國(guó)際會(huì)計(jì)案例分析

案例分析收益報(bào)告基礎(chǔ)評(píng)價(jià)第1頁功能貨幣選擇折算辦法選擇重述辦法選擇折算利得和損失處理4123收益報(bào)告基礎(chǔ)評(píng)價(jià)第2頁將美元作為Icelandic功能貨幣所有財(cái)務(wù)管理分析都以美元為基礎(chǔ)功能貨幣選擇及評(píng)價(jià)評(píng)價(jià)：1.國(guó)際化裝品有限公司是Icelandic公司全資子公司。資金所有起源于母公司，對(duì)應(yīng)子公司發(fā)明銷售業(yè)績(jī)所產(chǎn)生鈔票流量所有要返還給母公司。因此子公司折算損益會(huì)直接影響到母公司鈔票流量。2.以美元為功能貨幣能夠避免由于克朗惡性通貨膨脹帶來資產(chǎn)減值。3.在惡性通貨膨脹情況下，以克朗為計(jì)價(jià)單位加價(jià)方式，會(huì)造成批發(fā)商或零售商需要以更多克朗來購(gòu)買相同數(shù)量及規(guī)格化裝品，這意味著銷售價(jià)格上漲和市場(chǎng)份額減少，會(huì)損害母公司利益。第3頁折算辦法選擇會(huì)計(jì)標(biāo)準(zhǔn)計(jì)量基礎(chǔ)會(huì)計(jì)調(diào)整時(shí)態(tài)法選擇是恰當(dāng)把用以克朗為貨幣單位表述資產(chǎn)和負(fù)債所采取會(huì)計(jì)標(biāo)準(zhǔn)保存下來。僅僅是將外幣計(jì)量改為用本國(guó)貨幣進(jìn)行計(jì)量，并未變化計(jì)量基礎(chǔ)。能夠很容易地與折算中進(jìn)行會(huì)計(jì)調(diào)整過程相適應(yīng)。故意忽視本地通貨膨脹影響在Icelandic公司以克朗為單位賬戶折算成美元等值時(shí)，采取時(shí)態(tài)法。通貨膨脹第4頁重述辦法選擇

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Contents用現(xiàn)行匯率法折算成美元。除了以現(xiàn)值計(jì)價(jià)資產(chǎn)外，一律以歷史匯率折算。以年內(nèi)平均匯率進(jìn)行折算不包括折舊和攤銷以歷史匯率進(jìn)行折算。貨幣性資產(chǎn)和負(fù)債非貨幣性項(xiàng)目收入和費(fèi)用賬戶貨幣—非貨幣法

第5頁重述辦法選擇評(píng)價(jià)未考慮物價(jià)變動(dòng)對(duì)財(cái)務(wù)報(bào)表影響，會(huì)誤導(dǎo)信息使用者1、對(duì)貨幣性資產(chǎn)和負(fù)債選擇采取現(xiàn)行匯率法是出于外匯風(fēng)險(xiǎn)考量，貨幣性資產(chǎn)和負(fù)債為敞口在外匯風(fēng)險(xiǎn)下受險(xiǎn)項(xiàng)目。2、對(duì)于非貨幣性資產(chǎn)采取歷史匯率折算

合理之處：對(duì)新設(shè)備即非貨幣性資產(chǎn)按歷史匯率折算，體現(xiàn)了通貨膨脹影響。不合理之處：化裝品作為子公司一項(xiàng)主要存貨，采取歷史匯率折算，會(huì)忽視特定物價(jià)指數(shù)對(duì)財(cái)務(wù)報(bào)表作用，未能向財(cái)務(wù)信息使用者提供化裝品現(xiàn)行物價(jià)等值信息，投資者將不能理解到公司將來也許分派股利最大金額。3、按照《財(cái)務(wù)會(huì)計(jì)準(zhǔn)則公告第52號(hào)》/《國(guó)際會(huì)計(jì)準(zhǔn)則第21號(hào)》，以母公司所在國(guó)為貨幣作為功能貨幣時(shí)進(jìn)行折算，除銷售收入及折舊費(fèi)以外收入和費(fèi)用，按照當(dāng)期平均匯率折算。該公司做法符合準(zhǔn)則要求。第6頁折算利得和損失會(huì)計(jì)處理——直接并入合并收入有關(guān)折算利得和損失恰當(dāng)會(huì)計(jì)處理還沒有定論。但考慮到Icelandic公司作為母公司全資子公司，是母公司延伸，利得與損失反應(yīng)了以冰島克朗計(jì)量國(guó)外投資權(quán)益增加和減少，應(yīng)當(dāng)在立即在當(dāng)期收益中確認(rèn)折算利得和損失。評(píng)價(jià)第7頁ClicktoedittitlestyleAddyourtextinhereAddyourtextinhereTextTextTextTextTextTextTextTextThemeGalleryisaDesignDigitalContent&ContentsmalldevelopedbyGuildDesignInc.第8頁ClicktoedittitlestyleThemeGalleryisaDesignDigitalContent&ContentsmalldevelopedbyGuildDesignInc.000102030405060750%70%160%230%100%150%380%300%Textinhere(unit:%)YearClicktoaddTextClicktoaddTextClicktoaddTextClicktoaddTextClicktoaddTextClicktoaddText第9頁ClicktoedittitlestyleTitleinhereDescriptionofthecontentsTitleinhereTextinhereTextinhereTextinhereTextinhereTextinhereTextinhereDescriptionofthecontentsThemeGalleryisaDesignDigitalContent&ContentsmalldevelopedbyGuildDesignInc.第10頁Clicktoedittitlestyle2.DescribecontentsforaChart

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