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ruby5ltc · 2023年09月10日

Revenue 是货币性质的，为什么还要restate？

  1. CFA II
  2. FRA

* 问题详情，请 查看题干

NO.PZ202304050100008301

问题如下：

(1) 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：

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

Revenue 是货币性质的，为什么还要restate？我记得只有非货币性质的才需要restate

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1 个答案

王园圆_品职助教 · 2023年09月10日

同学你好，你记错了哦，请看以下讲义截图，讲义明确说了I/S表的每一项也都需要restate的

因为revenue不可能是在期末一次性获得的，假设是一年平均发生的话，就需要像本题解析这样进行物价调整

首先，只有monetary asset才会受通胀的影响。

你可以这么理解，由于该国发生了恶性通胀，子公司在收取revenue的时候肯定会根据市场情况提前调高产品售价，调整收款方式等，从而避免收回来的revenue都抵消不了成本，所以revenue其实是non-monetary的一种项目，也就是revenue其实是可以不受通胀的影响的

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