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PZmomo · 2024年05月18日

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

restate怎么计算？正常的方法是什么？

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1 个答案

王园圆_品职助教 · 2024年05月18日

同学你好，你是对于restate这个部分的知识点都不记得了？建议同学还是尽量去看一下相关基础班课程做回忆，助教这里只能给简短的总结

这是Hyperinflation 环境下的IFRS下的报表处理方式，请看以下讲义截图

B/S表的non-monetary asset/liabilites一般是按照历史获得日的GPI和本次合并报表日的GPI来进行restate，I/S表项目一般是全年平均发生，是用全年平均GPI和本次合并报表日的GPI来进行restate

restate之后，就用current exchange rate来对整个报表进行转换即可，而不需要再遵循current rate method或temporal method了

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