ACCA考友论坛#ACCA每日一小考#第三期题目+答案解析

ACCA考友论坛  每日小考第三期试题解析 详情

1.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.

答案 D

解析：