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fourenough · 2022年11月02日

为什么用current rate而不是average rate?

  1. CFA II
  2. FRA

* 问题详情，请 查看题干

NO.PZ201812100100000406

问题如下：

Based on Exhibit 1 and Note 1 in Exhibit 2, the amount that Ambleu should include in its 31 December 2017 revenue from Cendaró is closest to:

选项：

A.

NVK10.60 million.

B.

NVK13.25 million.

C.

NVK19.73 million.

解释：

A is correct.

Crenland experienced hyperinflation from 31 December 2015 to 31 December 2017, as shown by the General Price Index, with cumulative inflation of 128.2% during this period. According to IFRS, Cendaró’s financial statements must be restated for local inflation, then translated into Norvoltian kroner using the current exchange rate. The 2017 revenue from Cendaró that should be included in Ambleu’s income statement is calculated as follows:

Revenue in CRG × (GPI 31 December 2017/GPI average 2017) = Inflation-adjusted revenue in CRG

CRG125.23 million × (228.2/186.2) = CRG153.48 million

Inflation-adjusted revenue in CRG/31 December 2017 exchange rate (CRG/NVK) = Revenue in Norvoltian kroner

CRG153.48 million/14.4810 = NVK10.60 million

解析：考点是hyperinflation情况下translate方法。母公司遵循IFRS，因此在转换C公司报表之前需要先restate，然后再使用current exchange rate转换（注意不是current rate method）。C公司当年的revenue是125.23，restate要基于平均值：125.23*（228.2/186.2）=153.48CRG，当前汇率是14.4810CRG/NVK，转换后的revenue是153.48/14.4810=10.6NVK

请问为什么这里用current rate而不是average rate?

有点搞不清楚什么什么时候用现汇率什么时候用平均汇率。

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1 个答案

Olive_品职助教 · 2022年11月07日

嗨，努力学习的PZer你好：


IFRS下，hyperinflation情况下，要求先restate，然后用current exchange rate转换。current exchange rate就是指当前的实时汇率。这个处理方法跟current rate method不是一回事。

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