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Pina · 2020年07月06日

问一道题：NO.PZ201812100100000505

  1. CFA II
  2. FRA

* 问题详情，请 查看题干

问题如下：

Based on Exhibit 3, the value of the new warehouse in Abuelio on Triofind’s balance sheet as of 31 July 2017 is closest to:

选项：

A.

NER31,452.

B.

NER47,964.

C.

NER50,000.

解释：

B is correct. Triofind complies with IFRS, and Abuelio can be considered a highly inflationary economy because its cumulative inflation rate exceeded 100% from 2015 to 2017. Thus, Triofind-A’s financials must be restated to include local inflation rates and then translated using the current exchange rate into Norvolt euros, which is Triofind’s presentation currency. This approach reflects both the likely change in the local currency value of the warehouse as well as the actual change in the exchange rate. The original purchase price is ABP1,008,065 (NER50,000/ABP0.0496). The value of the new warehouse in Abuelio as of 31 July 2017 is NER47,964, calculated as follows:

解析：考点是hyperinflation情况下的的translation方法。T公司遵循IFRS，应该先restate子公司的报表，然后再使用current exchange rate进行转换。购买仓库是T公司给的钱，转换成ABP是50,000/0.0496=1,008,065，restate后是1,008,065*（1+25%）（1+22%）=1,537,299ABP，然后再用current exchange rate转换：1,537,299*0.0312=47,964NER。

老师好， 1） 前面有一道题也提到了hyperinflation，那里使用GPI来restate。 是不是 给了GPI 就用GPI, 然后B/S中的是GPI现在/GPI 购买时； I/S 中是乘以GPI现在/ AVG GPI? 用Inflation rate 来算的话 是否不管是B/S 还是I/S 科目都是是乘以(1+inflation rate)？ 2） 这题问母公司上是怎么计帐的是吗？ 不就是以NER 记账？ 为什么计算的时候先转成ABP 再转成NER？ 为什么不能直接用50000*(1+0.25)*(1+0.22) ? 谢谢

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Olive_品职助教 · 2020年07月07日

嗨，努力学习的PZer你好：


1 用price index和inflation rate计算都可以，inflation rate就是用price index算出来的。你说的GPI那题，也给了inflation rate，用inflation rate算也可以。

用price index怎么调上课是讲过的，这里就不赘述了。

用inflation rate调的话B/S用一年的inflation rate，I/S用average inflation rate。

2 50000是17年May转换后的金额，现在让求的是17年July的转换后金额，不能直接用50000。因为转换的汇率都变了，我们要重新translate。而且子公司是hyperinflation，translate之前要先restate，这个步骤也不能省略。

 


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努力的时光都是限量版，加油！


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