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dejiazheng · 2024年04月27日

inflation增长率为什么用228.2/186.2计算，而不用（1+62.3%）？

  1. CFA II
  2. FRA

* 问题详情，请 查看题干

NO.PZ202304050100008301

问题如下：

(1) 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：

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

第二小问题用的却是（1+40.6%）的形式计算的，两个问有什么区别？

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王园圆_品职助教 · 2024年04月27日

同学你好，请看以下讲义截图黄色括号部分

首先，对于I/S表下面的科目，都是需要用该业务发生的日期的GPI与期末的GPI来计算inflation的

而revenue一般不可能是年末那一个时点才发生的，而更可能是全年平均的发生的，所以用平均的GPI作为业务发生日期的GPI的替代才是更合理的。

62.3%是2017年年底这个时点相对于2016年年底这个时点的通货膨胀率，而不是2016年全年平均通胀率，两者意义不同，不能通用的

你说的第二小问是什么，不给助教题号助教是看不到也查不到的

但是如果第二问用的是40.6%，那一定是求一个资产负债表项目的restate，且这个项目2015年年底就已经存在在该公司的B/S表上了，此时才能用到2016年全年的inflation rate来做restate

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