这道题的最新物价的计算方式

问题如下：

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). Exhibit 1 presents selected economic data for Bindiar and Crenland.

Yu analyzes selected information and notes from Ambleu’s 2016 and 2017 consolidated financial statements, presented in Exhibit 2.

Note 1: Cendaro’s revenue for 2017 is CRG125.23 million.

Note 3: The parent company transferred NVK15 million to Cendaró on 1 January 2016 to purchase a patent from a competitor for CRG85.17 million.

(2) Based on Exhibit 1 and Note 3 in Exhibit 2, the cumulative translation loss recognized by Ambleu related to the patent purchase on the 31 December 2017 financial statements is closest to:

选项：

NVK0.39 million.

NVK1.58 million

NVK9.12 million.

解释：

IAS 29 indicates that a cumulative inflation rate approaching or exceeding 100% over three years would be an indicator of hyperinflation. Because the cumulative inflation rate for 2016 and 2017 in Crenland was 128.2%, Cendaró’s accounts must first be restated for local inflation. Then, the inflation-restated Crenland guinea financial statements can be translated into Ambleu’s presentation currency, the Norvoltian krone, using the current exchange rate.

Using this approach, the cumulative translation loss on 31 December 2017 for the CRG85.17 million patent purchase is –NVK1.58 million, as shown in the following table.