Danny
2024-08-18 07:42第一題有問題啊，Karena Li is the head of finance of Hera S.p.A., a multinational high fashion group based in Milan, Italy. Hera owns subsidiaries around the world. Its functional and presentation currency is the euro and it reports under IFRS. On 1 January of the most recent year, Hera established a wholly owned subsidiary, Giselle Co. (Giselle), in the US. Giselle has fixed assets of USD 10 million when established. Giselle's presentation currency is the US dollar. It reports under US GAAP, and is accounted on Hera's consolidated financial statements using the temporal method.說明母公司是euro，然后local是USA，題目又說presentation currency is the USD，所以不應(yīng)該用current rate method嗎？為啥題目說用temporal method?
所屬：CFA Level II > Financial Statement Analysis 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
2個回答
趙嶼若
2024-08-20 19:01
該回答已被題主采納
我也覺得是這樣，我問了問題他回答給我的我也看不懂，感覺他的邏輯很亂。
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Hugh助教
2024-08-21 08:03該回答已被題主采納
同學(xué)，你好
通常來說，你的理解沒問題。
只是題目提到“It reports under US GAAP, and is accounted on Hera's consolidated financial statements using the temporal method”
這里給的方法是T方法，那就按照它的要求用T方法即可
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