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2024-02-05 00:20temporal下，什么時候用current，什么時候用historical？
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
2024-02-06 11:32
該回答已被題主采納
同學(xué)您好，
temporal下，非貨幣性資產(chǎn)如存貨、預(yù)付賬款、固定資產(chǎn)、無形資產(chǎn)，需要使用歷史匯率。
Under the temporal method, companies must keep record of the exchange rates that exist when non-monetary assets (inventory, prepaid expenses, fixed assets, and intangible assets) are acquired, because these assets (normally measured at historical cost) are translated at historical exchange rates。
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