想问下B怎么错了呢

NO.PZ2023040501000066 问题如下 Aienne Yu is analyst with internationbank. She analyzes Ambleu S.(“Ambleu”), a multinationcorporation, for a client presentation. Ambleu complies with IFRS, anits presentation currenis the Norvoltikrone (NVK).Ambleu’s two subsiaries, Ngcorp anCenró, have fferent functioncurrencies: Ngcorp uses the Binfranc (₣anCenró uses the Crenlanguinea (CRG).Prior to reviewing the 2016 an2017 consolitefinancistatements of Ambleu, Yu meets with her supervisor, who asks Yu the following question:QuestionAccorng to IFRS, whsclosures shoulinclurelating to Ambleu’s treatment of foreign currentranslation for Ngcorp?Baseon Exhibit 1, the best response to Question is thAmbleu shoulsclose: A.a restatement for locinflation. B.thassets carriehistoriccost are translatehistoricrates. C.the amount of foreign exchange fferences incluin net income. IFRS requires thAmbleu sclose “the amount of exchange fferences recognizein profit or loss” when termining net income for the perio Because companies mpresent foreign currentransaction gains anlosses in various places on the income statement, it is useful for companies to sclose both the amount of transaction gain or loss this incluin income well the presentation alternative use 老师上课讲的子公司的Functioncurrency不等于母公司的Reporting(Presentation) currency的时候，不是要用Current rate metho？而且Cumulative translation austement(Translation Gain/Loss)计入都Equity吗？难道我理解错了？

NO.PZ2023040501000066 问题如下 Aienne Yu is analyst with internationbank. She analyzes Ambleu S.(“Ambleu”), a multinationcorporation, for a client presentation. Ambleu complies with IFRS, anits presentation currenis the Norvoltikrone (NVK).Ambleu’s two subsiaries, Ngcorp anCenró, have fferent functioncurrencies: Ngcorp uses the Binfranc (₣anCenró uses the Crenlanguinea (CRG).Prior to reviewing the 2016 an2017 consolitefinancistatements of Ambleu, Yu meets with her supervisor, who asks Yu the following question:QuestionAccorng to IFRS, whsclosures shoulinclurelating to Ambleu’s treatment of foreign currentranslation for Ngcorp?Baseon Exhibit 1, the best response to Question is thAmbleu shoulsclose: A.a restatement for locinflation. B.thassets carriehistoriccost are translatehistoricrates. C.the amount of foreign exchange fferences incluin net income. IFRS requires thAmbleu sclose “the amount of exchange fferences recognizein profit or loss” when termining net income for the perio Because companies mpresent foreign currentransaction gains anlosses in various places on the income statement, it is useful for companies to sclose both the amount of transaction gain or loss this incluin income well the presentation alternative use 这么高的inflation，不restate一下，然后用hyperinflation的restate法吗？

NO.PZ2023040501000066问题如下 Aienne Yu is analyst with internationbank. She analyzes Ambleu S.(“Ambleu”), a multinationcorporation, for a client presentation. Ambleu complies with IFRS, anits presentation currenis the Norvoltikrone (NVK).Ambleu’s two subsiaries, Ngcorp anCenró, have fferent functioncurrencies: Ngcorp uses the Binfranc (₣anCenró uses the Crenlanguinea (CRG).Prior to reviewing the 2016 an2017 consolitefinancistatements of Ambleu, Yu meets with her supervisor, who asks Yu the following question:QuestionAccorng to IFRS, whsclosures shoulinclurelating to Ambleu’s treatment of foreign currentranslation for Ngcorp?Baseon Exhibit 1, the best response to Question is thAmbleu shoulsclose: A.a restatement for locinflation.B.thassets carriehistoriccost are translatehistoricrates.C.the amount of foreign exchange fferences incluin net income. IFRS requires thAmbleu sclose “the amount of exchange fferences recognizein profit or loss” when termining net income for the perio Because companies mpresent foreign currentransaction gains anlosses in various places on the income statement, it is useful for companies to sclose both the amount of transaction gain or loss this incluin income well the presentation alternative use 对于IFRS NI里的外汇差异就是 transaction G/L, 因为translattion的放在OCI了。又已知 附注里面 外汇差异这两项不单独披露 只披露总和。那么如何披露 exchange fferen recognizein NI？也就是如何披露 NI里的 transaction GL?

NO.PZ2023040501000066 问题如下 Aienne Yu is analyst with internationbank. She analyzes Ambleu S.(“Ambleu”), a multinationcorporation, for a client presentation. Ambleu complies with IFRS, anits presentation currenis the Norvoltikrone (NVK).Ambleu’s two subsiaries, Ngcorp anCenró, have fferent functioncurrencies: Ngcorp uses the Binfranc (₣anCenró uses the Crenlanguinea (CRG).Prior to reviewing the 2016 an2017 consolitefinancistatements of Ambleu, Yu meets with her supervisor, who asks Yu the following question:QuestionAccorng to IFRS, whsclosures shoulinclurelating to Ambleu’s treatment of foreign currentranslation for Ngcorp?Baseon Exhibit 1, the best response to Question is thAmbleu shoulsclose: A.a restatement for locinflation. B.thassets carriehistoriccost are translatehistoricrates. C.the amount of foreign exchange fferences incluin net income. IFRS requires thAmbleu sclose “the amount of exchange fferences recognizein profit or loss” when termining net income for the perio Because companies mpresent foreign currentransaction gains anlosses in various places on the income statement, it is useful for companies to sclose both the amount of transaction gain or loss this incluin income well the presentation alternative use C不是应该体现在OCI吗？