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lurriss · 2020年03月07日

问一道题:NO.PZ2018111303000103

问题如下:

Black Co. complies with the US GAAP. It used 100 million of its own cash and borrowed an equal amount to open a subsidiary in Ukraine. Ukraine is not currently in a hyperinflationary environment, but this situation could change. If Ukraine’s economy becomes highly inflationary, Black will most likely translate inventory by:

选项:

A.

restating for inflation and using the temporal method.

B.

restating for inflation and using the current exchange rate.

C.

using the temporal method with no restatement for inflation

解释:

Under US GAAP, the temporal method would be used with no restatement.

If Ukraine’s economy becomes highly inflationary, Black will most likely translate inventory by...

请问不是Highly inflationary吗?为什么不调整inventory名义金额呢?

1 个答案

Olive_品职助教 · 2020年03月08日

嗨,从没放弃的小努力你好:


美国准则和国际准则是不同的,美国准则不restate,直接用temporal method,国际准则是restate然后用current exchange rate转换。不要混淆了哦


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