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YAO Monica · 2024年05月08日

restate算平均CPI怎么算？

  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



强化班讲义用的绿色圈里的公式，计算平均CPI的restate。

上面的公式与解答中的公式，不同。考试时，应该怎么选？

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王园圆_品职助教 · 2024年05月08日

同学你好，一般题目中会直接给出average CPI或average GPI的，且题目一旦给了，直接用题目给的这个average 的数字带入计算即可

老师这个例子比较极端，是题目没有给average GPI的时候我们自己手工计算average 的方法，一般只要题目给了average ，我们是用不到这个计算方法的

所以以题目给的average 为优先使用条件哦

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