开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

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？

添加评论
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

  • 1

    回答

  • 0

    关注

  • 155

    浏览
相关问题

NO.PZ202304050100008301 问题如下 (1) Baseon Exhibit 1 anNote 1 in Exhibit 2, the amount thAmbleu shoulinclu in its 31 cember 2017 revenue from Cenró is closest to: A.NVK10.60 million. B.NVK13.25 million. C.NVK19.73 million. Crenlanexperiencehyperinflation from 31 cember 2015 to 31 cember 2017, shown the GenerPriInx, with cumulative inflation of 128.2% ring this perio Accorng to IFRS, Cenró’s financistatements must restatefor locinflation, then translateinto Norvoltikroner using the current exchange rate. The 2017 revenue from Cenró thshoulincluin Ambleu’s income statement is calculatefollows:Revenue in CRG × (GPI 31 cember 2017/GPI average 2017) = Inflation-austerevenue in CRG CRG125.23 million × (228.2/186.2) = CRG153.48 millionInflation-austerevenue in CRG/31 cember 2017 exchange rate (CRG/NVK) = Revenue in NorvoltikronerCRG153.48 million/14.4810 = NVK10.60 million 强化班讲义用的绿色圈里的公式，计算平均CPI的restate。上面的公式与解答中的公式，不同。考试时，应该怎么选？

2024-05-08 13:22 1 · 回答

NO.PZ202304050100008301 问题如下 (1) Baseon Exhibit 1 anNote 1 in Exhibit 2, the amount thAmbleu shoulinclu in its 31 cember 2017 revenue from Cenró is closest to: A.NVK10.60 million. B.NVK13.25 million. C.NVK19.73 million. Crenlanexperiencehyperinflation from 31 cember 2015 to 31 cember 2017, shown the GenerPriInx, with cumulative inflation of 128.2% ring this perio Accorng to IFRS, Cenró’s financistatements must restatefor locinflation, then translateinto Norvoltikroner using the current exchange rate. The 2017 revenue from Cenró thshoulincluin Ambleu’s income statement is calculatefollows:Revenue in CRG × (GPI 31 cember 2017/GPI average 2017) = Inflation-austerevenue in CRG CRG125.23 million × (228.2/186.2) = CRG153.48 millionInflation-austerevenue in CRG/31 cember 2017 exchange rate (CRG/NVK) = Revenue in NorvoltikronerCRG153.48 million/14.4810 = NVK10.60 million 第二小问题用的却是（1+40.6%）的形式计算的，两个问有什么区别？

2024-04-27 21:05 1 · 回答

NO.PZ202304050100008301 问题如下 (1) Baseon Exhibit 1 anNote 1 in Exhibit 2, the amount thAmbleu shoulinclu in its 31 cember 2017 revenue from Cenró is closest to: A.NVK10.60 million. B.NVK13.25 million. C.NVK19.73 million. Crenlanexperiencehyperinflation from 31 cember 2015 to 31 cember 2017, shown the GenerPriInx, with cumulative inflation of 128.2% ring this perio Accorng to IFRS, Cenró’s financistatements must restatefor locinflation, then translateinto Norvoltikroner using the current exchange rate. The 2017 revenue from Cenró thshoulincluin Ambleu’s income statement is calculatefollows:Revenue in CRG × (GPI 31 cember 2017/GPI average 2017) = Inflation-austerevenue in CRG CRG125.23 million × (228.2/186.2) = CRG153.48 millionInflation-austerevenue in CRG/31 cember 2017 exchange rate (CRG/NVK) = Revenue in NorvoltikronerCRG153.48 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

2023-09-10 22:24 1 · 回答