查看完整版本 : Consol ex. rate問題

auditchai 2020-2-8 11:21 AM

Consol ex. rate問題

做consol時一向assets+liab. 用closing rate, P/L items用ave. rate,但公司今年audit轉用SME,auditor話可以全用closing rate,但我ar頭話是錯的,我check過smefrs std:

15.8
Where a foreign operation does not form an integral part of the entity and operates as a separate business with local finance, it is not uncommon that the foreign operation would report in a currency which is different from the reporting currency of the entity. Where this is the case, the results and financial position of the foreign operation should be translated into the reporting currency of the entity using the following procedures:
(a) [b]assets and liabilities[/b] for each statement of financial position presented (i.e. including comparatives) should be translated at the [b]closing rate[/b] at the end of that reporting period;
(b) [b]income and expenses[/b] for each income statement (i.e. including comparatives) should be translated at [b]average rate [/b]for the period[b] or closing rate[/b] at the end of that reporting period; and
(c) all resulting exchange differences should be recognised as a separate component of equity.

Auditor好似無錯是可以全用closing rate,請教大家我有無理解錯?我想問清楚先同ar頭講,謝謝 :smile_35:

jamesyeung56 2020-2-8 01:49 PM

話事權係你地度,而不是auditor度。最多quote比老闆睇下佢想唔想改。

SeaWide 2020-2-9 01:04 PM

您老細都冇錯喎, P&L用兩種方法之一都可以

auditchai 2020-2-9 06:20 PM

明白了,謝謝兩位 :loveliness:

74x 2020-2-13 01:28 PM

[quote]原帖由 [i]auditchai[/i] 於 2020-2-8 11:21 AM 發表 [url=https://www.discuss.com.hk/redirect.php?goto=findpost&pid=514067549&ptid=28859074][img]https://www.discuss.com.hk/images/common/back.gif[/img][/url]
做consol時一向assets+liab. 用closing rate, P/L items用ave. rate,但公司今年audit轉用SME,auditor話可以全用closing rate,但我ar頭話是錯的,我check過smefrs std:

15.8
Where a foreign operation does not form an integral part of the ... [/quote]

sme 簡單d 用晒closing 就算啦
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查看完整版本: Consol ex. rate問題