请问这道题怎么理解

NO.PZ2023040501000082问题如下 Tranwhireports unr InternationFinanciReporting Stanr (IFRS), is a Swen-baseretailer operating stores. In 2012, the start of Trana’s expansion into North Americmarkets, the company establishea subsiary, Anart Inc., in a South Americcountry to benefit from lower labor anshipping costs. The tails of the Anart investment are follows:Anart is 80% owneTrana with 20% locinvestment.It sells all of its proction to Trana anTrana’s other subsiaries antermines the transfer prifull cost plus 5%.Throughout 2013, the South Americcountry experiencehigh rates of inflation, approaching 30% per year. Trana horiginally assumeththe high inflation rate wtemporary, but it hshown no signs of creasing anis now a concern. Eriksson anLars scuss the impaof Anart on Trana’s financistatements anEriksson asks Lars:“Is the same accounting methobeing usethis yeto account for Anart in the consolitefinancistatements in prior years?”Whiof the following is Lars’s most appropriate answer to Eriksson’s question concerning the accounting methousefor Anart in 2015? A.No, the current rate methois being use after restating nonmonetary items for inflation.B.No, the current rate methois being use after restating all accounts for the generpriinx.C.Yes, the tempormethois being use in past years. Because Anart is extension of Trana (Anart sells 100% of its proction to the group) its functioncurrenwoulthe Swesh kronnot the loccurrency, anit woulconsireintegrateforeign operation. integrateforeign operation, Trana woulnormally, anhistorically, have accountefor Anart using the tempormetho But the country in whiAnart operates is experiencing high inflation; three years (2013–2015) of rates ne30% woulexceethe 100% incator of hyperinflation. Therefore, unr IFRS, the nonmonetary items must austefor the loss in purchasing power to better refleeconomic reality. Note thonly the nonmonetary items are austebecause monetary ones woulalrea expressein the monetary unit current the balansheet te. 是不是计算net purchasing power gain or loss 时 monetary annon monetary都要考虑？而 restate 只针对 non monetary 。但是 equity 里的 capit老师说也 restate呀 capit属于 non monetary吗

NO.PZ2023040501000082 问题如下 Tranwhireports unr InternationFinanciReporting Stanr (IFRS), is a Swen-baseretailer operating stores. In 2012, the start of Trana’s expansion into North Americmarkets, the company establishea subsiary, Anart Inc., in a South Americcountry to benefit from lower labor anshipping costs. The tails of the Anart investment are follows:Anart is 80% owneTrana with 20% locinvestment.It sells all of its proction to Trana anTrana’s other subsiaries antermines the transfer prifull cost plus 5%.Throughout 2013, the South Americcountry experiencehigh rates of inflation, approaching 30% per year. Trana horiginally assumeththe high inflation rate wtemporary, but it hshown no signs of creasing anis now a concern. Eriksson anLars scuss the impaof Anart on Trana’s financistatements anEriksson asks Lars:“Is the same accounting methobeing usethis yeto account for Anart in the consolitefinancistatements in prior years?”Whiof the following is Lars’s most appropriate answer to Eriksson’s question concerning the accounting methousefor Anart in 2015? A.No, the current rate methois being use after restating nonmonetary items for inflation. B.No, the current rate methois being use after restating all accounts for the generpriinx. C.Yes, the tempormethois being use in past years. Because Anart is extension of Trana (Anart sells 100% of its proction to the group) its functioncurrenwoulthe Swesh kronnot the loccurrency, anit woulconsireintegrateforeign operation. integrateforeign operation, Trana woulnormally, anhistorically, have accountefor Anart using the tempormetho But the country in whiAnart operates is experiencing high inflation; three years (2013–2015) of rates ne30% woulexceethe 100% incator of hyperinflation. Therefore, unr IFRS, the nonmonetary items must austefor the loss in purchasing power to better refleeconomic reality. Note thonly the nonmonetary items are austebecause monetary ones woulalrea expressein the monetary unit current the balansheet te. 如果是题出错的话，可能USGAAP还更适用些，毕竟子公司在美国，应该遵循美国准则。