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Sun. · 2023年02月27日

题干中operates solely不是子公司独立运作的意思吗？

  1. CFA II
  2. FRA

NO.PZ2018111303000056

问题如下：

Ulta Beauty is a US-BASED corporation that sells cosmetic. Its Canadian subsidiary, Cosmetic firm, operates solely in Canada. It was created on 31 December 2015, and Cosmetic firm use US dollar as its functional currency. Assume fixed assets were bought when the company was created.

The financial statement information for the years ended 2015 and 2016 on the following table:

Please calculate the amounts of Cosmetic firm ‘s Fixed assets and account receivable reported on Ulta Beauty’s financial statements on 31 December 2016

选项：

A.

$188 for fixed assets and $27.59 for account receivable

B.

$178 for fixed assets and $27.59 for account receivable

C.

$146.85 for fixed assets and $29.14 for account receivable

解释：

C is correct.

考点：Temporal method

解析：当母公司用的货币和functional currency是一样的时候，即RC=FC≠LC时，我们使用temporal method来转换子公司的财报。

在temporal method方法下，monetary assets和monetary liabilities用的是current rate来转换，Non-monetary assets和Non-monetary liabilities用的是历史汇率来转换。

Fixed assets是属于non-monetary assets，所以（200-35）*0.89=146.85（题干假设固定资产是公司成立时购买的，所以用2015.12.31汇率）

account receivable 是属于monetary asset, 所以31*0.94=29.14

题干中operates solely不是子公司独立运作的意思吗？那不就用current method? 求指导

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袁园_品职助教 · 2023年02月28日

嗨，爱思考的PZer你好：


operates solely in Canada.是指仅仅在加拿大运营的意思，并不是说独立运作。如果题目中直接给了我们子公司的functional currency是什么，我们就直接判断是否和母公司货币一致来确定用什么method就行了。只有那种没有告诉我们的，我们才需要根据这些条件来判断它的functional currency应该是什么。

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