NO.PZ201602060100001401
问题如下：
If Ukraine’s economy becomes highly inflationary, Eurexim 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：
B is correct.
IAS 21 requires that the financial statements of the foreign entity first be restated for local inflation using the procedures outlined in IAS 29, "Financial Reporting in Hyperinflationary Economies." Then, the inflation-restated foreign currency financial statements are translated into the parent’s presentation currency using the current exchange rate. Under US GAAP, the temporal method would be used with 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temporal method转换，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 method）。
本题遵循国际准则的，所以选项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？
