Kieso, Weygandt, Warfield, Young, Wiecek, McConomy:

Intermediate Accounting, 10th Canadian Edition, Volume 1

Instructor Companion Site

UPDATES - Chapter 19 Supplement

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Chapter 19 of the 10th edition of your Intermediate Accounting text describes the immediate recognition approach that was one option under the previous ASPE standards, while the other permitted approach, the "defer and amortize" method, is illustrated in Appendix 19B. The new standard, CPA Handbook Part II, Section 3462 permits only one method and this method is almost identical to the immediate recognition approach described and illustrated in Chapter 19 of the text. This supplement sets out the changes that are reflected in the new accounting standard, briefly summarizes the requirements for the calculation of a defined benefit pension (or other similar employee future benefit) expense, and identifies a change in the disclosure requirements. The supplement includes updates to two Brief Exercises, seven Exercises and five Problems from Chapter 19. This updated end of chapter material focuses on the new ASPE standard and includes problem material that uses the Pensions worksheet. A separate file with solutions to the updated end of chapter material is also available.


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