NO.PZ2018111303000064
问题如下:
PZ company is a US-based company with US GAAP. PZ also has two European subsidiaries: LI financial service and HE financial consultant. If PZ chooses current rate method to translate subsidiary LI's data into US dollar and temporal method to translate subsidiary HE's data into US dollar. When PZ consolidates the results of LI, any unrealized currency G/L are recorded as:
选项:
A. other comprehensive income
B. income statement.
C. cash flow statement.
解释:
A is correct.
考点:current method
解析:
如果是使用current methodtranslation G/L is recognized in equity resulting in CTA.
是把汇率波动损益放在OCI里就不反映经济实质吗?