| 正文 |
Question：Under the revised rules of IAS 21, how is a foreign subsidiary's statement of profit or loss and other comprehensive income translated?
A. Using the average rate for the year, apart from depreciation, which is translated at the rates ruling when the relevant non-current assets were acquired.
B. Using the closing rate or average rate for the year.
C. Using the closing rate for monetary items and the appropriate historical rate for non-monetary items.
D. Using the average rate for the year.
The correct answer is: Using the average rate for the year.
This is the only method specified in IAS 21, as revised in 2003.
|
| 導(dǎo)航大圖 | |
| 責(zé)任編輯 | |
| 導(dǎo)語(yǔ) | |
| 大標(biāo)題 | |
| 標(biāo)題一 | |
| 標(biāo)題二 | |
| 標(biāo)題三 | |
| 標(biāo)題四 |
相關(guān)熱點(diǎn)：
公司簡(jiǎn)介|聯(lián)系我們|誠(chéng)聘英才|合作專區(qū)|建議與投訴|資質(zhì)證明
Copyright (C) 高頓網(wǎng)校 2006—2020, All Rights Reserved 滬ICP備14038153號(hào)-1
