture Ltd. provides a defined contribution pension plan for its employees. Currently, the company has 40 full-time and 55 part-time employees. The pension plan requires the company to make an annual contribution of $2,000 per full-time employee, and $1,000 per part-time employee, regardless of
Ditek Corp. provides a defined contribution pension plan for its employees. The plan requires Ditek to contribute 5% of employees' gross pay to a fund trustee each year. Ditek's total payroll for 2020 was $2,735,864. At the start of 2020, Ditek revised the terms of the plan, which resulted in past
Scott Enterprises Inc. sponsors a defined benefit plan for its 500 employees. On December 31, 2020, the company's actuary provided the following information related to the plan: defined benefit obligation $11.3 million, and fair value of plan assets $9 million. Annual pension expense was $3 million
The Outdoor Life Ltd. (TOLL) manufactures outdoor furniture. Management is concerned about the cost of its employee benefits plans. Your manager has asked you to analyze the cost of compensation and benefits and prepare data visualizations for her to present to senior management. Specifically, she
BCE Inc.'s accounting policy note and its note disclosures relating to the company's pension and other postemployment benefits for the year ended December 31, 2017 are set out in the chapter. Instructions Review the disclosures from BCE's 2017 financial statements found in the chapter and
Delmar Manufacturing Inc. is a manufacturer of electronics. It has been in operation for over 25 years under ownership of the same two private shareholders. It has always offered its employees a very generous defined benefit (DB) pension plan as part of the compensation package. Delmar has recently
RWL Limited provides a long-term disability program for its employees through an insurance company. For an annual premium of $20,000, the insurance company is responsible for providing long-term salary continuation to disabled employees after a three-month waiting period. During the waiting period,
Kea Limited provides a defined contribution pension plan for its employees. The plan requires the company to deduct 5% of each employee's gross pay for each payroll period as the employee contribution. The company then contributes 7% of the gross pay for the employer contribution. Both amounts are
As the new accountant for Carly's Pet Express Inc., a line of pet boutiques, you are developing the financial statement disclosures for the 2020 financial statement note on income taxes. The company uses ASPE, and has selected the taxes payable method. The statutory tax rate is currently 30%.
Refer to the information in BE18.15 for Zdon Inc. Assume that the company follows the taxes payable method of accounting for income taxes under ASPE. During the year, Zdon Inc. made tax instalment payments of $42,000. Instructions a. Calculate the taxable income and income tax expense for
Refer to the information in BE18.11 for Henry Limited. Assume that the company reports under ASPE and that the taxes payable method of accounting is used for income tax. Instructionsa. Prepare the journal entry(ies) to record income tax at December 31, 2020. b. Prepare the income
Geoff Corp.'s operations in 2020 had mixed results. One division, Vincenti Group, again failed to earn income at a rate that was high enough to justify its continued operation, and management therefore decided to close the division. Vincenti Group earned revenue of $118,000 during 2020 and
Refer to the information provided about Roux Corp. in E18.28. Instructions a. Assuming that it is more likely than not that $25,000 of the deferred tax asset will not be realized, prepare the journal entries to record income taxes for 2020. Roux uses a valuation allowance account. b.
Roux Corp. had a Deferred Tax Asset account with a balance of $81,000 at the end of 2019 due to a single temporary difference of $270,000 related to warranty liability accruals. At the end of 2020, this same temporary difference has increased to $300,000. Taxable income for 2020 is $912,000. The
Refer to the information for Riley Inc. in E18.26. Instructions a. Assume that Riley Inc. uses a valuation allowance to account for deferred tax assets, and also that it is more likely than not that 25% of the carryforward benefits will not be realized. Prepare the journal entries for
Riley Inc. reports the following pre-tax incomes (losses) for both financial reporting purposes and tax purposes: The tax rates listed were all enacted by the beginning of 2018. Riley reports under the ASPE future/deferred income taxes method. Instructions a. Prepare the journal
The accounting income (loss) figures for Farah Corporation are as
Alliance Inc. reports the following incomes (losses) for both book and tax purposes (assume the carryback provision is used where possible): The tax rates listed were all enacted by the beginning of 2017. Instructions a. Prepare the journal entries for each of the years 2017 to 2020
Sonia Corporation has historically followed ASPE, but is considering a change to IFRS. It has temporary differences at December 31, 2020, that result in the following SFP future income tax accounts: Deferred tax liability, current......................$33,000 Deferred tax asset,
At the end of 2019, Valerie Corporation reported a deferred tax liability of $41,000. At the end of 2020, the company had $241,000 of temporary differences related to property, plant, and equipment. Depreciation expense on this property, plant, and equipment has been lower than the CCA claimed on
Weiss Inc. reported income from continuing operations of $87,000 and a loss from discontinued operations of $16,000 in 2020, all before income taxes. All items are fully taxable and deductible for tax purposes. Prepare the bottom of the income statement for Weiss Inc., beginning with income from
Adelphi Corp. in its first year of operations has the following differences between its carrying amounts and the tax bases of its assets and liabilities at the end of 2020. It is estimated that the warranty liability will be settled in 2021. The difference in equipment (net) will result in
Sandeep Corporation had income before income tax of $230,000 in 2020. Sandeep's current tax expense is $43,000, and deferred tax expense is $27,000.(a) Prepare Sandeep's 2020 income statement, beginning with income before income tax. (b) Calculate Sandeep's effective tax rate. Round to one
Four independent situations follow: 1. On March 1, 2020, Wilkie Inc. issued $4 million of 9% bonds at 103 plus accrued interest. The bonds are dated January 1, 2020, and pay interest semi-annually on July 1 and January 1. In addition, Wilkie incurred $27,000 of bond issuance costs. 2. On
Use the information for Kyle Inc. given in BE18.16, but assume instead that it is more likely than not that the entire tax loss carryforward will not be realized in future years. Prepare all the journal entries that are necessary at the end of 2020 assuming (a) That Kyle does not use a
Yen Inc.'s only temporary difference at the beginning and end of 2020 is caused by a $4.8-million deferred gain for tax purposes on an instalment sale of a plant asset. The related receivable (only one half of which is classified as a current asset) is due in equal instalments in 2021 and 2022. The
In 2020, Borovya Limited purchased shares of Gurvir Corp. at a cost of $52,000. This was the first time the company had ever acquired an investment to be accounted for at fair value through other comprehensive income (FV-OCI). At December 31, 2020, the Gurvir Corp. shares had a fair value of
At December 31, 2020, Tapper Corporation has a deferred tax asset of $420,000. After a careful review of all available evidence, it is determined that it is more likely than not that $85,000 of this deferred tax asset will not be realized. Prepare the necessary journal entry assuming (a) That
Use the information for Jenny Corporation in E18.16. Assume that the company reports accounting income of $155,000 in each of 2021 and 2022, and that there is no reversing difference other than the one identified in E18.16. In addition, assume now that Jenny Corporation was informed on December 31,
Use the information for Kyle Inc. given in BE18.16. Assume now that Kyle earns taxable income of $25,000 in 2021 and that at the end of 2021 there is still too much uncertainty to recognize a deferred tax asset. Prepare all the journal entries that are necessary at the end of 2021 assuming (a)
Refer to the information for Henry Limited in BE18.11. Following the year ended December 31, 2020, Henry continued to actively trade its securities investments until the end of its 2021 fiscal year, when it was forced to sell several of them at a loss, because of the need for cash for operations.
Use the information for Jenny Corporation in E18.16. Assume that the company reports accounting income of $155,000 in each of 2021 and 2022 and that the warranty expenditures occurred as expected. No reversing difference exists other than the one identified in E18.16. Instructions a.
Kyle Inc. incurred a net operating loss of $580,000 in 2020. Combined income for 2017, 2018, and 2019 was $460,000. The tax rate for all years is 30%. Prepare the journal entries to record the benefits of the carryback and the carryforward, assuming it is more likely than not that the benefits of
Jenny Corporation recorded warranty accruals as at December 31, 2020, in the amount of $150,000. This reversing difference will cause deductible amounts of $50,000 in 2021, $35,000 in 2022, and $65,000 in 2023. Jenny's accounting income for 2020 is $135,000 and the tax rate is 25% for all years.
Roper Corporation had the following tax information: In 2020, Roper suffered a net operating loss of $550,000, which it decided to carry back. The 2020 enacted tax rate is 25%. Prepare Roper's entry to record the effect of the loss carryback. Year Taxable Income Tax Rate Taxes Paid 2017
Zdon Inc. reports accounting income of $105,000 for 2020, its first year of operations. The following items cause taxable income to be different than income reported on the financial statements. 1. Capital cost allowance (on the tax return) is greater than depreciation on the income statement
At December 31, 2019, Palden Corporation had a deferred tax asset of $800,000, resulting from future deductible amounts of $3.2 million and an enacted tax rate of 25%. In May 2020, new income tax legislation is signed into law that raises the tax rate to 30% for 2020 and future years. Prepare the
Use the information for Sorpon Corporation in E18.12. Assume that the company reports accounting income of $180,000 in each of 2021 and 2022, and that there are no reversing differences other than the one identified in E18.12. In addition, assume now that Sorpon Corporation was informed on December
Powell Corporation has a taxable temporary difference related to net book value versus UCC of $715,000 at December 31, 2020. This difference will reverse as follows: 2021, $53,000; 2022, $310,000; and 2023, $352,000. Enacted tax rates are 25% for 2021 and 2022, and 30% for 2023. Calculate the
Use the information for Sorpon Corporation in E18.12. Assume that the company reports accounting income of $180,000 in each of 2021 and 2022, and that there are no temporary differences other than the one identified in E18.12. Instructions a. Calculate the deferred tax balances at
At December 31, 2019, Ambuir Corporation had a deferred tax liability of $35,000. At December 31, 2020, the deferred tax liability is $52,000. The corporation's 2020 current tax expense is $53,000. What amount should Ambuir report as total 2020 income tax expense?
Sorpon Corporation purchased equipment very late in 2020. Based on generous capital cost allowance rates provided in the Income Tax Act, Sorpon Corporation claimed CCA on its 2020 tax return but did not record any depreciation because the equipment was being tested. This temporary difference will
At December 31, 2019, Chai Inc. had a deferred tax asset of $40,000. At December 31, 2020, the deferred tax asset is $62,000. The corporation's 2020 current tax expense is $70,000. What amount should Chai report as total 2020 income tax expense? Prepare the journal entries to record income taxes
Henry Limited had investments in securities on its SFP for the first time at the end of its fiscal year ended December 31, 2020. Henry reports under IFRS and its investments in securities are to be accounted for at fair value through net income. During 2020, realized losses and gains on the trading
At December 31, 2020, Camille Corporation had an estimated warranty liability of $256,000 for accounting purposes and $0 for tax purposes. (The warranty costs are not deductible until they are paid.) The tax rate is 25%. Calculate the amount that Camille should report as a deferred tax asset at
Christina Inc. follows IFRS. Christina holds a variety of investments, some of which are accounted for at fair value through net income and some of which are accounted for at fair value through other comprehensive income. On January 1, 2020, the beginning of the fiscal year, Christina's accounts
Using the information from BE18.5, and assuming that the $40,000 difference is the only difference between Mazur's accounting income and taxable income, prepare the journal entry(ies) to record the current tax expense, deferred tax expense, income tax payable, and the deferred tax
Refer to E18.7 for Sayaka Tar and Gravel Ltd., and assume the same facts as in E18.8 for the fiscal year ended December 31, 2021, except that the enacted tax rate for 2022 and subsequent years was reduced to 20% on September 15, 2021. Instructions a. Prepare the journal entry to record
At December 31, 2020, Watzman Inc. owned equipment that had a book value of $178,000 and a tax base of $136,000 due to the use of different depreciation methods for accounting and tax purposes. The enacted tax rate is 30%. Calculate the amount that Watzman should report as a deferred tax liability
Refer to E18.7 for Sayaka Tar and Gravel Ltd., and assume the same facts for the fiscal year ended December 31, 2020. For the second year of operations, Sayaka made progress on the construction of the road for the municipality. The account balances at December 31, 2021 for the construction project
Myers Corp. purchased depreciable assets costing $30,000 on January 2, 2020. For tax purposes, the company uses CCA in a class that has a 30% rate. For financial reporting purposes, the company uses straight-line depreciation over five years. The enacted tax rate is 25% for all years. This
Sayaka Tar and Gravel Ltd. operates a road construction business. In its first year of operations, the company won a contract to build a road for the municipality of Cochrane West. It is estimated that the project will be completed over a three-year period starting in June 2020. Sayaka uses the
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