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小唐dadada · 2025年04月28日

关于inflation调整

  1. CFA II
  2. FRA

* 问题详情，请 查看题干

NO.PZ202304050100008302

问题如下：

(2) Based on Exhibit 1 and Note 3 in Exhibit 2, the cumulative translation loss recognized by Ambleu related to the patent purchase on the 31 December 2017 financial statements is closest to:

选项：

A.

NVK0.39 million.

B.

NVK1.58 million

C.

NVK9.12 million.

解释：

IAS 29 indicates that a cumulative inflation rate approaching or exceeding 100% over three years would be an indicator of hyperinflation. Because the cumulative inflation rate for 2016 and 2017 in Crenland was 128.2%, Cendaró’s accounts must first be restated for local inflation. Then, the inflation-restated Crenland guinea financial statements can be translated into Ambleu’s presentation currency, the Norvoltian krone, using the current exchange rate.

Using this approach, the cumulative translation loss on 31 December 2017 for the CRG85.17 million patent purchase is –NVK1.58 million, as shown in the following table.

patent属于nonmonetary item on B/S 要追溯到得到资产的时候调整物价水平，patent 2017年底的物价水平为什么不是这样调整的：85.17*（228.2-100）/100=109.188

解析为什么是85.17*（228.2/100）=194.358??

强化班讲义中用(CPI1-CPI0)/CPI0进行的调整？ 为什么这里又不用了呢？



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1 个答案

王园圆_品职助教 · 2025年04月28日

同学你好，“强化班讲义中用(CPI1-CPI0)/CPI0进行的调整？ 为什么这里又不用了呢？”——你这个列示是在计算inflation rate，而不是在对某项资产或者负债进行restate噢

举个例子，假设期初一个苹果卖10元，期末卖20元；然后告诉我们期初一台电脑卖100元，问以苹果的物价为基准，计算期末这个电脑卖多少钱

那我们肯定是 苹果 20/10 = 电脑 期末价格 / 100这样来列示——最后计算电脑期末价格 = 20/10*100 = 200

你不能用 （20-10）/10*100来计算期末电脑价格吧？计算出来就是100了，常理判断我们也知道肯定不对的

所以这类做restate的题目都是同理，直接用期末或适用时候的物价GPI做分子，除以期初的物价GPI作为分母，再乘以期初的该项资产/负债/equity/利润表项目 就可以做restate了

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NO.PZ202304050100008302 问题如下 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). Exhibit 1 presents selecteeconomic ta for BinanCrenlanYu analyzes selecteinformation annotes from Ambleu’s 2016 an2017 consolitefinancistatements, presentein Exhibit 2.Note 1: Cenro’s revenue for 2017 is CRG125.23 million.Note 3: The parent company transferreNVK15 million to Cenró on 1 January 2016 to purchase a patent from a competitor for CRG85.17 million. (2) Baseon Exhibit 1 anNote 3 in Exhibit 2, the cumulative translation loss recognizeAmbleu relateto the patent purchase on the 31 cember 2017 financistatements is closest to: A.NVK0.39 million. B.NVK1.58 million C.NVK9.12 million. I29 incates tha cumulative inflation rate approaching or exceeng 100% over three years woulincator of hyperinflation. Because the cumulative inflation rate for 2016 an2017 in Crenlanw128.2%, Cenró’s accounts must first restatefor locinflation. Then, the inflation-restateCrenlanguinea financistatements ctranslateinto Ambleu’s presentation currency, the Norvoltikrone, using the current exchange rate.Using this approach, the cumulative translation loss on 31 cember 2017 for the CRG85.17 million patent purchase is –NVK1.58 million, shown in the following table. 上面的图是一般的物价计算方式，运用的是平均物价水平，但是这道题里面就直接用年底的物价水平计算的，就不太懂。是这两种方式都可以？

2024-06-08 12:34 1 · 回答

NO.PZ202304050100008302问题如下 (2) Baseon Exhibit 1 anNote 3 in Exhibit 2, the cumulative translation loss recognizeAmbleu relateto the patent purchase on the 31 cember 2017 financistatements is closest to: A.NVK0.39 million.B.NVK1.58 millionC.NVK9.12 million. I29 incates tha cumulative inflation rate approaching or exceeng 100% over three years woulincator of hyperinflation. Because the cumulative inflation rate for 2016 an2017 in Crenlanw128.2%, Cenró’s accounts must first restatefor locinflation. Then, the inflation-restateCrenlanguinea financistatements ctranslateinto Ambleu’s presentation currency, the Norvoltikrone, using the current exchange rate.Using this approach, the cumulative translation loss on 31 cember 2017 for the CRG85.17 million patent purchase is –NVK1.58 million, shown in the following table. 老师这里可以两年一起算吧。答案一样

2024-04-29 23:56 1 · 回答