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erin_hi1990 · 2023年07月16日

C选项不是应该体现在OCI吗？

  1. CFA II
  2. FRA

NO.PZ2023040501000066

问题如下：

Adrienne Yu is an analyst with an international bank. She analyzes Ambleu S.A. (“Ambleu”), a multinational corporation, for a client presentation. Ambleu complies with IFRS, and its presentation currency is the Norvoltian krone (NVK).

Ambleu’s two subsidiaries, Ngcorp and Cendaró, have different functional currencies: Ngcorp uses the Bindiar franc (₣B) and Cendaró uses the Crenland guinea (CRG).


Prior to reviewing the 2016 and 2017 consolidated financial statements of Ambleu, Yu meets with her supervisor, who asks Yu the following question:

Question：According to IFRS, what disclosures should be included relating to Ambleu’s treatment of foreign currency translation for Ngcorp?

Based on Exhibit 1, the best response to Question is that Ambleu should disclose:

选项：

A.

a restatement for local inflation.

B.

that assets carried at historical cost are translated at historical rates.

C.

the amount of foreign exchange differences included in net income.

解释：

IFRS requires that Ambleu disclose “the amount of exchange differences recognized in profit or loss” when determining net income for the period. Because companies may present foreign currency transaction gains and losses in various places on the income statement, it is useful for companies to disclose both the amount of transaction gain or loss that is included in income as well as the presentation alternative used.

C选项不是应该体现在OCI吗？

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1 个答案

袁园_品职助教 · 2023年07月17日

嗨，爱思考的PZer你好：


现汇法下的转换的收益/损失项（translation G/L）是直接计入所有者权益OCI中的累积转换调整项（CTA）。

C选项的foreign exchange difference和CTA不是一个意思。the amount of foreign exchange differences included in net income.这里可以这么理解，翻译过来叫做包含在NI里面的外汇差异。这个是一个总的概念，包括两个。一个是无论是IFRS还是GAAP下的foreign transaction（外币交易）；还有一个是时态法下产生的foreign translation(外币转换）。

讲义里面说了，IFRS和GAAP下都没有要求披露的时候区别这两个各自的金额，只是把这个整个的金额进行披露，所以C是正确的（也就是说不管用没用时态法，这个NI里面都会有外汇差异的，至少会有一个外币交易产生的外汇差异，所以C正确）。就是disclosed the amount of foreign exchange differences included in net income。



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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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