问题如下图：
选项：
A. 
B. 
C. 
解释：
请问，恶性通胀发生时，不应该用temporal 计量吗？求知识点解析
NO.PZ201602060100001401 问题如下 If Ukraine’s economy becomes highly inflationary, Eurexim will most likely translate inventory by: A.restating for inflation anusing the tempormetho B.restating for inflation anusing the current exchange rate. C.using the tempormethowith no restatement for inflation. B is correct.I21 requires ththe financistatements of the foreign entity first restatefor locinflation using the proceres outlinein I29, \"FinanciReporting in Hyperinflationary Economies.\" Then, the inflation-restateforeign currenfinancistatements are translateinto the parent’s presentation currenusing the current exchange rate. Unr US GAAP, the tempormethowoulusewith no restatement.考点hyperinflationary恶性通胀情况下的报表转换解析首先要先根据题干判断出公司是遵循国际准则还是美国准则。在美国准则下恶性通胀情况是直接用tempormetho换，因此inventory 是用temporal方法计量的；美国准则不需要restate。在国际准则下要先restate ， 然后用current exchange rate转换（注意不是current rate metho。本题遵循国际准则的，所以B正确。 恶性通胀定义为三年累计inflation达到100%或年均达到26^%，这道题也没说啊？
NO.PZ201602060100001401问题如下 If Ukraine’s economy becomes highly inflationary, Eurexim will most likely translate inventory by: A.restating for inflation anusing the tempormethoB.restating for inflation anusing the current exchange rate.C.using the tempormethowith no restatement for inflation. B is correct.I21 requires ththe financistatements of the foreign entity first restatefor locinflation using the proceres outlinein I29, \"FinanciReporting in Hyperinflationary Economies.\" Then, the inflation-restateforeign currenfinancistatements are translateinto the parent’s presentation currenusing the current exchange rate. Unr US GAAP, the tempormethowoulusewith no restatement.考点hyperinflationary恶性通胀情况下的报表转换解析首先要先根据题干判断出公司是遵循国际准则还是美国准则。在美国准则下恶性通胀情况是直接用tempormetho换，因此inventory 是用temporal方法计量的；美国准则不需要restate。在国际准则下要先restate ， 然后用current exchange rate转换（注意不是current rate metho。本题遵循国际准则的，所以B正确。 题目中那里可以确定这里用的是国际准则？ 是因为母公司follow IFRS，所以附属子公司也是么？
