水同學(xué)
2023-12-29 06:38會計，multinational operations第24題，請老師講解一下，謝謝
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
1個回答
Goollii助教
2024-01-11 21:42
該回答已被題主采納
同學(xué)您好，
Thames的主要銷售都是GBP，根據(jù)原版書本位幣（functional currency）的確定順序，thames的本位幣為GBP（影響收入的幣種優(yōu)先）。Thames并購tagus之后，所有的tagus的收入均是銷售給Thames，根據(jù)原版書本位幣（functional currency）的確定順序，tagus的本位幣也是GBP。
In accordance with IFRS, the following factors should be considered in determining an entity’s functional currency:
1. The currency that mainly influences sales prices for goods and services.
2. The currency of the country whose competitive forces and regulations mainly determine the sales price of its goods and services.
3. The currency that mainly influences labour, material, and other costs of providing goods and services.
4. The currency in which funds from financing activities are generated.
5. The currency in which receipts from operating activities are usually retained.
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