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Phoebe · 2023年09月17日

用什么汇率计算调整后的revenue?

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  2. FRA

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NO.PZ201812100100000406

问题如下：

Based on Exhibit 1 and Note 1 in Exhibit 2, the amount that Ambleu should include in its 31 December 2017 revenue from Cendaró is closest to:

选项：

A.

NVK10.60 million.

B.

NVK13.25 million.

C.

NVK19.73 million.

解释：

A is correct.

Crenland experienced hyperinflation from 31 December 2015 to 31 December 2017, as shown by the General Price Index, with cumulative inflation of 128.2% during this period. According to IFRS, Cendaró’s financial statements must be restated for local inflation, then translated into Norvoltian kroner using the current exchange rate. The 2017 revenue from Cendaró that should be included in Ambleu’s income statement is calculated as follows:

Revenue in CRG × (GPI 31 December 2017/GPI average 2017) = Inflation-adjusted revenue in CRG

CRG125.23 million × (228.2/186.2) = CRG153.48 million

Inflation-adjusted revenue in CRG/31 December 2017 exchange rate (CRG/NVK) = Revenue in Norvoltian kroner

CRG153.48 million/14.4810 = NVK10.60 million

解析：考点是hyperinflation情况下translate方法。母公司遵循IFRS，因此在转换C公司报表之前需要先restate，然后再使用current exchange rate转换（注意不是current rate method）。C公司当年的revenue是125.23，restate要基于平均值：125.23*（228.2/186.2）=153.48CRG，当前汇率是14.4810CRG/NVK，转换后的revenue是153.48/14.4810=10.6NVK

Revenue 是损益表上的项目，为什么最后换算成母公司货币不用average rate 二用2017最后一天的汇率？

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王园圆_品职助教 · 2023年09月17日

同学你好，你记错了，在hyperinflation的环境下，需要对子公司财务报表进行restate，然后所有项目都是用current rate转换的。而不是用current rate method转换，这是不同的哦

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NO.PZ201812100100000406 问题如下 Baseon Exhibit 1 anNote 1 in Exhibit 2, the amount thAmbleu shoulinclu in its 31 cember 2017 revenue from Cenró is closest to: A.NVK10.60 million. B.NVK13.25 million. C.NVK19.73 million. A is correct.Crenlanexperiencehyperinflation from 31 cember 2015 to 31 cember 2017, shown the GenerPriInx, with cumulative inflation of 128.2% ring this perio Accorng to IFRS, Cenró’s financistatements must restatefor locinflation, then translateinto Norvoltikroner using the current exchange rate. The 2017 revenue from Cenró thshoulincluin Ambleu’s income statement is calculatefollows:Revenue in CRG × (GPI 31 cember 2017/GPI average 2017) = Inflation-austerevenue in CRGCRG125.23 million × (228.2/186.2) = CRG153.48 millionInflation-austerevenue in CRG/31 cember 2017 exchange rate (CRG/NVK) = Revenue in NorvoltikronerCRG153.48 million/14.4810 = NVK10.60 million解析考点是hyperinflation情况下translate方法。母公司遵循IFRS，因此在转换C公司报表之前需要先restate，然后再使用current exchange rate转换（注意不是current rate metho。C公司当年的revenue是125.23，restate要基于平均值125.23*（228.2/186.2）=153.48CRG，当前汇率是14.4810CRG/NVK，转换后的revenue是153.48/14.4810=10.6NVK 为什么先除平均再乘年末的数就是考虑通胀之后的数值？不太明白这个公式背后的逻辑

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