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Bxy0319 · 2021年05月06日

current rate method

  1. CFA II
  2. FRA

NO.PZ2018111303000061

问题如下：

Ulta Beauty is a US-BASED corporation that sells cosmetic. Its Canadian subsidiary, Cosmetic firm, operates solely in Canada. It was created on 31 December 2015, and Cosmetic firm uses US dollar as its functional currency. Assume fixed assets were bought when the company was created.

The financial statement information for the years ended 2015 and 2016 on the following table:

If the functional currency were changed, please calculate the balance sheet exposure:

选项：

A.

178

B.

156

C.

151

解释：

C is correct.

考点： current method exposure。

解析：之前美元是functional currency，即LC≠FC=RC，我们选择temporal method。现在如果FC改变，即使用current rate method进行转换。

所以exposure=TA-TL=586-162-273=151

请问一开始题目已经说了子公司是solely operate，老师上课时候说的如果不依附于母公司，就应该用current rate method，所以为什么不是一开始用current rate，调整之后就变成temporal

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纠纠_品职答疑助手 · 2021年05月08日

嗨，从没放弃的小努力你好：


老师上课的时候说依赖和不依赖母公司不是判定是用哪种方法记账的根本原因。


最终我们还是要看FC和LC相同还是和RC相同。

FC = LC的话就是current rate method

FC 不等于LC而等于RC的话是Temporal method。

这道题目里面有假设functional currency 有币种切换，所以我们折算方法也有交换。


如果题目考我们FC是不是等于RC的话，我们看依附还是独立

否则题目中直接告诉FC RC LC之间的关系，我们不需要再去用母子公司关系去推测FC币种。并由此推测方法

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