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Falcon · 2020年10月29日

问一道题:NO.PZ2018111303000050

问题如下:

Felix is an CFA, work on the Equity investment company, one of the companies he follows, PZ Company, is based in China and complies with IFRS, Felix has found that PZ used 150 RMB million of its own cash and borrowed an equal amount to open a subsidiary in USA, the funds were converted into US dollars on 31 December 2018 at an exchange rate of 1 RMB= 6.9 US dollars, PZ also purchase 500$ million fixed asset and 200$ inventories.

If USA is currently in a hyperinflationary environment, the foreign currency financial statements are:

选项:

A.

temporal method is adopted

B.

restated for inflation and then translated using the current exchange rate

C.

restated for inflation and then translated using the temporal method

解释:

B is correct.

考点:hyperinflationary

解析:

首先你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inventory 是用temporal方法计量的,但是这道题是遵循国际准则的,所以要先restated,然后用current rate转换

这道题是哪个考点,在哪里讲过?谢谢

1 个答案

王琛_品职助教 · 2020年10月30日

- 考察的知识点是 Translation in A Hyperinflationary Economy

- 请参考基础班讲义 P204-P208 及课后题第 1,38 题

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NO.PZ2018111303000050 问题如下 Felix is CFwork on the Equity investment company, one of the companies he follows, PZ Company, is basein China ancomplies with IFRS, Felix hfounthPZ use150 RMB million of its own cash anborroweequamount to open a subsiary in USthe fun were converteinto US llars on 31 cember 2018 exchange rate of 1 RM6.9 US llars, PZ also purchase 500$ million fixeasset an200$ inventories.If USA is currently in a hyperinflationary environment, the foreign currenfinancistatements are: A.tempormethois apte B.restatefor inflation anthen translateusing the current exchange rate C.restatefor inflation anthen translateusing the tempormetho B is correct.考点hyperinflationary解析首先你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 inventory 是用 tempor方法计量的,但是这道题是遵循国际准则的,所以要先restate然后用 current exchange rate 转换 老师,此题子公司不是在美国么?为什么要选国际准则?这里需要判断子公司是否依赖母公司么?

2024-06-14 13:37 1 · 回答

NO.PZ2018111303000050 restatefor inflation anthen translateusing the current exchange rate restatefor inflation anthen translateusing the tempormetho B is correct. 考点hyperinflationary 解析 首先你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 inventory 是用 tempor方法计量的,但是这道题是遵循国际准则的,所以要先restate然后用 current exchange rate 转换 因为子公司是用cr来translate 而不是temporal吗

2022-03-25 06:05 3 · 回答

NO.PZ2018111303000050 这道题确实说明了母公司用IFRS,但是现在问题说的是外币报表(即本地美元报表,unr US GAAP)使用的针对恶心通胀的方法,不应该是使用tempormetho?

2021-09-12 21:50 1 · 回答

IFRS下,假设本身用的是tempormetho出现了hyperinflation, 是继续用temporal, 还是restate 然后用current metho

2020-11-22 22:02 1 · 回答